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Tax Sale

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1. What are the date, time and location of your tax sale?

The tax sale is the 3rd Tuesday in May of each year and is held online at https://queenannescountymd.realtaxlien.com. Registration begins one month prior via the same website.

2. How often are tax sales held?

Tax sales are held annually on the 3rd Tuesday in May.

3. Does the County hold a deed sale in addition to a lien sale? If so, when and where does it take place?

The County does not hold a deed sale.

4. When and where will the tax sale be advertised?

The notice of advertisement will be published weekly for the 3 weeks prior to the tax sale and beginning on the first of May on our online acution website at https://queenannescountymd.realtaxlien.com. The newspaper advertisement is not updated for payments received after advertisement, however the online postings are updated weekly through date of tax sale. Only 1 newspaper meets the requirement of “a newspaper that has a general circulation in the county in which the property is located” (Annotated Code of Maryland - Tax Property §14-813). The Record Observer can be reach by calling 410-758-1400.

Information will be available on the Queen Anne’s County website and updated weekly for the 3 weeks prior to the tax sale.

5. How and when do I register for the tax sale?

Register online at https://queenannescountymd.realtaxlien.com beginning one month prior to the tax sale.  A nonrefundable $100 fee is required.

Bidder Information Page

6. What methods of payment are accepted when purchasing tax sale items? Is there a deposit required before the sale?

ACH only using a U.S. bank account.  Payments are made on the day of tax sale using our online auction service located at https://queenannescountymd.realtaxlien.com.

We do not require a deposit, however we do require a one-time registration fee of $100.

7. What is the bidding process?

Bids are now placed online effective in 2021.  Visit https://queenannescountymd.realtaxlien.com  for full details.

Bidding starts at the sale amount. The sale amount is the sum of delinquent amounts owed the County plus expenses incurred in making the sale. The tax sale lien is awarded to the highest bidder. All properties sold at tax sale are subject to a high bid premium (if applicable). Sale amount and high bid premium must be paid on the day of the auction.

8. What is a High Bid Premium and how is it calculated?

High bid premiums are additional funds collected for a tax sale property whereby the highest bid exceeds the high bid threshold. The high bid threshold is 40% of the property’s assessed value except agricultural land. The collector of taxes determines the high bid threshold for agricultural land. The high bid premium is calculated as 20% of the amount that exceeds the high bid threshold. An example can be found under Bid Premium Example. The County shall refund the high bid premium without interest to the holder of the tax sale certificate on redemption of the property for which the high bid was paid, or the plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high bid premium was paid.

9. What type of document is issued at the sale?

An itemized cash receipt showing for each lien purchased: the amount paid, the total bid, and the bid premium. The original certificate of tax sale is mailed to the bidder or kept by Queen Anne’s County depending on the bidders request in the Conditions of Sale. The original certificate must be returned to the County upon property owner redemption prior to distribution of funds.

10. Are there any other expenses in addition to the cost of the lien?

If the tax sale purchaser proceeds with foreclosure, there will be foreclosure, transfer, recording costs, etc. These costs are solely the responsibility of the tax sale purchaser.

11. What is the foreclosure process, and will the County handle the foreclosure process for a fee? If so what is the fee?

A tax sale purchaser may institute a foreclosure proceeding through Queen Anne’s County Circuit Court. To insure that you fully comply with the law and the required procedures as set forth in the Annotated Code of Maryland, Tax Property Article §14-808 to §14-854, you may wish to seek the advice of an attorney. The County does not handle the foreclosure process.

12. What happens to the liens that are not sold at the Tax Lien Certificate auction? Can they be purchased over-the-counter directly from the county? Can I get a list of these liens? Can I purchase them n

The liens can be purchased over-the-counter directly from the County. A list may be found on this website.

13. Do you allow investors to invest in Tax Lien Certificates without attending the auction via mail, telephone, or fax? Can I send a representative to the sale to bid for me?

An investor or their representative must register and attend the auction. Keep in mind the Conditions of Sale requires a Tax ID or Social Security number. Those tax liens not purchased at the auction may be purchased by mail after the Conditions of Sale have been met.

14. Will you please forward a copy of the statutes regarding tax sales in your jurisdiction?

We do not provide copies of the State tax sale statutes. The tax sale statutes are found in the Annotated Code of Maryland, Tax Property Article. The sections for tax sale are §14-808 thru §14-854 inclusive.

15. How long is the tax lien valid?

The tax lien certificate is valid for 2 years from the date of the certificate.

16. What interest rate is paid on the lien upon redemption?

The current interest rate paid by Queen Anne’s County on tax sale property is 12% annually. The interest amount will be calculated at a monthly rate from the date of sale to the date of redemption.

17. What if the owner does not redeem the property?

If an owner fails to redeem his property from tax sale, the bidder may file a civil action case in Queen Anne’s County Circuit Court to foreclose the owner’s right of redemption. The action to foreclose the owner’s right of redemption must be filed no less than 6 months from the date of sale and no more than 2 years from the date of the sale.

If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid, if any, any taxes and other fees that have accrued after the date of sale, after which a deed can be submitted to the Tax Collector. Payment must be made and deed submitted within 90days or the Tax Collector will move to dismiss the judgment, see the Annotated Code of Maryland, Tax Property Article §14-847 (d).

If judgment is stricken, it is the same as if the bidder never filed civil action.

18. What will happen if a bidder does not file a civil action case within 2 years?

If the owner does not redeem and no civil case is filed within 2 years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and to any monetary reimbursement.