The "Fiscal Year 2011 Budget Support Act of 2010" created a Class 3 property tax rate for vacant commercial and residential properties and a Class 4 tax rate for blighted properties in the District of Columbia. Class 3, vacant property, is taxed at $5.00 per $100 of assessed value and Class 4, blighted property, is taxed at $10.00 per $100 of assessed value.
The classification of Class 3 and Class 4 properties is the sole responsibility of the Department of Buildings (DOB). Questions regarding a property's classification should be directed to DOB by calling (202) 671-3500, by using the tools or live chat feature available on the DOB website, or by emailing [email protected].