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Tax Certificate Sale. A tax certificate is an enforceable first lien against the property for unpaid real estate taxes. The certificate holder is an independent investor who actually pays the taxes for a property owner in exchange for a competitive bid rate of return on the investment. The tax certificate sale allows investors to purchase certificates by paying the tax debt.
Home Buyer Tax Credits in MD and Washington DC State Transfer Tax Credit in Maryland The State of Maryland provides a credit to first-time home buyers at the time of purchase by exempting them from paying the buyerâs portion of the State transfer tax, which is .25% of the sales price.