MD SB765

Establishes the Legacy Protection Program administered by the State Tax Sale Ombudsman to help heirs who inherit a dwelling become the record title holder, prevent tax sales of inherited properties, and allow heirs to remain in their homes

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

Extends eligibility for homeowners' and homestead tax credits to heirs who are not yet the record title holder of an inherited dwelling for up to 3 taxable years, provided they file an application with an affidavit of heirship and the deceased homeowner's death certificate

Requires the Ombudsman to notify heirs of deceased homeowners about tax credit eligibility, provide grants to legal services organizations for free probate assistance, and award grants directly to heirs for probate fees and inheritance taxes for dwellings valued at $350,000 or less

Expands the definition of "homeowner" for State Tax Sale Ombudsman services to include estates of deceased homeowners, personal representatives, and heirs entitled to inherit a deceased homeowner's dwelling