Installment Payment Plans – Property Taxes in Arrears – Residential Property FOR the purpose of authorizing certain property tax arrearages to be paid through an installment payment plan; requiring the Director of Finance to establish an installment payment program; setting eligibility requirements for the program; prohibiting the Director from taking certain action against a person if compliant with a plan; establishing the effect of non-compliance with a plan; specifying the contents of the notice of an offer of a plan; specifying certain terms of the installment payment plan; requiring the publication of certain information on the City Tax Sale Ombudsman’s website; providing for a special effective date; and generally relating to installment payments of certain property taxes in Baltimore City.

This ordinance establishes an installment payment program for residential property owners in Baltimore City with delinquent property taxes. The Director of Finance will administer the program, which allows eligible property owners to pay arrears over time. Key provisions include:

• Eligibility: Any person with a legal interest in a property containing a dwelling is eligible.
• Compliance: A person is considered non-compliant if a minimum payment is missed for 90 days. While compliant, the Director cannot initiate collection actions like tax sales. If non-compliant, the plan can be terminated, and collection actions can resume.
• Notice: Offers for installment plans must include availability, minimum terms, alternate terms, contact deadlines, representative contact information, and consequences of non-enrollment.
• Plan Terms: Plans will detail the total amount of delinquent charges, the payment period, the number, due date, and amount of each installment, and whether invoices will be sent via mail or electronically.
• Reporting: The Department of Finance will provide an annual report to the Mayor and City Council detailing enrollment numbers, average arrearages, compliance rates, and outreach efforts.
• Website Information: The City Tax Sale Ombudsman's website will be updated to include information on eligibility, program descriptions, and enrollment instructions for these installment plans.

This initiative is authorized by state law (Article – Tax – Property, Section 10-209, Annotated Code of Maryland) and aims to provide a structured way for homeowners to address tax arrears without immediate risk of tax sale.