Property Tax - Transfer to Heir or Legatee - Payment Plans

This Maryland bill allows heirs or beneficiaries receiving a home from a deceased relative to transfer the property without paying all overdue property taxes upfront, provided they agree to a payment plan. It also permits new property owners to assume a parent's or previous owner's existing tax payment plan when buying a home. To support these options, the law requires the State Tax Sale Ombudsman to set up a vendor-run installment program for any homeowner and authorizes local governments to create their own payment plans for overdue taxes on residential properties. These changes aim to simplify the process of transferring ownership while ensuring outstanding tax debts are addressed through structured repayment.