This tax is expressed as a dollar amount per $100 of assessed value. The rates are established by the Council of the District of Columbia and may change from year to year.
WHAT IS BLIGHTED PROPERTY? DC Official Code 42-3131.05(1) Definition of blighted property.
WHAT IS A VACANT BUILDING? DC Official Code 42-3131.05(5) Definition of vacant building. The District allows for exceptions that may allow a vacant property to receive the lower Class 1 or Class 2 tax rate, provided that certain conditions are met. For information regarding exceptions related to vacant property, vacant property owners may contact the Department of Consumer and Regulatory Affairs (DCRA) at (202) 442-4332 or 311, or via email. DCRA encourages vacant property owners to also view the following link: Frequently Asked Questions - Vacant and Blighted Property.
VACANT AND BLIGHTED PROPERTY IDENTIFICATION: DCRA and the Office of Tax and Revenue (OTR) share responsibility for the identification and processing of vacant properties.
DCRA - Vacant and Blighted Property Enforcement (VBE): The VBE unit is responsible for investigating and classifying vacant and blighted property. It also maintains a list of all vacant and blighted buildings within the District of Columbia and certifies the list to OTR.
OTR - Taxation of Vacant and Blighted Property: OTR changes the classification for the properties on the tax roll to the correct status for the appropriate real property tax year.
UPDATE: The District's general sales and tax rate will be 5.75%, a decrease from 6%, as of Oct. 1, 2013. See OTR TAX NOTICE 2013-05.