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Real Property Tax Sale

2024 Annual Tax Sale

Notice is hereby given that all real properties described on the list below, for which real property taxes or vault rents (including penalties and interest, if applicable) were levied and in arrears on October 1, 2023, for which Business Improvement District (BID) taxes (including penalties and interest, if applicable) were levied and in arrears before September 1, 2023, or for which any other tax certified to the Office of Tax and Revenue (OTR) for collection hereunder remains unpaid, shall be sold at public auction to the highest bidder at the 2024 Real Property Tax Sale (Sale). The Sale shall be held pursuant to D.C. Official Code § 47-1330, et. seq.

The Sale shall begin on Wednesday, July 17, 2024, and continue, except Saturdays, Sundays and legal holidays, until all the real properties available for sale are sold. During each day, the Sale shall be conducted from 8:30 a.m. until 12 noon and from 1 p.m. until 4 p.m. or until all the real properties scheduled for sale for that day are sold. The Sale shall occur at OTR, located at 1101 4th Street, SW, Suites W244 and W250, Washington, DC 20024.

All real properties are listed below in square, suffix and lot, or parcel and lot, number order. The name of the owner of record and premise address of each real property are also stated. The list also states condominium unit and parking space numbers, if available. Certain real properties on the list do not have street numbers or premise addresses; therefore, none can be provided. A real property without a street number is generally stated on the list as having “0” as a street address number. Real properties are sold as described by their square, suffix and lot, or parcel and lot, numbers; such property descriptions may be viewed on a property map (e.g., DC Atlas Plus). Real properties may be removed from the list at the discretion of OTR.

The list states the amount for which each real property may be sold at the Sale; 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 in good faith.

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. The purchaser shall monitor their portfolio for the status of tax payments being made by accessing the purchaser’s log-in view on OTR’s website at MyTax.DC.gov.

A certificate of sale shall be canceled if, inter alia, it is later determined that the delinquent taxes, including accrued interest and penalties, were satisfied before the end of the last day of the Sale. The date of sale of any real property shall be deemed to be the last day of the Sale, regardless of the actual day of the Sale during which the real property was offered and sold. The certificates of sale shall indicate the date of sale as being the last day of the Sale.

Purchasers shall have filed Form FR-500, Combined Business Tax Registration Application, prior to registering. This form should be filed online by visiting OTR’s website, MyTax.DC.gov. A potential purchaser, including a natural person or business entity delinquent in the payment of in rem taxes (e.g. real property taxes) to the District, or one who has been convicted of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior, may not bid at the Sale or otherwise acquire an interest in real property sold at the Sale. A potential purchaser, including a natural person or business entity, must certify that such purchaser: 1) is not more than one year in arrears in any jurisdiction in the payment of in rem taxes not being contested in good faith; and, 2) has not been convicted in any jurisdiction of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior.

Registration for the Sale is mandatory and begins Monday, July 1, 2024, online via MyTax.DC.gov. Registration continues 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% of the total purchase price. ALL PAYMENTS MUST BE MADE TO THE D.C. TREASURER BY CASH, CERTIFIED CHECK, CASHIER’S CHECK, POSTAL MONEY ORDER, OR BANK WIRE.

OTR is conducting four public seminars to explain tax sale procedures. Potential purchasers are highly encouraged to attend a seminar and review the District of Columbia 2024 Real Property Tax Sale Informational Guide (FAQ) available on the OTR Tax Sale webpage. To enroll in a seminar, please register online via MyTax.DC.gov. The seminars will be held online via Webex platform, on Wednesday, June 26, 2024, and Thursday, June 27, 2024. The Webex invitation link will be sent to the email you have provided at the time of registration. On each day, the first seminar will take place from 9:30 a.m. until 12:00 p.m., and the second from 1:30 p.m. until 4:00 p.m. During each of the four seminars, OTR will generally explain the tax sale process and follow up with a question and answer period. The seminars are free and all are welcome. To enroll in a seminar, please register online via MyTax.DC.gov. Enrollment is mandatory for anyone planning to attend one of the seminars. Enrollment will be granted on a first-come/first-served basis and will continue until all available slots are taken.

