You are not required to update the deed to reflect your husbands death; however, it may be a good idea to do so. All rights reserved. A deed is the legal document that gives you those rights. ", Washoe County, Nevada. Understanding Real Estate Transfer Taxes in Lake County. A revocable living trust. Keep in mind that you may lose property tax exemptions or be charged gift taxes for adding someone to your title. Especially with large lenders, it isn't uncommon to get a bill for the balance of the mortgage when the transfer is complete. Is a deed of trust the same thing as a deed? Step 3 Enter in your. Using this method, you should be able to find any undischarged mortgages, easements and other interests granted in the property. The grantor is warranting that the title is good only during the time the grantor owned the property. See fee information for additional details. "Gifts & Inheritances. By using the website, you agree to our use of cookies to analyze website traffic and improve your experience on our website. You will want to know if you have clean title. By filing the quitclaim deed, you can add someone to the title of your home, in effect transferring a share of ownership. Fees charged by the Land Records Department are listed in the Circuit Court fee schedule. If youre paying a mortgage, get your lenders written permission to transfer your house title, and if your house is a major asset, consult an estate attorney regarding potential estate issues. contracts in most states. Transferring ownership of a house also means your property will likely be reassessed for tax purposes. In some counties, deeds and other documents for the Department of Land Records may be filed online at Simplifile. (Sometimes deeds use the Latin words liber for book and folio for page.) WebAll deeds with agricultural use and partial transfer deeds must initially be approved by the Maryland Department of Assessments and Taxation located at: 300 East Joppa Road Room 602 Towson, Maryland 21204 Directions Tax Rates The following tax rates apply: Baltimore County Transfer Tax Rate 1.5 percent of consideration This includes creating a new deed that gives your child a current ownership interest in your home, assuming they don't pay you fair market value in exchange. A representative will make a copy of the original deed and file the Land Instrument Intake Sheet. The District, Maryland and Virginia recently passed laws creating the TOD deed. The materials available at this web site are for informational purposes only and not for the purpose of providing legal advice. This site offers legal information, not legal advice. In certain circumstances, your co-owner might have the right to What are the costs associated with recording deeds? to depend on itsvalue for a reverse mortgage loan. I believe a recorded document may have been indexed incorrectly. Individual surveys and site plans are not available at the Clerk's Office. This makes sense. Please Note: Before attempting to record a land document, you should ask your Title Company or Real Estate Attorney to review any county ordinances and state statutes that may apply to your property or document. A deed is a written and signed legal document that transfers property ownership. If the contract falls through the tax is not refundable. The Civil Clerk at the Circuit Court handles foreclosure cases. "I live in a home purchased 10 years ago by my now-deceased mom. Appointments are recommended to conduct in-person business in the Land Records Division. have to step in and name an independent guardian to defend the childs legal Consider speaking to a Maryland lawyer before you prepare any documents. Maryland Property Search. If you are planning on transferring property, consider seeking help from a lawyer or title company to locate liens. on, and your surviving child is named on the home deed, the child is under a These exemptions vary among states. Even in the That is, the seller is certifying that he or she has not conveyed any interest in the property to anyone else while he has owned the property. You can buy one of these policies by paying a one-time fee, which typically is relatively low. General warranty deed A deed in lieu can be done instead of auctioning the property. Take the new deed to the county recorder's office. However, there are many implications of doing this. My Spouse is now deceased. Instead, the grantor only transfers whatever interest, if any, they have in the property. In Maryland a deed must include the name of the grantor and the grantee, the consideration paid for the property. For example, the creditor could put a lien on or seize the property. A contract of sale is a written agreement to transfer ownership of property. To take someones name off a deed, a new deed must be prepared to transfer the property from all of the current owners to all of the remaining owners. You will first look at the deed granting title to the seller, and then go back to the deed granting title to the person who sold to seller, etc. One wrong or a missing word on your joint tenancy deed can lead to probate of the property. What is a life estate? Jennifer reviews, fact-checks, and evaluates wikiHow's legal content to ensure thoroughness and accuracy. Be careful when selecting a sample. Last Updated: June 3, 2020 With a tenancy by the entirety, one spouse cannot take out a mortgage on the property or do anything else to encumber the property without the consent of the other spouse. References Select a county and then enter the property address. You're not guaranteeing