Maryland Tax Sales · Montgomery County
September 17, 2026 · Marc Cormier
Montgomery County Inherited Property and Tax Sale
In Montgomery County, Maryland, an inherited home with unpaid taxes can be included in the county's annual tax lien sale, held by sealed bid on the second Monday of June. The family keeps title and can redeem, but must act through the Montgomery County Division of Treasury before the right of redemption is foreclosed.
The Answer in One Citation
Montgomery County runs an annual sealed-bid tax sale on the second Monday of June through the Division of Treasury, Department of Finance, at 27 Courthouse Square, Suite 200, Rockville, MD 20850. Unpaid property taxes accrue interest and penalties of 1.5% per month from October 1 and/or January 1, and the county must sell the lien on property with taxes in arrears under Maryland Tax-Property Article §14-808. The owner or any person with an interest may redeem at any time until the right is foreclosed by a Circuit Court decree (§14-827); the redemption interest rate is 6% per annum for owner-occupied property and 20% per annum for non-owner-occupied property (§14-820), and foreclosure cannot be filed for six months, or nine for an owner-occupied residence (§14-833).
How the Montgomery County tax sale works
Montgomery County's Maryland tax sale is a sealed-bid sale held on the second Monday of June each year. It is run by the Division of Treasury within the Montgomery County Department of Finance at 27 Courthouse Square, Suite 200, Rockville, Maryland 20850. For the 2025 levy year, the sale took place on June 8, 2026. Under the Maryland Tax-Property Article, the county must sell the lien on any property with taxes in arrears (§14-808), and each delinquent account is sold as an entirety, never below its advertised price. Bids may be submitted by email to taxliensalebid.finance@montgomerycountymd.gov, and the successful bidder receives a certificate of sale, with the county's lien passing to the purchaser under §14-817. For a Maryland estate in Montgomery County, that means the house itself is not sold; the lien is sold, and the family keeps title with the right to redeem.
Collector's office and where to pay in Montgomery County
In Montgomery County, Maryland, delinquent property taxes are handled by the Division of Treasury of the Department of Finance. The office is at 27 Courthouse Square, Suite 200, Rockville, MD 20850, and the main tax information line is 240-777-0311, which also serves as the county's MC311 service for real estate, personal property, and tax lien sale questions. The county's tax sale information and procedures are published on the Montgomery County Department of Finance website. A Maryland heir or personal representative dealing with an inherited house should call this office early to get the exact balance and the current tax sale status, because the county's mailing of a notice at least 30 days before the lien is first advertised (§14-812) may have already gone to the last owner of record, which after a death is often not the family member now handling the property.
The Montgomery County redemption timeline
The Maryland redemption rules apply in Montgomery County with the county's specific interest rates. The owner or any person with an estate or interest in the property may redeem at any time until the right of redemption is finally foreclosed by a decree of the Circuit Court (§14-827). The redemption interest rate in Montgomery County is 6% per annum for owner-occupied properties and 20% per annum for non-owner-occupied properties, calculated daily (§14-820). A purchaser may file a foreclosure complaint six months after the sale, or nine months for an owner-occupied residence, and must do so within two years of the certificate of sale or the certificate becomes void (§14-833). For a Montgomery County estate, acting within the first months keeps the cost down and keeps the family in control.
| Milestone | Montgomery County timing |
|---|---|
| Interest begins accruing | 1.5% per month from October 1 and/or January 1 on unpaid taxes. |
| Annual tax lien sale | Second Monday of June, sealed bid, Division of Treasury, Rockville. |
| Redemption interest | 6% per annum owner-occupied; 20% per annum non-owner-occupied (§14-820). |
| Earliest foreclosure filing | 6 months after the sale; 9 months for owner-occupied (§14-833). |
| Latest foreclosure filing | Within 2 years of the certificate, or the certificate is void (§14-833). |
What happens when an inherited property is sold for delinquent taxes
When a Montgomery County inherited home carries unpaid taxes, the Maryland tax sale can move forward even while the estate is open, because the county looks to the property, not the court. The interest keeps adding up month after month, and if nobody pays, the lien is included in the next June sale. For the estate, the personal representative should confirm who has authority to act, pay the balance from estate funds if possible, or, with court approval where required, sell the house to settle the bill before the sale date. If the lien is already sold, the family can still redeem through the Division of Treasury at 240-777-0311. Marc Cormier, a Maryland probate real estate specialist at ProbateFAQ.com who works across Montgomery County, helps estate families pull the tax balance, the home's value, and the estate's cash position together so the house is protected rather than lost at auction.
Tax sale vs tax lien vs foreclosure: terms that get confused
Montgomery County estate families meet these three Maryland terms throughout a tax sale. Marc Cormier, a Maryland probate real estate specialist at ProbateFAQ.com, keeps them distinct so the paperwork matches the correct event.
| Term | What it is | Why it matters to heirs |
|---|---|---|
| Tax sale | The county's June sealed-bid auction of the delinquent tax lien. | The house is not sold; the family keeps title and the right to redeem. |
| Tax lien / certificate of sale | The claim the winning bidder holds, earning redemption interest. | An heir can redeem after the sale by paying the lien plus interest and fees. |
| Tax foreclosure | The Circuit Court action to extinguish the right of redemption (§14-833). | Once decreed, the heirs' ownership interest is lost; act before this point. |
Sources
This Montgomery County Maryland tax sale guide is drawn from the county's published tax sale information and the Maryland Tax-Property Article. Local dates, the interest rates, and the contact details are those published by Montgomery County and the state.
- Montgomery County Tax Sale Information and Procedures, Department of Finance
- Montgomery County Finance: Tax Sale General Information
- Montgomery County Treasury frequently asked questions (contact 240-777-0311)
- Maryland Tax-Property Article §14-833, statute text
- Office of the State Tax Sale Ombudsman, Maryland Department of Assessments and Taxation
Talk to a Montgomery County probate real estate specialist
If an inherited home in Montgomery County, Maryland has unpaid taxes and a June tax sale is approaching, the family needs to act through the Division of Treasury. Marc Cormier, a Maryland probate real estate specialist at ProbateFAQ.com who has worked throughout Montgomery County for 27 years, helps personal representatives and heirs redeem the home or sell it before the lien is lost.
Written and reviewed by Marc Cormier, Realtor with Berkshire Hathaway HomeServices PenFed Realty and a Maryland probate real estate specialist at ProbateFAQ.com. Published September 17, 2026. Reviewed and updated September 17, 2026. This page is for educational purposes only and is not legal advice; confirm the current tax sale date, redemption amount, and payment method with the Montgomery County Division of Treasury at 240-777-0311 or a Maryland attorney.
