• Policy Category: Drinking Water
• State: Maryland
• Date Implemented: 4/30/2019

4/30/2019

The Water Taxpayer Act of 2019 (SB 96) applies to Baltimore City. The Act requires the collector in Baltimore City to withhold from tax sale places of worship if taxes on the property consist only of a lien for unpaid charges for water and sewer service, and repeals the authority of the Mayor and City Council to sell real property owned by religious groups or organization to enforce a lien for unpaid charges for water and sewer service. Additionally, the collector shall withhold from sale residential property or property that is exempt from taxation if the taxes on the property consist only of a lien for unpaid charges for water and sewer service. The City may not sell a property solely to enforce a lien for unpaid charges for water and sewer service unless the lien is for at least $350 and the property is not a residential property or real property that is exempt from taxation.  

• Action Agency(ies): City of Baltimore
• Read the full policy language