Wholesaling Tax Delinquent Properties in Maryland

The short answer

Can you wholesale a tax delinquent property in Maryland?

Yes, you can contract with a delinquent owner and assign the deal, but timing and written disclosure matter. Unpaid taxes become a lien, and a tax sale can put the owner on a clock.

Maryland tax sales are run at the county level, and Baltimore City runs its own. Per the State Department of Assessments and Taxation, taxes of at least $250 can make a property eligible for sale, and in Baltimore City the threshold is $750 for owner-occupied homes. Our tax lien vs tax deed guide explains how the buyer of a certificate differs from a deed buyer.

Your job is different. You are not buying the lien. You are finding the owner before the sale, getting a contract, and assigning it to a buyer who pays the taxes at closing. Start with a tax delinquent list and layer in pre-foreclosure and tax leads to find owners who have several problems at once.

The opportunity

Why tax delinquent leads work in Baltimore

Baltimore has long blocks of older rowhomes in Hamilton, Brooklyn, Park Heights and Sandtown-Winchester where owners fell behind years ago. Some are heirs who never learned the taxes were unpaid. Others are landlords who walked away. The city mails a final bill and legal notice in early February and a second notice in April, so you have a natural calendar for outreach. Many owners only need a way out before the sale. A clear offer, sent early, can beat the auction. Pair that with a quick owner lookup to confirm who actually holds title.

Lead sources

Where to find tax delinquent leads in Maryland

• City and county notices. Baltimore City publishes its tax sale list each spring, and counties post their own.
• SDAT records. The State Department of Assessments and Taxation lists owner names and mailing addresses.
• Vacant building notices. Properties cited as vacant often carry unpaid charges. See code violation leads.
• Probate filings. Estates often owe back taxes. Read our probate leads guide.
• Direct mail. A plain letter beats a cold call. See direct mail for wholesalers.

Your exit

Who buys tax delinquent deals in Maryland

Rehabbers and landlords are the usual buyers. They like a house where the back taxes get paid off at settlement and the title is cleared. Show them the payoff figure before you show them your fee. A buyer who sees the whole number can decide fast.

Ask the title company for a lien search early. Taxes, city charges and ground rent can sit on the same account. Use an investor-friendly title company that understands assignments and can close before the sale date.

Step by step

How to start wholesaling tax delinquent properties in Maryland

1. Pull the list. Get the current tax sale list from the city or county and match addresses to owners.
2. Confirm ownership. Check SDAT and run a basic title search for liens and ground rent.
3. Reach out early. Send letters in winter, before the spring sale notices land.
4. Run the numbers. Use the ARV calculator and the MAO calculator with the tax payoff included.
5. Disclose in writing. If the home is owner-occupied, give the owner written notice, before the contract, that you may assign it.
6. Sign and assign. Use a clear contract and an assignment that tells the buyer you hold an equitable interest.
7. Close before the sale. Have the title company pay the taxes from proceeds and confirm the payoff in writing.

In January you mailed a letter to a widow in Hamilton. She owed about $9,400 and could not afford the roof. She called after the second city notice arrived in April.

Before she signed, you gave her a written note that you might assign the contract. You priced the deal off a $155,000 ARV, less $38,000 in repairs and the taxes, and settled at $68,000.

A rehabber paid a $9,000 fee and took the assignment. Title paid the taxes at closing, and the widow moved in with family, with cash and no auction.

Maryland rules to know

Tax sale rules and the Maryland disclosure law

Tax sale rules vary by county, so read the notice for the specific parcel. The State Tax Sale Ombudsman says owners generally have at least six months to redeem after a sale, and Baltimore City gives owner-occupants at least nine. Never tell an owner they have no rights. Point them to the Ombudsman if they are unsure. Our redemption period guide has background.

Maryland’s HB 124 (2025, Ch. 508), Real Property Art. 10-715, took effect October 1, 2025 and applies to owner-occupied homes with four or fewer units. A wholesale buyer must tell the owner in writing, before the contract, that it may assign it. An owner can rescind without penalty before closing if that notice is missing. Check the current text with an attorney, and read our legality guide and license guide. Broker licensing under Business Occupations Title 17 can still apply.

Learn it with a mentor

Get help with your first tax deal

Timing is everything with tax sales. Mentorship students bring us parcel numbers and sale dates, and we help them plan outreach and disclosure steps.

FAQ

Tax Delinquent Properties in Maryland: common questions

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