A person with a communication impairment requiring an interpreter for the Sale shall notify OTR of the need for an interpreter no later than July 10, 2024, if they will be attending the Sale on July 17, 2024, and by July 11, 2024, if they will be attending the Sale on July 18, 2024. If an interpreter is required for the public seminars, OTR shall be notified no later than June 19, 2024 (if appearing at the seminar on June 26, 2024) and by June 20, 2024 (if appearing at the seminar on June 27, 2024). For additional tax sale related information please visit the OTR Tax Sale webpage. You are also welcome to contact OTR at (202) 727-4TAX (4829), via email at [email protected], or visit our Customer Service Center at 1101 4th Street, SW, Suite W270, Washington, DC 20024.

OTR Cashier's Office Location Change

Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.

Over-the-Counter Tax Sale

Pursuant to DC Code § 47-1353(a), an Over-the-Counter (OTC) Sale allows purchasers an opportunity to buy specific tax liens to properties that were presented but not sold to third-party purchasers at the annual real property tax sale. Such tax liens can now be purchased for the amount for which the real property was bid-off to the District, plus accrued interest.

Important information:

  • OTC tax liens may be purchased online Monday through Friday (excluding holidays), from 8:00 AM to 3:00 PM.

  • Payment in full of the bid-off lien amount is due on the same day of the OTC tax lien purchase. Payment may be made at OTR’s Cashier’s Office or via electronic wire.

  • OTR’s Cashier’s Office’s accepts cash, certified check, cashier’s check, and postal money order. Operating hours are, Monday through Friday (excluding holidays), from 8:30 AM to 4:30 PM.

  • Certificates of Sale will be mailed to the respective purchasers.

  • Block-out periods apply to purchase OTC tax liens around the scheduled annual, First-Come-First-Serve, and Discount tax sale events, at OTR’s discretion.

  • A tax lien purchaser acts at their own risk and must exercise due diligence in selecting real properties upon which to purchase in good faith.

To register, view, and purchase OTC tax liens, please click here for the resource document.  

Vacant and Blighted Real Property Classification Status

To verify current Vacant and/or Blighted Real Property classification status, please visit the DC Department Of Buildings (DOB) public Vacant Properties Map.

To dispute/appeal current Vacant and/or Blighted Real Property classification status, please send a message to [email protected] with the property address and SSL in the subject line. A representative from DOB will be assigned for further assistance.

Financial Resource - Homeowner Assistance Fund (HAF)

You may be eligible for the DC Homeowner Assistance Fund (HAF) program if you are behind on your mortgage or other housing expenses, including property taxes. HAF uses funding from the American Rescue Plan to provide grants to income-eligible District Homeowners who have been affected by COVID-19. To apply for HAF or find out additional information on eligibility criteria, please visit haf.dc.gov.

Office of the Real Property Tax Ombudsman

Homeowners and other interested parties may be eligible for assistance from the Real Property Tax Ombudsman. If you need assistance with a tax sale or related property tax matters, contact the Real Property Tax Ombudsman at (202) 727-1529 or via email to [email protected].

Technical and Legal Assistance Resource – Heirs Property Assistance Program

A DC government partnership between Legal Counsel for the Elderly and the DC Affordable Law Firm provides support to homeowners seeking clear title to their home following the passing of a family member. Heirs may be able to obtain both technical and need-based legal assistance for their probate matters through the program. To be eligible for the Heirs Property Assistance Program, you must be a district resident and have a legal claim to a District residence.

To qualify for the need-based legal assistance component of the program, you must:

  • Earn at or below 80% of the District's Median Family Income
  • Plan to-
    • Move into the property after probate, or
    • Sell the property and use the profits to benefit District residents. This may include selling to a DC resident or business, or another action you and the DC Department of Housing and Community Development agree to.

Please contact either the DC Affordable Law Firm at (202) 844-5430 or the Legal Counsel for the Elderly's hotline at (202) 434-2120 for more information about eligibility and resources, or visit the DHCD website for more information.

2024 Tax Sale Listing

2024 Tax Sale Notices

2023 Discount Tax Sale

2023 Tax Sale Listing

2023 Tax Sale Notices

2022 Tax Sale Listing

2022 Tax Sale Notices

2021 Tax Sale Listing

2021 Tax Sale Notices

2020 Tax Sale Notices

2019 Tax Sale Listing

2019 Tax Sale Notices

2018 Tax Sale Notices

2017 Tax Sale Notices

2017 Tax Sale Listing

2017 Discount Tax Sale

2016 Tax Sale Listing

2016 Tax Sale Notices

2015 Tax Sale Listing

2015 Tax Sale Notices

Buyers Books

Additional Resources

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