Property tax foreclosure in Washington, D.C.

The property tax process in Washington, D.C., step by step

1. Notice of delinquency

   Mailed by May 1; pay by May 31

   If your taxes are behind, OTR mails a notice of delinquency by May 1 showing the amount you must pay by May 31 to stay out of the tax sale. A final notice comes at least 2 weeks before the sale. Paying the amount in the notice keeps your home out of that year's sale.

   D.C. Code § 47-1341

2. Who is protected from the sale

   Apply at least 30 days before the sale

   The District may not sell an improved Class 1A or 1B home for a tax amount under $2,500. If you get the homestead deduction and the amount is $7,500 or less, OTR must approve a hardship forbearance if you apply up to 30 days before the sale. You still owe the taxes after a forbearance.

   D.C. Code § 47-1332

3. The tax lien sale

   Usually summer (the 2026 sale began August 19, 2026)

   OTR auctions the tax debt to the highest bidder, who gets a certificate of sale. Within 30 days after the sale, OTR mails you a notice that your property was sold at tax sale and how to redeem it.

   D.C. Code §§ 47-1346, 47-1353.01

4. Redeem by paying OTR

   Any time until a court judgment ending your right to redeem becomes final

   To redeem, you pay OTR the amount sold plus simple interest of 1.5% per month, all other taxes owed, and the buyer's allowed costs. If the buyer has already sued, you also pay the buyer's allowed legal expenses directly. Ask OTR for a certificate of redemption after you pay.

   D.C. Code §§ 47-1334, 47-1360, 47-1361

5. Buyer's lawsuit to foreclose your right to redeem

   No earlier than 6 months after the sale

   After 6 months the buyer can file a case in D.C. Superior Court to end your right to redeem. You will be served with the case. Answer it and contact the Real Property Tax Ombudsman or a legal aid office right away, because you can still redeem until the judgment is final.

   D.C. Code § 47-1370

6. Deed and possession

   After a final judgment

   For most properties, the final judgment tells the Mayor to give the buyer a deed once the buyer pays all amounts owed. A person who gets a tax deed can get a writ of possession to remove occupants, subject to the rights of residential tenants.

   D.C. Code §§ 47-1382, 47-1383

7. Your equity if you live in the home

   After the court's final judgment

   If the home is Class 1A or 1B with 5 or fewer units and you lived there as your main home when the case was filed, the court appoints a trustee to sell it. After sale costs, taxes and the buyer's costs, the buyer gets 10% of what is left or $20,000, whichever is less, and the rest goes to you. For other properties the law gives no surplus to the owner; see a lawyer quickly.

   D.C. Code § 47-1382.01

Common questions in Washington, D.C.