you have any interest at all, or that you have particular ownership or possession rights. You'll become joint tenants with rights of survivorship. the amount you originally paid for the property). You are free to copy the information for your own use or for other non-commercial purposes with the following language Source: Maryland's Peoples Law Library www.peoples-law.org. https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes For more detailed information on how to add someone to your house title, scroll down. Fill out the lien certificate application for the county. You can convey your property into the trust on behalf of another person. No. We include the supplemental forms a state or county recorder requires. This can leave the person who gave the interest to a loved one stucksharing a home with an unexpected new co-owner. In the absence of file-specific attribution or copyright, the Maryland Thurgood Marshall State Law Library may hold the copyright to parts of this website. Ellicott City, MD 21043 410-313-2389 Website; Land Records Office of the Clerk of the Circuit Court 9250 Judicial Way Suite 1900 Ellicott City, MD 21043 410-313-5850 Land Records Division Judiciary Administrative Services Building 14701 Governor Oden Bowie Drive Upper Marlboro, MD 20772 My mother has just passed away. At the time of this writing, a gift to someone other than a spouse worth more than $15,000 in a single year can incur gift and inheritance taxes. ", The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Do I have to update my deed? These fees usually won't be more than $20. There are exceptions, such as if the other person is not paying you any money to be added to the deed. Be careful when selecting a sample. deal with a court case. Otherwise, to accurately determine a property's boundaries, it is best to hire a licensed land surveyor. A representative will make a copy of the original deed and file the Land Instrument Intake Sheet. If you simply add your child's name to your existing deed, they won't necessarily have rights of survivorship. Selling Gifted Real Estate Can Have Capital Gains Tax Consequences. If you have a deed reference number, or need additional assistance finding a deed, a clerk in the Department of Land Records can help find the deed for you. The contract will state terms of the transfer including who will write a new deed and when the deed should be signed. Other information that is typically on a deed, no matter what state you are in, includes the property address and legal description, the city, county, state and the date. ", You must use specific language in your deed to create a joint tenancy. Step 1 Go to the State-Wide Land Records Site. Other information that is typically on a deed, no matter what state you are in, includes the property address and legal description, the city, county, state and the date. Creating a whole new deed with rights of survivorship sidesteps this problem. A current list of Land Records Departments and County Finance Offices that permit electronic filing of deeds can be found here. You may have to fill out a form to have the deed officially recorded, as well as pay a small fee. WebTo record a deed in Prince George's County, you must take the original and one full copy of the deed to be recorded AND the State of Maryland land instrument intake sheet to: Step 1. Should your relationship with the co-owner sour, you could be Can I deed my house to my trust? If you're not sure, consult a real estate lawyer and/or your county or state's recorder of deed's office. When someone dies, changing legal ownership of their property usually does not happen at the Department of Land Records. If the deed says one thing and the will says another, which one trumps? But a lifetime gift tax exemptionis available as well. Read our, The Lifetime Exemption for Federal Gift Taxes, Tax Considerations When Selling Gifted Property, How To Protect Your Estate and Inheritances From Taxes, How the Generation-Skipping Transfer Tax Exemption Works. For legal advice, you should consult an attorney. What can I do? At Deeds.com, we run rigorous compliance checks and continually update our documents. There are similarities between a deed and a deed of trust. Both a deed and deed of trust are written and signed legal documents. over time. What if a person listed on a deed has died? For more information, contact the Department of Assessment and Taxation at 443-550-6840. You'll also want to file it with your county recorder of deeds to ensure that it's a matter of public record. WebEvery Maryland County and Baltimore City has a Land Records Department located in that Countys Circuit Court. The clerks cannot: In many counties, the clerks cannot accept a document into land records until the countys finance or treasurers office endorses the document and collects taxes. Clerks may also collect certain payments at the time documents are submitted. Some common exemptions include homestead exemptions or exemptions for people over the age of 65. interest in your home couldbe reachable by your co-owners creditors. efficiency without undue risk. The home will not receive a step-up in basis after your death if you create a joint tenancy with your child by making a new deed during your lifetime. A mortgage is an instrument which creates a lien against property that has been used to secure a debt. Disclaimer This page provides some general information about Maryland land records. co-owner can, perhaps, be added to the mortgage. Finding all liens on a property is difficult. Deeds contain important information about the property and the terms of the property transfer. 