Legislation - HB1148

Title: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits
Sponsored by: Delegates Kaiser, Kaufman, and Roberts
Status: In the Senate - Second Reading Passed
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner; establishing a Legacy Protection Program administered by the Ombudsman to allow heirs who inherit a dwelling to become the record title holder of the dwelling, prevent tax sales of dwellings inherited by heirs, and allow heirs to remain in their homes; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: SB0765

Bill File Type: Regular

Effective Date(s): June 1, 2026, July 1, 2027

Bill imposes a mandated appropriation in the annual State Budget Bill

Bill imposes a local government mandate, which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber House Calendar Date 2/11/2026 Legislative Date 2/11/2026 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/11/2026 Legislative Date 2/11/2026 Action Hearing 3/03 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Taxes - Tax Sales, Heirs Protection Program, and Tax Credits Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/13/2026 Legislative Date 3/13/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/17/2026 Legislative Date 3/03/2026 Action Favorable with Amendments {443720/1 Adopted Proceedings 40 Click to view Recorded Media
Chamber House Calendar Date 3/17/2026 Legislative Date 3/03/2026 Action Second Reading Passed with Amendments Proceedings 40 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits Proceedings
Chamber House Calendar Date 3/18/2026 Legislative Date 3/05/2026 Action Third Reading Passed (99-34) Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Referred Budget and Taxation Proceedings 42AClick to view Recorded Media
Chamber Senate Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 3/31 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/02/2026 Legislative Date 4/02/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/02/2026 Legislative Date 3/15/2026 Action Favorable Adopted Proceedings 54 Click to view Recorded Media
Chamber Senate Calendar Date 4/02/2026 Legislative Date 3/15/2026 Action Second Reading Passed Proceedings 54 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/11/2026	2/11/2026	First Reading Ways and Means
House	2/11/2026	2/11/2026	Hearing 3/03 at 1:00 p.m.
			Text - First - Property Taxes - Tax Sales, Heirs Protection Program, and Tax Credits
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/13/2026	3/13/2026	Favorable with Amendments Report by Ways and Means
House	3/17/2026	3/03/2026	Favorable with Amendments {443720/1 Adopted	40 Click to view Recorded Media
House	3/17/2026	3/03/2026	Second Reading Passed with Amendments	40 Click to view Recorded Media
			Text - Third - Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits
House	3/18/2026	3/05/2026	Third Reading Passed (99-34)	42 Click to view Recorded Media
Senate	3/19/2026	3/03/2026	Referred Budget and Taxation	42AClick to view Recorded Media
Senate	3/25/2026	3/25/2026	Hearing 3/31 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/02/2026	4/02/2026	Favorable Report by Budget and Taxation
Senate	4/02/2026	3/15/2026	Favorable Adopted	54 Click to view Recorded Media
Senate	4/02/2026	3/15/2026	Second Reading Passed	54 Click to view Recorded Media

File Code

Subjects

Statutes