City of Baltimore
Baltimore City Code

§ 6-3. Scope of subtitle.

The following transfers of title are exempt from the requirements of this subtitle:

(1) transfer of title to a spouse, child or children, parents, siblings, or in-laws of the landlord;

(2) transfer of title by will or through inheritance under the State Estates and Trusts Article;

(3) a gift to any religious, charitable, or benevolent, tax-exempt donee;

(4) transfer of title in a mortgage or deed of trust;

(5) transfer of title to a government agency;

(6) transfer of, or for the sole purpose of creating, a reversionary (ground rent) interest, if the leasehold is retained by, or was not owned by, the transferor;

(7) transfer of title in lieu of foreclosure of a mortgage or deed of trust;

(8) any sale at public auction of a property individually, if the landlord has offered the property to the persons required under this subtitle, and those persons have failed to exercise the opportunity to purchase before the auction sale;

(9) any transfer by a personal representative from a decedent's estate made in the course of the administration of the estate; [and]

(10) a transfer of title by a bona fide gift to a relative of the transferor or relative of the transferor's spouse, subject to the following:

(i) "relatives" means only those relatives set forth in § 267(c)(4) of the Internal Revenue Code and all lineal descendants and spouses of those relatives to the extent not already included in that section;

(ii) "ancestors" as defined in § 267(c)(4) are limited to the levels of parents and grandparents; and

(iii) "lineal descendants" include all biological children and stepchildren, and full effect shall be given to legal adoption[.] ; and

(11) A tranfer of title by the housing authority of Baltimore City.