Washington D.C.
Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax lien
Statute text
an Over-the-Counter (OTC) Sale allows purchasers an opportunity to buy specific tax liens to properties that were presented but not sold to third-party purchasers at the annual real property tax sale.
- Interest / penalty
- Rate set by law: 1.5% per month or part of a month, simple interest, on the amount paid (excluding surplus)Buyer gets a certificate of sale; a deed requires a court judgment foreclosing redemption
Statute text
The purchaser shall receive simple interest of 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus
Statute text
a final judgment foreclosing the right of redemption shall direct the Mayor to execute and deliver a deed to the purchaser in fee simple
- Redemption
- Until foreclosure of the right of redemption is final
Statute text
may redeem the real property at any time until the foreclosure of the right of redemption is final.
- Bid method
- 20% of the purchase price on deposit before bidding
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
- Statute
- D.C. Code § 47-1330 et seq.
Statute text
the Mayor shall sell all real property on which the tax is in arrears.
- Auction platform
- One agency named by the Mayor (Office of Tax and Revenue)
Statute text
The Mayor shall designate a single agency to conduct tax sales.
- Auction timing
- Annual tax sale, plus First-Come-First-Serve and Discount sale events
Statute text
Block-out periods apply to purchase OTC tax liens around the scheduled annual, First-Come-First-Serve, and Discount tax sale events, at OTR's discretion.
Counties 1
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
DC holds an annual real property tax sale and sells unsold liens over the counter. Bidders must have 20% of the purchase price on deposit before bidding. Statute: D.C. Code § 47-1330 et seq.
Statute text
an Over-the-Counter (OTC) Sale allows purchasers an opportunity to buy specific tax liens to properties that were presented but not sold to third-party purchasers at the annual real property tax sale.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Statute text
the Mayor shall sell all real property on which the tax is in arrears.
Washington, D.C. sells tax liens and issues certificates of sale to buyers. The owner can redeem until a court's foreclosure of the right of redemption is final. D.C. Code § 47-1360.
Statute text
Certificates of Sale will be mailed to the respective purchasers.
Statute text
may redeem the real property at any time until the foreclosure of the right of redemption is final.
To redeem, the owner repays the amount the buyer paid, excluding surplus, with interest. D.C. Code § 47-1361.
Statute text
the amount paid by the purchaser for the real property exclusive of surplus, with interest thereon
DC realiza una venta fiscal anual de bienes inmuebles y vende en mostrador (OTC) los gravámenes no vendidos. Los postores deben tener en depósito el 20% del precio de compra antes de pujar. Estatuto: D.C. Code § 47-1330 y siguientes.
Statute text
an Over-the-Counter (OTC) Sale allows purchasers an opportunity to buy specific tax liens to properties that were presented but not sold to third-party purchasers at the annual real property tax sale.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Statute text
the Mayor shall sell all real property on which the tax is in arrears.
Washington, D.C. vende gravámenes fiscales y entrega certificados de venta a los compradores.
Statute text
Certificates of Sale will be mailed to the respective purchasers.
Para redimir, el propietario devuelve lo que pagó el comprador, sin el excedente, con intereses.
Statute text
the amount paid by the purchaser for the real property exclusive of surplus, with interest thereon
Key points
- Buyers receive a certificate of sale, not a deed. A deed requires a court judgment foreclosing the right of redemption.
Statute text
Certificates of Sale will be mailed to the respective purchasers.
Statute text
a final judgment foreclosing the right of redemption shall direct the Mayor to execute and deliver a deed to the purchaser in fee simple
- Foreclosure can be filed after a 6-month waiting period from the tax sale
Statute text
At any time after the expiration of a 6-month waiting period following the date of the tax sale, a purchaser may file a complaint to foreclose the right of redemption
- On redemption the buyer is repaid the amount paid excluding surplus, with interest
Statute text
the amount paid by the purchaser for the real property exclusive of surplus, with interest thereon
- For owner-occupied homes, after foreclosure a court-appointed trustee sells the property
Statute text
Upon issuing a final judgment foreclosing the right of redemption, the Superior Court of the District of Columbia shall appoint a trustee and shall order that the trustee sell the property
- 20% of the purchase price must be on deposit before bidding
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
For beginners
Harder for beginners: A deposit of 20% of the purchase price is required before bidding.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Más difícil para principiantes: Se requiere un depósito del 20% del precio de compra antes de pujar.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Risks
- Bidders need 20% of the purchase price on deposit
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
- Some property is not sold, such as improved Class 1A or 1B property owing less than $2,500
Statute text
For improved Class 1A or 1B Property, the tax amount to be sold is less than $2,500
- The owner can redeem until foreclosure is final
Statute text
may redeem the real property at any time until the foreclosure of the right of redemption is final.
