Real Property Tax Rates and Billing FAQs
What are the principal classes of real property?
There are four classes of real property in the District of Columbia. Class 1 is residential real property including multifamily. Class 2 is commercial and industrial real property including hotels and motels. Class 3 is vacant real property. Class 4 is vacant blighted property.
Is the tax rate the same for all classes of property?
No. Residential property, known as Class 1 property, is taxed at a rate that is lower than that of other classes. For more information, visit Real Property Tax Rates.
When are property tax bills mailed?
Bills are mailed twice a year. The first-half of your bill is mailed in February, and the tax payment is due by March 31. The second-half of your bill is mailed in August, and the tax payment is due September 15.
What should I do if my assessment is correct, but the wrong amount appears on my bill?
Contact the Office of Tax and Revenue at (202) 727-4TAX and ask to speak with someone in the real property billing section.
What happens if I am late making a payment?
Penalty and interest charges will be added to the amount owed. The penalty for late payment of real property tax is 10 percent of the tax, and the interest for late payment is 1.5 percent per month.
What happens if I do not pay my real property taxes?
Your property can be sold at Tax Sale to satisfy your tax liability. You then have the right to redeem your property up to the date the court issues a court order foreclosing your right of redemption and granting the Tax Sale buyer the right to the deed.
To redeem your property, you must pay all taxes, assessments, fees, and costs due and owing to the District of Columbia and legal costs due to the Tax Sale purchaser. Legal fees due and owing to the Tax Sale purchaser should only be paid after the taxes, assessments, fees, and other costs to the District of Columbia have been paid.