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otr

Office of Tax and Revenue
 

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Real Property Discount Tax Lien Sale will be December 5, 2023. Registration begins November 17, 2023, visit MyTax.DC.gov.
Real Property Over-the-Counter Tax Lien Sale is available. Learn more about the process and participation.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Real Property Maintenance Services

Examples

Taxable Services
  • Extermination and Pest Control
  • Janitorial Cleaning
  • Building Cleaning
  • Window Cleaning
  • Wall and House Washing
  • Floor Cleaning and/or Waxing
  • Cleaning Before and After Moving or Construction
  • Gutters and Siding Cleaning and Drains
  • Fire Damage Clean-Up
  • Furnace and A/C Cleaning and Lubricating
  • Exterior Building Maintenance
  • Sandblasting
  • Chemical Cleaning
  • Graffiti Removal
  • Removing Algae, Moss, Mildew
  • Trash Removal Services; Recycle Service Only if Charges for Recycle
  • Services are Separately Stated            
  • Swimming Pool Maintenance (in-Ground or in-Building)
Winterizations
  • Pool Cleaning
  • Spring Start-Ups
  • Chemical Treatments
  • Pump and Filter Cleaning
  • Vacuum Cleaning
  • Filter Replacement
  • Summarizations
  • Parking Lots, Garages and Recreational Areas Maintenance
Cleaning
  • Pressure Washing
  • Mowing
  • Snow Removal
  • Scrubbing
  • Non-Taxable Services
Major Repair Services
  • Carpet Cleaning
  • Exterior Building Maintenance
  • Waterproofing
  • Caulking
  • Masonry Repair
  • Building Inspection Services
  • Repairing Pump
  • Re-Tiling
  • Swimming Pool Plaster, Re-Plaster, Grinding and Stripping Old Preservative
  • Parking Lots, Garages, and Recreational Areas Maintenance
Striping
  • Pavement Patching
  • Asphalt Repair
  • Sealing
  • Seal-Coating