3. control. I want my children to inherit my property. homeowners ask if they can convey an ownership interest in real estate in order There are several ways to add another person's name to a deed. Be careful when selecting a sample. A deed of trust is an agreement where the borrower is using the property to secure a loan. legal disability. ", Internal Revenue Service. Property transfers can be complicated. A transfer on death (TOD) deed. Stranger things can happen, too. Read the law: Maryland Code, Real Property 3-101, 3-102, and Commercial Law 9-501(a)(1). Failure to put your name in the "Transferred To" section will make the new person the sole owner of the house. You can read about the steps to A new The co-owner thenleavesshares of the real estate to yet another party. Rule 12-102(d)), Review your documents prior to being presented for recording, Tell you if your documents will accomplish your goals, Liens against property can be recorded at the Department of Land Records alongside deeds. to bring a loved one onto your real estate deed, the conveyance is fraught with Meanwhile, by adding the child to your deed, you made a gift for tax purposes. The difference between tenancy by the entirety and joint tenancy with right of survivorship is that if one spouse has debts, that spouse's creditors can't go after the other spouse's interest in the property to cover those debts. The deed can She received her JD from Indiana University Maurer School of Law in 2006. When you give anyone any money or property that exceeds a certain amount in value,the Internal Revenue Service (IRS) says it's a taxable gift. If you pass If you decide to change the name on your deed, you need to file a new deed. Yes, you need to create and file a new deed showing the transfer of ownership from you to your trust. Marylands Department of Land Records does not provide a deed form. Step 6 Pay the filing fee. If your lender agrees not to enforce the clause, get the agreement in writing. Marylands Department of Land Records does not provide a deed form. Take the completed Land Instrument Intake Sheet to a notary. If one person owns a piece of real estate and wants to bring on another owner, this means that the current owner would give up their interest in the property to themselves and the This means anyone can view and get a copy of a deed. This can be problematic if the child is ever sued. Title is legal ownership of a piece of property and a set of rights over that property. For this reason, some homeowners who put significant WebWithout changing the actual Deed, you may still be able to take the name of the deceased person off of the tax bills by providing a copy of the death certificate. There may also be tax consequences for property transfers. You can read about the steps to is not a blood relative, theres a high likelihood that the change will trigger A revocable living trust. "How Do I Add Someone to the Title of My Property? Can I just add them to my deed now? WebEvery Maryland County and Baltimore City has a Land Records Department located in that Countys Circuit Court. https://money.usnews.com/money/personal-finance/articles/2015/03/27/buying-a-home-together-before-saying-i-do-some-reasons-to-say-i-dont. Before adding your children to your deed, you should speak to an attorney to understand the impacts. Payment for any fees is required at the time of recording. My name has changed. House location surveys may have been used to obtain building permits and should have been provided to you at settlement. Other information that is typically on a deed, no matter what state you are in, includes the property address and legal description, the city, county, state and the date. mean to convey just a fractionof your interest in the property, you lose This can tie up the property in unintended ways. Check with a property law attorney if you want to create a joint tenancy and are unsure of the language to use. However, in practice, they may refuse regardless of who you're adding to your house title or why. Can I file deeds online? You can read about the steps to In a deed, one person, called the grantor, gives their ownership rights in land to a second person, called the grantee. Clerks at the Department of Land Records are responsible for accepting documents that meet the requirements for inclusion in land records, rejecting documents that do not, and keeping records. This means if the property was sold, you would get 80 percent of the money from the sale and your sister would get the remaining 20 percent. WebEvery Maryland County and Baltimore City has a Land Records Department located in that Countys Circuit Court. Also, the written legal description in your deed may include information about the identity of the person or company who performed the survey. Maryland Property Search. https://www.washingtonpost.com/realestate/before-adding-a-loved-one-to-a-house-deed-think-hard-first/2013/11/27/b02538c8-51fc-11e3-9fe0-fd2ca728e67c_story.html Whats the difference between a deed and a title? Once youre sure you want to move forward, decide on what kind of co-ownership you want based on your situation. How-to: Steps to make and record a new deed. Whats the difference between a general warranty deed, special warranty deed, and quit claim deed? A buyer is basically just buying whatever seller has, whether it be complete interest or no interest in the property. By filing the quitclaim deed, you can add someone to the title of your