Baltimore imposes elevated property tax billing on properties on the Vacant Building Notice (VBN) list, paired with the Vacants-To-Value program. The city has authority to levy higher rates on long-term vacant rowhouses.
Baltimore City Code Article 13 authorizes the Department of Housing and Community Development to designate properties as Vacant Building Notice (VBN) parcels. Article 28 (Taxes) and Charter §F-1 permit a separate vacant-property tax classification, and Council Bills 23-0419 and follow-on legislation enabled a higher tax rate on certified vacant residential properties to discourage long-term blight. Combined with the Vacants-To-Value (V2V) initiative, the surcharge funds receivership and rehabilitation. Owners can appeal designation, complete repairs to remove the VBN, or face increasing collection actions including tax-sale exposure under Article 28.
Designated owners owe the elevated tax rate plus standard liens; nonpayment exposes the property to Baltimore tax sale, V2V receivership, and demolition or rehabilitation orders by HCD.
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See how Baltimore's vacancy tax rules stack up against other locations.
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