Selling land with back taxes in Maryland

How Maryland handles unpaid property taxes

Maryland sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.

The redemption rule in Maryland: The tax sale buyer gets a certificate of sale, and the owner can redeem until a court finally forecloses the right of redemption. The holder can file to foreclose 6 months after the sale, or 9 months for owner-occupied homes, after sending two required notices. For some abandoned property, including vacant lots whose certificate a county or city holds, foreclosure can be filed any time after the sale. Redeeming costs the lien amount from the sale plus interest, later taxes, and some of the holder's expenses. After foreclosure, any sale price above the taxes, interest, penalties and costs goes to the person entitled to it through a county claim process.

Law: Md. Code, Tax-Property 14-818, 14-827, 14-828 and 14-833. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Maryland land at a glance

• Average farm real estate value: $9,950 per acre (2026, USDA).
• Average property tax on farmland: about $33.72 per acre per year (2022 Census of Agriculture).
• Transfer tax: State transfer tax is 0.5% of the consideration, and all counties and Baltimore City also charge a recordation tax. In fiscal 2026, recordation tax runs $2.50 to $7.00 per $500 of consideration outside Montgomery County, where it varies. Most counties and Baltimore City also charge a local transfer tax, usually 0.5% to 1.5%, and Montgomery County's varies with value. Calvert, Carroll, Frederick, Somerset and Wicomico counties charge no local transfer tax.
• Seller disclosure: No state disclosure/disclaimer form is required for vacant land. Md. Real Property 10-702 applies only to single family residential real property improved by four or fewer single family units.

These are statewide averages, not an appraisal. See selling land in Maryland for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

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