- Los postores necesitan el 20% del precio de compra en depósito
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
- Algunas propiedades no se venden, como propiedad mejorada Clase 1A o 1B que debe menos de $2,500
Statute text
For improved Class 1A or 1B Property, the tax amount to be sold is less than $2,500
- El propietario puede redimir hasta que la ejecución sea definitiva
Statute text
may redeem the real property at any time until the foreclosure of the right of redemption is final.
Extra due diligence
- Buyers act at their own risk and must do their own due diligence
Statute text
A tax lien purchaser acts at their own risk and must exercise due diligence in selecting real properties upon which to purchase in good faith.
- Foreclosure cannot be filed until 6 months after the tax sale
Statute text
At any time after the expiration of a 6-month waiting period following the date of the tax sale, a purchaser may file a complaint to foreclose the right of redemption
- Los compradores actúan bajo su propio riesgo y deben hacer su propia diligencia debida
Statute text
A tax lien purchaser acts at their own risk and must exercise due diligence in selecting real properties upon which to purchase in good faith.
- La ejecución no puede presentarse hasta 6 meses después de la venta fiscal
Statute text
At any time after the expiration of a 6-month waiting period following the date of the tax sale, a purchaser may file a complaint to foreclose the right of redemption
How to sign up for the auction
Platform: Office of Tax and Revenue; OTC liens can be bought online
Statute text
OTC tax liens may be purchased online Monday through Friday (excluding holidays), from 8 am to 3 pm.
- Register for the annual tax sale with the Office of Tax and Revenue
Statute text
Block-out periods apply to purchase OTC tax liens around the scheduled annual, First-Come-First-Serve, and Discount tax sale events, at OTR's discretion.
- Have 20% of the purchase price on deposit before bidding
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
- Bid on the date and at the place stated in the public notice
Statute text
The sale shall be held by the Mayor on the date and at the place stated in the public notice.
Deposit: 20% of the purchase price, on deposit before bidding.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Platform: Oficina de Impuestos e Ingresos (OTR); los gravámenes OTC se compran en línea
Statute text
OTC tax liens may be purchased online Monday through Friday (excluding holidays), from 8 am to 3 pm.
- Regístrese para la venta fiscal anual con la Oficina de Impuestos e Ingresos
Statute text
Block-out periods apply to purchase OTC tax liens around the scheduled annual, First-Come-First-Serve, and Discount tax sale events, at OTR's discretion.
- Tenga en depósito el 20% del precio de compra antes de pujar
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
- Puje en la fecha y el lugar indicados en el aviso público
Statute text
The sale shall be held by the Mayor on the date and at the place stated in the public notice.
Depósito: 20% del precio de compra, en depósito antes de pujar.
Statute text
Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price.
Over the counter (OTC)
Available
Statute text
an Over-the-Counter (OTC) Sale allows purchasers an opportunity to buy specific tax liens to properties that were presented but not sold to third-party purchasers at the annual real property tax sale.
Liens not sold at the annual sale can be bought over the counter for the bid-off amount plus accrued interest.
Statute text
Such tax liens can now be purchased for the amount for which the real property was bid-off to the District, plus accrued interest.
Los gravámenes no vendidos en la venta anual pueden comprarse en mostrador por el monto adjudicado al Distrito más intereses acumulados.
Statute text
Such tax liens can now be purchased for the amount for which the real property was bid-off to the District, plus accrued interest.
Platforms
- Office of Tax and Revenue (online OTC purchases)
Statute text
OTC tax liens may be purchased online Monday through Friday (excluding holidays), from 8 am to 3 pm.
Surplus proceeds
After foreclosure on qualifying owner-occupied homes, the court appoints a trustee to sell the property.
Statute text
Upon issuing a final judgment foreclosing the right of redemption, the Superior Court of the District of Columbia shall appoint a trustee and shall order that the trustee sell the property
La lista de condados y las fuentes están en inglés.
Sources
- D.C. Code § 47-1353(a) (OTR page) — checked 2026-10-27
- D.C. Code § 47-1334(b) — checked 2026-11-01
- D.C. Code § 47-1382 — checked 2026-10-27
- D.C. Code § 47-1360 — checked 2026-10-27
- D.C. Code § 47-1346 — checked 2026-10-27
- D.C. Code § 47-1332 — checked 2026-10-27
- otr.cfo.dc.gov/page/real-property-tax-sale — checked 2026-10-27
- D.C. Code § 47-1361 — checked 2026-10-27
- D.C. Code § 47-1370 — checked 2026-10-27
- D.C. Code § 47-1382.01 — checked 2026-10-27
Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.