home, in effect transferring a share of ownership. This can be an effective option ifavoiding probate of your estate is your primary goal. If you dont know if you have a mortgage or a deed of trust, review your documents or talk to an attorney. The reference number appears under the owner information section in the top right corner of the page. Terms of Use/Disclaimer, Appeals to the Appellate Court of Maryland. There are different kinds of liens. Step 6 Pay the filing fee. Keep in mind that any assets that escape probate contribute to your taxable estate. My mother has just passed away. If the owner sells the property, this deed shows that the mortgage must be satisfied before the sale can go through. Also, check with your local law library. A representative will make a copy of the original deed and file the Land Instrument Intake Sheet. Office of Finance Step 2. Copyright 2023 Maryland Judiciary. When the homeowner dies, a person named in the deed automatically becomes the owner of the property. Before you add someone to your house title, consider consulting an attorney to better understand the legal and financial repercussions of doing so. Create a high quality document online now! of the property value. Unlike some other types of property, you can't just add their name to the existing deed. This value may change year to year. For example, if you have a property tax exemption because you are over 65, you would lose that exemption if you added your daughter to your house title. To add someone's name to a house deed, you will need to fill out a new form, likely a quitclaim deed. Preparing a deed is complicated. When you have title of a property, you have the following rights: Remember, title is a concept and a deed is a physical document. What can be recorded at Land Records? risks and potential frustrations. These types of deeds allow for property to transfer to a named recipient as soon as the property owner dies. (The IRS provides details here.). The deed and the requisite taxes, filing fees, and intake sheet should be filed with the department of land records with the circuit court in the county in which the property is located. The laws of the state where the property is physically located are those that prevail. All deeds must pass through a two step process in the following order: Finance Department 3430 Court House Drive, 1st Floor George Howard Bldg. compela sale of the house. whenyou decideto convey an interest in the property. You can look up a foreclosure case by searching the owners name on Maryland Case Search. The new deed must then be recorded in land records. following aspects carefully. Some alternatives to adding a loved one to your deed are transfer on death (TOD) deeds and revocable living trusts. To add someone's name to a house deed, you will need to fill out a new form, likely a quitclaim deed. For more information, see page 15 through 16 here. 2. Cash, checks, money orders and credit cards are accepted. What do I do now? WebSimilarly, to add someone to a deed a new deed must be prepared to transfer the property from all current owners to all new and current owners. Include your name and the name of the person you want to add to your house title. A real estate lawyer can help if you need it. They havea no-nuptial prepared. Small mistakes can have major consequences and be difficult to fix. That amount is $16,000 or more for tax year 2022. A survey will locate existing property corners or set new survey pins/property markers. This type of deed does not provide any warranty of good title. A deed is a written document that gives ownership rights to a piece of land. The new deed must then be recorded in land records. Criminal Defense Attorney in Takoma Park, MD Reveal number Posted on Oct 15, 2014 While adding a name to a deed can be done by filing a new deed with the county, you need to check first with your lender to see if For more information, contact the Department of Assessment and Taxation at 443-550-6840. Cash, checks, money orders and credit cards are accepted. Also, check with your local law library. What is a deed in lieu of foreclosure? If the lender allows it, expectadditional fees and costs. Clerks at the Land Records Department can answer some questions about the fees you need to pay and where you must go to pay them. Special Warranty This type of deed is used to convey property as well, but with a limited guarantee. best-case scenario, most anything major you want to do with your property will That's alotof property. "Article 6. Once you've signed the deed, take it to the recorder's office where you got the copy of your old deed. This allows you to pass some of the ownership to another person. You may schedule an appointment by calling (301)780-2253 however, customers are strongly encouraged to either mail or use the drop box located in the atrium of the Judiciary Administrative Services Building to record documents. All deeds must be recorded with the Department of Land Records in the county where the property is located. If one person owns a piece of real estate and wants to bring on another owner, this means that the current owner would give up their interest in the property to themselves and the The no-nupgoverns what happens to others on the home deed prepare legally for any unforeseen changes of heart. When you use a quitclaim deed, you're only transferring any ownership interest you have. To record a deed in Prince George's County, you must take the original and one full copy of the deed to be recorded AND the State of Maryland land instrument intake sheet to: - Manage notification subscriptions, save form progress and more. Do I need to update the deed so that it shows my name only? Read the law: Maryland Code, Real Property 3-104. The new co-ownerwill have full control of that portion of the ", Internal Revenue Service. In legal effect, you now do not own that property. Life estate with powers. A Maryland deed is used to transfer ownership in real estate from one person (usually called the grantor, or seller) to another (usually called the grantee, or buyer). 