- Does the District of Columbia sell tax liens or tax deeds?
- Tax liens. The Office of Tax and Revenue sells a certificate of sale on each delinquent parcel at one annual public auction for the whole District. The certificate does not give title or a right to enter the property. A holder who is not redeemed obtains title only by suing in D.C. Superior Court to foreclose the right of redemption and then taking a deed from the Mayor.
- What interest does a D.C. tax sale certificate earn?
- Simple interest of 1.5 percent per month or portion of a month, which is 18 percent a year. It runs from the first day of the month after the tax sale until the redemption payment, on the amount paid for the property excluding surplus. The rate is fixed by statute and is not bid down, and the portion of a winning bid above the taxes, penalties, interest and costs earns nothing.
- How does bidding work at the D.C. tax sale?
- It is an in-person oral outcry auction. Each parcel opens at the delinquent taxes, penalties and interest for which it is offered plus a 200 dollar tax sale fee, bids rise in set increments, and the parcel goes to the highest bidder. You must register through MyTax.DC.gov and have 20 percent of your total purchase budget on deposit before bidding, and the full bid is due within 5 business days after the last day of the sale.
- When is the D.C. tax sale held?
- Once a year for the whole District, at OTR headquarters at 1101 4th Street SW. The statute sets no month. The statutory post-sale notice form prints a July sale date, but the 2026 sale ran August 19 and 20, 2026, so check OTR's tax sale page each year. The legal date of sale for every parcel is the last day of the sale.
- Where is the D.C. tax sale list published?
- OTR must post the list of properties on its own website and advertise it in at least two District newspapers. For 2026 it posted the list on its Real Property Tax Lien Sale and Resources page, with an updated list as of August 18, 2026, and printed it in The Washington Times and The Washington Informer. Parcels can drop off the list up to the sale as owners pay.
- How long does a D.C. owner have to redeem?
- Until the foreclosure judgment is final. There is no fixed period, but the holder cannot file the foreclosure until 6 months after the tax sale, and must file within one year of the certificate date or the certificate becomes void and the money paid is forfeited to the District.
- Which properties are excluded from the D.C. tax sale?
- The District may not sell property with an approved forbearance authorization, improved Class 1A or 1B property where the tax offered is less than 2,500 dollars, or homestead-deduction property that already has an outstanding certificate of sale less than 3 years old. OTR must approve a forbearance for a homestead property owing 7,500 dollars or less. OTR's guide adds that true vacant land has a 200 dollar threshold.
- Can you buy D.C. tax liens over the counter?
- Yes. Liens that drew no private purchaser at the annual sale are bid off to the District, and OTR sells them over the counter through MyTax.DC.gov for the bid-off amount plus accrued interest, with payment due the same day. OTR also runs a separate Discount Tax Sale of District-held liens, where the last published sale, on December 3, 2025, opened every parcel at 300 dollars.
- What happens if an owner-occupied home is not redeemed?
- For Class 1A or 1B property with 5 or fewer units that the owner, or an heir or beneficiary, occupied as a principal residence when the complaint was filed, the court appoints a trustee to sell the property instead of deeding it to the purchaser. After costs, the District and the purchaser's allowed expenses, the purchaser receives the lesser of 10 percent of the remainder or 20,000 dollars, and the rest goes to the owner.
Ready to act on these rules? Follow how to buy District of Columbia tax liens for the registration, bidding, and post-sale sequence in order.
Verified Sep 27, 2026 against District of Columbia statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.