The governing law
The District of Columbia is a tax-lien jurisdiction with no counties. The Office of Tax and Revenue (OTR) holds one annual tax sale for the whole District and sells the tax lien on each delinquent parcel at a public auction to the highest bidder. Bidding opens at the delinquent taxes plus a 200 dollar tax sale fee and rises in fixed increments, so bidders compete on price, not on the interest rate. The buyer receives a certificate of sale, not title. The certificate earns simple interest of 1.5 percent per month on the amount paid, but nothing on the surplus bid above the opening amount. The owner may redeem until a foreclosure judgment is final. The holder may sue in D.C. Superior Court to foreclose the right of redemption 6 months after the sale, and the certificate is void if no suit is brought within one year of its date. The governing law is D.C. Code Title 47, Chapter 13A, sections 47-1330 through 47-1385.
D.C. Code Title 47, Chapter 13A (47-1330 to 47-1385)
Read the statuteRevised Real Property Tax Sales, governing every tax sale made after December 31, 2000
D.C. Code 47-811
Read the statuteReal property tax installments, penalty and interest on late payment
D.C. Code 47-1303.04
Read the statuteAssignment or bulk sale of District tax liens to third parties
D.C. Code 47-1330
Read the statuteDefinitions, including tax, tax sale date and surplus
D.C. Code 47-1331
Read the statuteTax lien attaches when due and is prior to all other liens
D.C. Code 47-1332
Read the statuteDuty to sell and the exemptions from sale
D.C. Code 47-1334
Read the statuteInterest rate of 1.5 percent per month, excluding surplus
D.C. Code 47-1341
Read the statuteNotices of delinquency before the sale
D.C. Code 47-1342
Read the statutePublic notice, website posting of the sale list, and costs
D.C. Code 47-1346
Read the statuteSale at public auction to the highest bidder and the 20 percent deposit
D.C. Code 47-1347
Read the statutePayment of the purchase price within 5 business days
D.C. Code 47-1348
Read the statuteCertificate of sale
D.C. Code 47-1349
Read the statuteAssignment of a certificate of sale
D.C. Code 47-1352
Read the statuteBid off to the District
D.C. Code 47-1353
Read the statuteSale or assignment of District-held liens, including below the redemption amount
D.C. Code 47-1353.01
Read the statutePost-sale notice and posting on the premises
D.C. Code 47-1355
Read the statuteVoid certificate of sale
D.C. Code 47-1360
Read the statuteRight of redemption
D.C. Code 47-1361
Read the statutePayments required to redeem
D.C. Code 47-1366
Read the statuteCancellation of a sale by the Mayor
D.C. Code 47-1370
Read the statuteComplaint to foreclose the right of redemption after 6 months
D.C. Code 47-1377
Read the statuteExpenses and attorneys' fees recoverable on redemption
D.C. Code 47-1382
Read the statutePurchaser's deed after judgment
D.C. Code 47-1382.01
Read the statuteTrustee sale and equity distribution for owner-occupied property
Want the mechanics in plain English instead of statute numbers? See how to buy in District of Columbia, the redemption period, and the full District of Columbia walkthrough.
Statute citations verified Sep 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.