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Cecil County Administrative Offices will be closed on Thursday, November 23rd and Friday, November 24th for the Thanksgiving holiday.

Tax Sale

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tax sale propertiesOn March 1, the County will send a delinquent notice to all property owners with delinquent bills. We will also advertise in the local newspaper four consecutive weeks prior to the sale.

Cecil County holds an annual Tax Sale on the first Monday in June at 10 AM EDST. Tax lien certificates for properties with delinquent taxes, sewer bills and/or other assessments will be auctioned to the highest bidder.

The sale is held in the County Administration Building, 200 Chesapeake Blvd., (Elk Room), Elkton, MD. Prospective bidders may pre-register for the sale by completing the application noted as "Cecil County Tax Sale Procedures and Conditions" below and forwarding it to the Cecil County Finance Office or you may register at the County Administration Building beginning at 8AM the day of the sale. Please note that the application form is made available starting in May. You must be present at the sale to bid. All bidders must establish their eligibility for bidding by presenting satisfactory evidence of the legal existence of the bidding entity and identify a single agent to bid for that entity.

The County will use the Bid Premium method per Section 14-817(b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland.

On the day of tax sale, successful bidders must pay all taxes and fees then due, including any applicable bid premium. The Cecil County Finance Office must receive the balance of bid prior to issuance of a deed. The successful bidder will earn interest at the rate of 1% per month (12% per year) from day of tax sale until the property is redeemed. Any property not sold at Tax Sale is, by law, purchased by the County. These properties may be purchased through the Cecil County Finance Office. The County does not publish a list of such properties, nor does it maintain a mailing list.

Effective June 1, 2007, applying to all properties sold at tax sale thereafter, the rate of redemption on properties sold at Cecil County's annual tax sale shall be 12% (1% per month).

Property owners may redeem their property any time prior to the issuance of a court decree foreclosing the right of redemption. All redemption fees must be paid by cash, certified check, money order or certain credit cards. For properties sold after June 1, 2007, if the property is redeemed between the date of tax sale and June 30, the property owner must pay the amount paid by the bidder at tax sale plus 1% interest. Property owners who choose to redeem after June 30, must pay all fees from tax sale, additional interest at the rate of 1% per month and any new taxes and/or sewer bills, including the new tax year bill of July, that have accrued.

If you redeem your property more than four (4) months after the date of tax sale, and before an action to foreclose the right of redemption is filed, the holder of the certificate of sale may be reimbursed for:

  1. Attorney's fees for recording the certificate of sale;
  2. A title search fee, not to exceed $250;
  3. The postage and certified mailing costs for required notices; and
  4. Reasonable attorney's fees, not to exceed $500.

If you redeem your property after an action to foreclose the right of redemption has been filed, the amount that shall be paid to redeem the property is the sum of:

  1. The total lien amount on the property at the time of sale, with interest;
  2. Any taxes, interest, and penalties paid by the holder of the certificate of sale;
  3. Any taxes, interest, and penalties accruing after the date of the tax sale; and
  4. Attorney's fees and expenses to which the holder of the certificate of sale may be entitled under §14-843(A)(4) and (5).

We are further required to advise you of the provisions of §14-843(a) as it appears in the Code.

Purchasers can begin foreclosure proceedings six (6) months and one (1) day from the date of sale and have up to two (2) years to start these proceedings.

Frequently Asked Questions

What are the date, time and location of your tax sale? How often is it held?

Tax sale is held annually at 200 Chesapeake Blvd., The Elk Room, Elkton, MD on the first Monday in June at 10 AM (Eastern Daylight Savings Time).

How is it advertised?

It is advertised in a local paper of general circulation for 4 weeks prior to the sale. This year, the sale will be advertised in the Guardian.

When and how do I register for the sale?

Registration is at 200 Chesapeake Blvd., Suite 1100, Elkton, MD on the day of the sale. We begin registering people at 8:00 AM. You must provide identification and sign a document agreeing to the terms of our sale. Also you could preregister by filling out the bidder information packet, which includes a bidder information sheet and W-9 form, and faxing the entire packet to 410-996-5319 or by email to tax@ccgov.org.

What are the payment requirements? Do you require a deposit?

Cash or personal check. No deposit is required. The amount of taxes, interest and other associated fees are due the day of the sale plus any applicable bid premium. See below for Bid Premium information. The balance of bid will be required upon foreclosure.

What is the bidding process?

An auctioneer conducts live bidding. Cecil County will use the bid premium method as per section 14-817(b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland.

What is “Bid Premium”?