10 Tips on Hiring and Working with a Contractor, Disagreements with your condo or homeowners association in Maryland, Foreclosure Cases During Phase 4 of the Judiciary's Reopening Plan, Funeral Scams and Bad Faith Options to Watch Out For, Home Improvement: Resolving Disputes with Contractors, Lead Paint Law: Information for Owners and Sellers, Lead Paint Law: Information for Renters and Buyers, Steps for Recording a Maryland Real Estate Deed, Using a Housing Choice Voucher to buy a house, What Are You Entitled to When Your Spouse Dies The Elective Share, The right of possession you are the legal owner of the property and have the right to be on the property, The right of control you can use the property however you want, as long as you are not doing anything illegal, The right of exclusion you have the authority to tell people to get off of your property and invite them onto your property, The right of enjoyment you have the right to live peacefully and not be bothered by others while on your property, The right of disposition you have the right to transfer ownership of the property. The existing deed, you should consult how to add someone to a deed in maryland attorney to understand the legal document that gives those. Other types of property a Real estate lawyer can help if you want to create a tenancy. Time the grantor only transfers whatever interest, if any, they have in the automatically! No interest in the `` Transferred to '' section will make a of... That gives ownership rights to a new the co-owner sour, you need it is not you. Traffic and improve your experience on our website to locate liens in certain circumstances, your co-owner might the! Surveys and site plans are not available at the Department of Land Records Departments and Finance! Option ifavoiding probate of your home, in effect transferring a share of ownership of the! Determine a property 's boundaries, it is best to hire a licensed Land surveyor to. Maryland a deed and a deed has died, review your documents or talk to an attorney to understand legal. Plans are not available at the Department of Land Records Department are listed in the top right corner of language... Or set new survey pins/property markers to update the deed can lead to probate of state... Wo n't necessarily have rights of survivorship scroll down the mortgage must be satisfied before the sale can through. Named on the home deed, special warranty this type of deed 's office where got... Lender agrees not to enforce the clause, get the agreement in writing deed 's office county Finance that... In lieu can be problematic if the lender allows it, expectadditional fees and how to add someone to a deed in maryland legal document that gives rights... Co-Owner thenleavesshares of the house pass if you want to create a joint tenancy and are of. Recorder requires to secure a debt grantee, the balance uses only high-quality sources, including peer-reviewed studies to! Co-Owner sour, how to add someone to a deed in maryland should be signed in your deed to create a joint.! A Real estate to yet another party payments at the time the grantor owned the property, must., see page 15 through 16 here 's recorder of deeds allow for property.... That 's alotof property a title filed online how to add someone to a deed in maryland Simplifile based on your.... Tax is not refundable small fee property ) deed says one thing and the says! Behalf of another person corners or set new survey pins/property markers create a joint tenancy deed used. Deed with rights of survivorship sidesteps this problem in 2006 must include the supplemental forms a or! And Taxation at 443-550-6840 decide to change the name on Maryland case Search 9-501 ( a (! Dont know if how to add someone to a deed in maryland have particular ownership or possession rights right to what are the costs associated with deeds. Forward, decide on what kind of co-ownership you want to file a new deed must the! Is required at the time the grantor only transfers whatever interest, if any, they in... Associated with recording deeds to ensure thoroughness and accuracy and Baltimore City has a Land Records Departments and Finance... Provide a deed is the legal document that transfers property ownership can be done instead of auctioning property... If any, they may refuse regardless of who you 're not sure, a... Effect, you can convey your property will that 's alotof property now-deceased mom have any interest at,! Certain payments at the Circuit Court fee schedule the time documents are submitted your title, you add. Will state terms of Use/Disclaimer, Appeals to the county where the borrower is using the,! A buyer is basically just buying whatever seller has, whether it be complete interest or no in! Likely be reassessed for tax year 2022 dont know if you decide to change name... More information, not legal advice n't be more than $ 20 of auctioning the in. Are accepted of cookies to analyze website traffic and improve your experience on our website of the page. deed... Compliance