Md. Code, Tax - Property § 14-888
This is the official text of Md. Code, Tax - Property § 14-888, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§14–888.
Official statutory text
(a) For each homeowner enrolled in the Program, the Ombudsman shall make intensive efforts to:
(1) determine why the homeowner has not paid the taxes due; and
(2) provide appropriate assistance to help the homeowner pay the taxes due and retain the dwelling.
(b) The Ombudsman shall communicate with each homeowner enrolled in the Program through whatever method is most effective, which may include:
(1) easy–to–understand mailings;
(2) phone calls;
(3) notices posted on the dwelling; and
(4) when necessary or appropriate, an in–person visit.
(c) The Ombudsman may assist a homeowner enrolled in the Program by:
(1) helping the homeowner to apply for existing tax credits and public and private programs and benefits; or
(2) entering into an installment payment plan with the homeowner to pay the taxes due.
(d) The Ombudsman may forgive all or part of the tax debt owed to the Department by a homeowner enrolled in the Program who faces particular hardship or has a special need.
(1) determine why the homeowner has not paid the taxes due; and
(2) provide appropriate assistance to help the homeowner pay the taxes due and retain the dwelling.
(b) The Ombudsman shall communicate with each homeowner enrolled in the Program through whatever method is most effective, which may include:
(1) easy–to–understand mailings;
(2) phone calls;
(3) notices posted on the dwelling; and
(4) when necessary or appropriate, an in–person visit.
(c) The Ombudsman may assist a homeowner enrolled in the Program by:
(1) helping the homeowner to apply for existing tax credits and public and private programs and benefits; or
(2) entering into an installment payment plan with the homeowner to pay the taxes due.
(d) The Ombudsman may forgive all or part of the tax debt owed to the Department by a homeowner enrolled in the Program who faces particular hardship or has a special need.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.