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SB 765MARYLANDSession 2026State BillSigned into law
Enacted

Maryland Establishes Legacy Protection Program and Expands Tax Credit Access for Inheriting Heirs

Original title: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

Last action · May 26, 2026: Approved by the Governor - Chapter 719Sponsors: Craig Zucker and 3 others

Companion · HB 1148same policy, House version
Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

Maryland enacted Senate Bill 765, creating the Heirs Legacy Protection Program and Fund to help heirs who inherit dwellings become s, prevent s, and remain in their homes. The law expands homeowner and homestead property tax credit eligibility to heirs who are not yet listed as record title holders for up to three taxable years. It also authorizes the State Tax Sale Ombudsman to provide grants for legal services and fees for homes valued at $450,000 or less, funded by State and county revenues.

Why it matters

Heirs who continue living in a family home without formal title updates can face property s or lose access to critical tax relief, risking displacement. This legislation provides direct grant funding, free legal assistance, and a temporary tax credit bridge so heirs can navigate probate, update land records, and protect their homes from tax foreclosure.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Heirs and legatees of deceased homeowners

Heirs become eligible for expanded property tax credits for up to three years without being record title holders and can access grants and free legal assistance to clear titles and prevent tax sales.

Directly affected

State Tax Sale Ombudsman

The Ombudsman is tasked with administering the Heirs Legacy Protection Program, sending notices to former dwellings, awarding grants, and tracking contacting heirs for county tax sale exemptions.

Directly affected

County governments in Maryland

Counties are required to collectively pay $500,000 annually into the Heirs Legacy Protection Fund derived from interest on overdue county property taxes and maintain registries withholding qualified properties from tax sales.

Directly affected

Qualified legal services organizations

Organizations can receive grants from the Ombudsman to provide free legal assistance to heirs navigating the probate process.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the Heirs Legacy Protection Program?
It is a program administered by the State Ombudsman to help individuals who inherit a dwelling become the , prevent tax sales of inherited homes, and allow heirs to remain in their residences.
Can I receive property tax credits if my name is not yet on the deed?
Yes, an heir who is not shown as the may be granted homeowners' or homestead property tax credits for a maximum of 3 taxable years, provided they meet eligibility requirements and submit an application, affidavit of heirship, and the death certificate.
What are the financial limits to qualify for probate and legal assistance grants?
An heir may qualify to receive direct grants for fees and free legal assistance from funded legal services organizations if their dwelling is valued at $450,000 or less.
How is the Heirs Legacy Protection Fund financed?
The fund consists of annual State appropriations of $250,000 from interest on overdue State property taxes, $500,000 collectively paid by county governments from interest on overdue county property taxes, interest earnings, and other accepted moneys.

What else do you want to know?

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Where This Stands

Current status: Signed into law.

Procedural history

16 actions
  1. May 26, 2026Governor of MarylandEnrolled
    Approved by the Governor - Chapter 719
  2. Apr 8, 2026SenateFloor
    Passed Enrolled
  3. Apr 8, 2026SenateFloor
    Third Reading Passed (44-0)
  4. Apr 8, 2026SenateFloor
    Senate Concurs House Amendments
  5. Apr 7, 2026HouseFloor
    Third Reading Passed (101-35)
  6. Apr 3, 2026HouseFloor
    Second Reading Passed with Amendments
Show 10 earlier actions
  1. Apr 3, 2026House
    Favorable with Amendments { 413225/1 Adopted
  2. Apr 2, 2026HouseCommittee
    Favorable with Amendments Report by Ways and Means
  3. Mar 16, 2026House
    Hearing 3/24 at 1:00 p.m.
  4. Mar 11, 2026HouseCommittee
    Referred Ways and Means
  5. Mar 10, 2026SenateFloor
    Third Reading Passed (42-0)
  6. Mar 6, 2026SenateFloor
    Second Reading Passed with Amendments
  7. Mar 6, 2026Senate
    Favorable with Amendments { 293325/1 Adopted
  8. Mar 5, 2026SenateCommittee
    Favorable with Amendments Report by Budget and Taxation
  9. Feb 11, 2026Senate
    Hearing 3/03 at 1:30 p.m.
  10. Feb 6, 2026SenateIntroduced
    First Reading Budget and Taxation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Craig ZuckerSenate · District 14DemocraticSponsor
Malcolm AugustineSenate · District 47DemocraticSponsor
Shelly HettlemanSenate · District 11DemocraticSponsor
Cory McCraySenate · District 45DemocraticSponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Tax Relief to Non-Titleholders

The law deliberately decouples immediate property tax credit eligibility from formal deed recording for up to three years, addressing a key barrier for heirs navigating probate.

State Tax Sale OmbudsmanHeirs Legacy Protection Program

Connected Entities

Shelly Hettleman, Wes Moore, Malcolm Augustine and 5 more
PersonShelly Hettleman“Co-sponsor of Senate Bill 765”Map →
PersonWes Moore“Governor of Maryland who approved the bill”Map →
PersonMalcolm Augustine“Co-sponsor of Senate Bill 765”Map →
PersonCraig Zucker“Primary sponsor of Senate Bill 765”Map →
OrganizationDepartment of State Finance and Procurement“Administers the Heirs Legacy Protection Fund”Map →
OrganizationState Tax Sale Ombudsman“Administers the Heirs Legacy Protection Program and installment payment plans”Map →
PersonCory McCray“Co-sponsor of Senate Bill 765”Map →
OrganizationHeirs Legacy Protection Fund“Special nonlapsing fund established to finance the Heirs Legacy Protection Progr”Map →

Sources

Open source document

mgaleg.maryland.gov

Analysis Score

0–100
  • Significance85
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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