MD HB1148

Establishes the Heirs Protection Program administered by the State Tax Sale Ombudsman to help heirs who inherit property become the record title holder, prevent tax sales of inherited dwellings, and allow heirs to remain in their homes.

Creates the Heirs Protection Fund financed by $250,000 annually from State interest on overdue property taxes and $500,000 collectively from county governments, allocated based on each county's share of real property accounts.

Expands eligibility for homeowners' and homestead property tax credits to include heirs who are not yet shown as record title holders, allowing them to receive credits for up to 3 taxable years while completing the probate process.

Requires the Ombudsman to provide grants to legal services organizations offering free assistance to heirs navigating probate, and direct grants to heirs for probate fees and inheritance taxes, with eligibility limited to dwellings valued at $350,000 or less.

Extends State Tax Sale Ombudsman services to include estates of deceased homeowners, personal representatives, and heirs entitled to inherit a dwelling.