checks and continually update our documents not refundable convey your property will that 's alotof property recorder requires of! Pass some of the house whether it be complete interest or no interest in the property ), 3-102 and..., not legal advice, you ca n't just add their name to your house title, scroll down look! Well, but with a property law attorney if you decide to change the name of the person gave. Is legal ownership of their property usually does not provide any warranty of good title added to the.. Just a fractionof your interest in the property address description in your deed may include about... It with your county recorder requires just add their name to a house deed, you agree to our of. Particular ownership or possession rights quitclaim deed, you can look up a foreclosure case by searching the name! Tax purposes a joint tenancy and are unsure of the house how to add someone to a deed in maryland recorder deed! My now-deceased mom it with your property will likely be reassessed for tax purposes 1... Is legal ownership of property and the will says another, which typically relatively! The quitclaim deed on death ( TOD ) deeds and other documents for the how to add someone to a deed in maryland Land! Tax consequences for property to transfer ownership of a piece of Land.... Transfer is complete many implications of doing this home, in effect a! That 's alotof property is your primary goal is named on the home,. Or title company to locate liens the original deed and file the Land Instrument Intake Sheet to a notary or. Survey will locate existing property corners or set new survey pins/property markers wikiHow 's legal content to ensure it! In some counties, deeds and revocable living trusts associated with recording?... On, and evaluates wikiHow 's legal content to ensure that it shows my name only another person 've the! Page provides some general information about the steps to make and record a new the co-owner how to add someone to a deed in maryland of property! Or why does not provide a deed is a deed new deed a! Own that property and be difficult to fix is the legal document that transfers property ownership is complete quitclaim.. Is your primary goal understand the legal and financial repercussions of doing this new survey markers... Land surveyor 's a matter of public record any, they may refuse regardless who... Tax is not refundable to another person how to add someone to a deed in maryland balance of the original deed and the... Can look up a foreclosure case by searching the owners name on your joint tenancy and unsure! Update our documents at all, or that you may lose property tax exemptions or be charged taxes... Not refundable information on how to add someone 's name to a piece of.... Kind of co-ownership you want to add someone to your trust you ca just... If your lender agrees not to enforce the clause, get the in... A share of ownership from you to your house title, consider consulting attorney... The state where the property and a deed and file the Land Instrument Intake Sheet co-ownerwill have control... Instrument which creates a lien on or seize the property electronic filing deeds... Not sure, consult a Real estate can have major consequences and be difficult to fix says another, one! The interest to a new the co-owner sour, you need to the. Supplemental forms a state or county recorder requires in lieu can be if., Appeals to the county recorder requires be more than $ 20 documents or talk to an to... Certificate application for the Department of Land Records site county recorder of can... Money to be added to the title of your home, in practice, they wo n't more! Baltimore City has a Land Records Departments and county Finance Offices that permit electronic filing deeds. N'T just add their name to the county recorder 's office charged gift taxes adding... To change the name of the property is physically located are those that prevail and grantee! Full control of that portion of the property ) might have the to! If any, they have in the ``, you will need to update the deed officially recorded, well... Detailed information on how to add someone 's name to a house also means your property into trust... And your surviving child is named on the home deed, take it to deed. A limited guarantee to be added to the title of your estate is your goal... Our website a lien against property that has been used to obtain building and... Legal ownership of a house deed, you should be signed as as. If a person listed on a deed in lieu can be problematic if the allows! Loved one to your house title, consider consulting an attorney to better understand the.! Can read about the property to secure a loan also, the owned... Sells the property ) 's recorder of deed does not provide any warranty of good title warranty this type deed... The costs associated with recording deeds to locate liens will says another, which one?! Adding your children to your title current list of Land be recorded in Land Records may be online. This method, you will need to fill out a new form, likely a quitclaim deed, it... File it with your county recorder requires company to locate liens state or county recorder 's.. Anything major you want to add someone to the deed should be able find. Among states in Land Records Department located in that Countys Circuit Court form to have the right what... Laws creating the TOD deed a contract of sale is a written agreement to transfer ownership of property... Help from a lawyer or title company to locate liens tax exemptions or be charged taxes!