The bid premium system was designed to curb the excessive and chaotic bidding that has occurred in several jurisdictions throughout the state. If the successful bid exceeds 40% of the full cash value of a property, the bidder will be required to pay a 20% premium on the amount by which the bid exceeds that 40%. For example if the full cash value is $150,000 and the high bid is $70,000, the buyer would pay a premium of $2,000 calculated as follows: 40% of $150,000 (full cash value) = $60,000. $70,000 (bid) minus $60,000 (40% FCV) = $10,000. 20% of $10,000 = $2,000. The bid premium will be returned without interest to the buyer if the tax sale certificate is redeemed or if foreclosure is executed within 2 years of tax sale. If the property is neither redeemed nor foreclosed, the County retains the bid premium.

What type of document is issued after the sale?

Immediately after the sale, you will be issued a cash receipt showing the amount paid. In a few weeks, you will receive a Certificate of Sale for Unpaid Property Taxes.

What is the foreclosure process? Will the County handle the foreclosure process for a fee?

The successful bidder may begin foreclosure proceedings six months from the date of tax sale if the owner has not redeemed the property. Upon foreclosure, the balance of bid is due to the County. The County will not handle foreclosure proceedings and it is suggested you contact your attorney for additional information.

What happens to liens that are not sold at tax sale? Can they be purchased directly from the County?

If a property is not sold at tax sale, it may be purchased over the counter. However, in recent years all liens have been sold at tax sale and we expect this trend to continue.

Do you allow investors to invest in tax lien certificates without attending the auction? Can a representative bid on my behalf?

We only accept bids made in person the day of the sale. You may send a representative.

Codes referenced above as well as other information on Tax Sale

Properties in Tax Sale Publication week of 05/25/17

 

Cecil County, MD Tax Sale - June 5, 2017

Cecil County Tax Sale Procedures and Conditions (available in May)

2016 Cecil County Delinquent Tax Notices

The State and County taxes levied for the tax year 2016 on the several properties hereinafter described and assessed to the respective persons or corporations, hereinafter set forth together with taxes and charges due other Taxing Agencies in Cecil County, including Incorporated Towns being in arrears and all requirements of law in such cases made and provided having been complied with: THE DIRECTOR OF FINANCE OF CECIL  COUNTY, State of Maryland HEREBY GIVES NOTICE that unless all taxes and charges in arrears to State, County, Town and other Taxing Agencies be paid before the time of sale hereinafter mentioned, together with interest on said Taxes and proportional cost of advertisement and all fees and penalties:  said Director of Finance, will proceed to sell and will sell at Public Auction to the highest bidder using the high bid premium method as per section 14-817 (b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland and upon terms hereinafter set forth, each of said parcels of land or properties upon which said taxes and charges, or any of them, still remain due and in arrears in County Administration Bldg.,

Properties will be listed in May.

200 CHESAPEAKE BLVD., ELK ROOM
ELKTON, MD

MONDAY, JUNE 5, 2017, 10:00am

Only cash, money order, certified check, or certain credit cards will be accepted to pay taxes on advertised properties.

Legal Notice

The accompanying is a list by District and Towns, of the several properties to be sold as aforesaid, showing in each instance the name of the party to whom the property is assessed, a description of the property, the total of the amount of State, County and Town taxes and charges due other Taxing Agencies thereon levied and in arrears with interest thereon to the day of sale, and costs and expenses.  TERMS OF SALE:  The purchaser of each property will be required to pay the Director of Finance at the time and place of the Sale, the full amount of all taxes due on the property sold together with interest and penalties thereon, all expenses incurred in making the sale, and any premium due, and the residue of the purchase price shall remain on credit pending the passage of a Decree of Court foreclosing the Right of Redemption.  The purchaser may claim certain legal expenses from the property owner upon redemption as of October 6, 2017.  Each purchaser may at any time after the 6th day of December 2017 institute proceedings in the Circuit Court for Cecil County in Equity, to foreclose the Right of Redemption of the property sold.  Such proceedings must be instituted by the purchaser within two years from the date of Certificate of Sale, or the certificate will be void and all rights of the purchaser in the property will cease and all money paid on account of the purchase price to the Director of Finance will be forfeited.  Upon the execution of a decree by the Circuit Court of Cecil County in Equity, the payment of the residue of the purchase price to the Director of Finance, together with all taxes and interest and penalties thereon accruing subsequent to the day of sale, a deed to the property, so sold, will be executed by the Director of Finance.  Costs of conveyance (including U.S. internal Revenue Stamps and State Stamps and State Stamps for the Deed) to be paid by the purchaser.  All sales are without any warranty whatsoever, either expressed or implied.  This sale is further subject to the terms and conditions set forth in Cecil County Tax Sale Procedures and Conditions, a supplement promulgated by the Director of Finance pursuant to Section 14-817(a)(4) of the Tax Property Article of the Annotated Code of Maryland.  Copies of the same will be available at the sale or may be received in advance by calling the Cecil County Finance Office at (410) 996-5385.

Winston L. Robinson - Director Of Finance


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