Office of Tax and Revenue: Annual Real Property Sale
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Annual Real Property Tax Sale 
 
The Office of Tax and Revenue (OTR), pursuant to DC Official Code § 47-1330, et. Seq., holds an annual public auction of delinquent commercial and residential real properties (including penalties and interest, if applicable) for the prior tax year(s).  Properties are sold for delinquent real property taxes, water and sewer charges, or other taxes, assessments or fees owed to a District of Columbia agency.
 
The 2012 Tax Sale will be held July 16-18, 2012 at 1101 4th Street, SW, Washington, DC 20024.
 
All real properties are listed in square, suffix and lot, or parcel and lot, number order. The list states the amount for which each real property may be sold at the Sale, and an additional $200.00 Tax Sale Fee shall be added at the time of the sale. The stated amount for which a real property may be offered for sale can be lower than what an owner would have to pay in order to prevent the real property from being sold. Owners must contact OTR to determine the amount that must be paid in order to avoid the sale of their real properties. Purchasers must be aware that additional liabilities, which are not reflected in the total amount for which the real properties are offered at the Sale, may be due and owing on real properties and such additional liabilities may include liens previously sold to a third party. A purchaser at the Sale acts at his or her own risk, and must exercise due diligence in selecting real properties upon which to bid.
 
At the Sale, the purchaser acquires a certificate of sale to the real property that may ripen into title if the owner (or other party with an interest) fails to redeem. The owner (or other party with an interest) has a statutory right to redeem the real property until his or her equity of redemption has been foreclosed by the purchaser’s lawsuit. If the owner (or other party with an interest) fails to redeem the real property, the Superior Court of the District of Columbia may order that a deed be issued to the purchaser after the purchaser pays all taxes, costs and expenses. A certificate of sale may become invalid if it is later determined that the delinquent taxes, including accrued interest and penalties, were satisfied before the end of the final day of the tax sale. In such an event the purchaser will only be entitled to a refund of his or her purchase price.
 
Purchasers shall have filed Form FR-500, Combined Business Tax Registration Application, prior to registering. This form may be filed online by visiting OTR’s Web site, www.taxpayerservicecenter.com, or in person at OTR located at 1101 4th Street, SW, West Building, 2nd Floor - Customer Service Center, Washington, DC 20024.
 
Registration for the Sale is mandatory. Registration shall continue until the final day of the Sale. Prior to bidding at the Sale, a purchaser of real property must have made a deposit of at least 20 percent of the total purchase price. ALL PAYMENTS MUST BE MADE TO THE DC TREASURER BY CASH, CERTIFIED CHECK, CASHIER’S CHECK, OR POSTAL MONEY ORDER.
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