Almost happened to my best friend’s father’s property in Montgomery County, MD [Mo Co] just outside DC.
Mo Co allows owners to pay property tax in full or on a 50/50 plan [half in June, half in December].
Anyway, my friend’s father died in a traffic accident and he was on the 50/50 plan - nobody knew about it. So, the second installment was not paid at the end of the year.
Fortunately, Mo Co requires tax lien purchasers to send certified mail notifying of the transfer and to give 90 days to pay the delinquent tax plus 25% penalty. This is before any other action to be taken.
This was done, the tax and penalty were then paid promptly - no problem.
But, this thing in DC is RIDICULOUS ...
It smells of kickbacks IMO. There are government employees getting paid under the table for facilitating this activity.