State laws / District of Columbia
District of Columbia tax sales: liens, deeds, rates & redemption
Quick answerDistrict of Columbia sells tax lien certificates for unpaid property taxes. Lien buyers can earn 18% per year (1.5% per month or part thereof) on the amount in the certificate of sale, exclusive of surplus (D.C. Code §§ 47-1306, 47-1361). Redemption: Owner may redeem at any time until the foreclosure judgment is final; the purchaser may file to foreclose the right of redemption after 6 months from the sale and must do so within 1 year or the certificate is void (§§ 47-1360, 47-1370) — commonly described as a 6-month redemption period Sales: Annual real property tax sale, typically in July (the 2026 sale was postponed from July 15 to Aug. 19, 2026) Governing law: D.C. Code §§ 47-1330–47-1385 (real property tax sales), esp. §§ 47-1360, 47-1361, 47-1370; older provisions at §§ 47-1304, 47-1306.
Where to bid: mostly in-person — Office of Tax and Revenue sale at 1101 4th St. SW, Washington, DC, with registration through MyTax.DC.govMyTax.DC.gov (over-the-counter sale of bid-off liens after the annual sale)
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | 18% per year (1.5% per month or part thereof) on the amount in the certificate of sale, exclusive of surplus (D.C. Code §§ 47-1306, 47-1361) |
| Redemption period | Owner may redeem at any time until the foreclosure judgment is final; the purchaser may file to foreclose the right of redemption after 6 months from the sale and must do so within 1 year or the certificate is void (§§ 47-1360, 47-1370) — commonly described as a 6-month redemption period |
| When sales happen | Annual real property tax sale, typically in July (the 2026 sale was postponed from July 15 to Aug. 19, 2026) |
| Governing law | D.C. Code §§ 47-1330–47-1385 (real property tax sales), esp. §§ 47-1360, 47-1361, 47-1370; older provisions at §§ 47-1304, 47-1306 |
| Investor notes | Correction to a common description: DC is a tax lien jurisdiction, not a redeemable deed jurisdiction — the buyer receives a certificate of sale, not a deed, bidding is premium bid-up, and interest is earned only on the certificate amount exclusive of any surplus/premium paid. A deed issues only after Superior Court foreclosure of the right of redemption. |
Sources
- https://law.justia.com/codes/district-of-columbia/title-47/chapter-13/section-47-1306/
- http://code.dccouncil.gov/us/dc/council/code/sections/47-1304
- https://www.taxsaleatlas.com/district-of-columbia/
- https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024%20Tax%20Sale%20FAQs.pdf
- https://www.legalaiddc.org/legal-info/property-tax-sale-faqs
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.