document was prepared to provide relevant information regarding the annual
Prince George’s County Tax Sale and the legal requirements of the County as
well as the purchaser of a tax sale certificate. Legal references herein refer to the Tax
Property Article of the Annotated Code of Maryland.
properties offered at the 2014 Prince George’s County Tax Sale are subject to
the following procedures. The County
shall offer lien certificates on individual properties via an Internet-based, sealed (direct) bid auction using the high bid premium method as provided for in the Annotated Code
of Maryland, Tax Property Article §14-817(b)(2) et. seq.
taxes, which include taxes on real property, are due and payable without
interest as of the first day of July in each taxable year. Under the annual payment schedule, the taxes
are overdue and in arrears on the first day of the succeeding October. Under the semiannual payment schedule, the
first installment becomes delinquent as of October 1st and the
second installment becomes delinquent as of January 1st. Interest accrues at the rate of one and
two-thirds percent (1-2/3%) per month or any fraction of a month until paid (Section
14-603 and Section 14-703). Interest
charges are posted on the first day of each month beginning October 1st until
unpaid, State, County and city taxes on real property constitute a lien on the
real property from the date they become due until paid (Section 14-804).
is mandatory that the Collector of Taxes sell, at the time prescribed by local
law, any property on which taxes are in arrears (Section 14-808).
days or more prior to the date property is first advertised for tax sale in a
newspaper, the Collector is required to mail a statement to the person who last
appears as owner on the Collector’s tax rolls. The statement contains the
owner’s name, the amount of taxes due and a notice that if the taxes are not
paid, the property must be sold. For
this purpose, Prince George's County prepares delinquent tax bills to which the
required notice is attached (Section 14-812).
Collector will publish, once a week for four successive weeks, a listing of the
delinquent properties in one or more newspapers. This advertisement serves as notice to the
property owners, and any lien holders, that the property is to be sold. The advertisement will contain the date, time
and place of the sale, as well as a description of the property, name of person
who last appears on the Collector’s tax roll as the owner, the assessed value
of the property as determined by the last assessment and the tax sale
amount. The tax sale amount advertised
includes, or may include, the delinquent taxes (State, County and Municipal,
where applicable), interest from October of the levy year through the month of
sale, trash & garbage charges, special improvement assessments (total
unpaid), front foot benefit charges, tax liens, etc. An advertising fee of $30.00 is also included
in the total. The list of delinquent
properties may also be found on the tax sale website https://taxsale.princegeorgescountymd.gov.
the newspaper advertising period, April 17th through May 8th, properties will
be removed from the list as payments are received from taxpayers. Therefore, the final newspaper advertisement
on May 8th will list fewer properties than were originally advertised. The website will also be updated weekly. The final update on the tax sale website will
occur after 4:30 p.m. on Friday, May 9th.
There will be a notation on the website indicating that the final update
has been completed.