USA Foreclosure Wiki

District of Columbia, DC

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District of Columbia — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → district-of-columbia. This page covers how the District of Columbia actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

The District of Columbia is both the sole jurisdiction and its own “county-equivalent” (FIPS 11001). There are no subordinate counties. All tax-sale operations flow through the Office of Tax and Revenue (OTR), land records through the D.C. Recorder of Deeds, and judicial foreclosure through the Superior Court of the District of Columbia. The governing statute is D.C. Code Title 47, Chapter 13A (§§ 47-1330 – 47-1385).

C0. Identity

  • Name / recording unit type: District of Columbia — classified as an independent_city equivalent for FIPS purposes; the District is the sole recording unit with no subordinate counties.
  • County seat / district seat: Washington, D.C. (the entire District).
  • Population (2020 census): 712,185.
  • FIPS: 11001.
  • Parent legal framework: district-of-columbia

C1. Local Tax Sale

  • Conducts own sale? Yes — the Mayor, acting through the Office of Tax and Revenue (OTR), conducts the annual public tax lien sale and operates the Over-the-Counter (OTC) program. No subordinate-county layer exists. — https://otr.cfo.dc.gov/page/real-property-tax-sale

  • Sale platform / vendor: OTR-administered. Annual auction details (location, date, time) are published on the OTR tax-sale page closer to the event. OTC purchases use an online OTR portal available Monday–Friday, 8 AM–3 PM (excluding holidays); payment via OTR Cashier’s Office or electronic wire transfer, full amount due same day. No independent third-party auction vendor (e.g., RealAuction, GovEase, Bid4Assets) has been confirmed from an OTR primary source. (needs_verification — specific auction platform vendor for annual sale.) — https://otr.cfo.dc.gov/page/real-property-tax-lien-sale-and-resources

  • Sale calendar: Annual tax lien sale, historically held in July (sometimes spring); the 2026 date is listed on the OTR page as “to be announced.” A Discount Tax Lien Sale (separate event for certain distressed or owner-occupied properties) is also held annually; 2026 details pending. OTC purchases run year-round on business days, with block-out periods around scheduled sale events at OTR’s discretion. Historical delinquent-list records (2020–2025) are available on the OTR page. — https://otr.cfo.dc.gov/page/real-property-tax-sale (retrieved 2026-06-02)

  • Rate within statutory range: 18%/yr (1.5%/month) on the non-surplus purchase price — the only rate authorized by D.C. Code § 47-1334; no county-level sub-statutory variation possible.

  • Registration & deposit:

  • Bidder requirements: Purchasers “must exercise due diligence in selecting real properties upon which to purchase in good faith” and act “at their own risk” (OTR guidance). No separate DC-specific bidder licensing requirement confirmed for general purchasers. (needs_verification — confirm whether any new bidder vetting or entity registration rules have been added post-2024.) — https://otr.cfo.dc.gov/page/real-property-tax-sale (retrieved 2026-06-02)

  • Delinquent list location: Tax-sale listing published on the OTR tax-sale page as downloadable PDF(s) (multiple parts; updated periodically). Prior-year listings (2020–2025) archived on the same page. The 2026 listing is pending. — https://otr.cfo.dc.gov/page/real-property-tax-lien-sale-and-resources (retrieved 2026-06-02)

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem locally: Redemption payments are made to OTR (the Collector / Mayor). The Customer Service Center is the walk-in point at 1101 4th Street, SW, Suite 270 West, Washington, DC 20024. OTR also handles electronic/wire payments. Post-sale, the owner requests a Certificate of Redemption from OTR after paying all required amounts; OTR must issue it within 60 days of request (D.C. Code § 47-1361). — https://otr.cfo.dc.gov/publication/real-property-owners-guide-tax-sale-redemption-process

  • Local fees: No additional local-layer fee above the statutory formula: purchase price (ex-surplus) + 1.5%/month interest + post-sale taxes/penalties/assessments

  • Redemption contact:

  • Deviations from state default: None — DC is a single-jurisdiction district; there is no county-level deviation possible. The statutory framework IS the local procedure. Specific form numbers for the redemption payoff request are listed on the OTR Owner’s Guide (PDF) but were not confirmed from the webpage landing page alone. (needs_verification — confirm specific OTR form name/number for redemption payoff request from the OTR guide PDF.)

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Claim filing venue:

    • Owner-occupied Class 1A/1B residential (≤ 5 units) equity surplus: Handled inside the Superior Court foreclosure action — the court appoints a trustee who conducts a resale and distributes surplus to the former owner under D.C. Code § 47-1382.01. There is no separate OTR surplus-claim form for this class; the former owner must participate in the court proceeding.

      • Superior Court of the District of Columbia — Civil Division
      • Address: 500 Indiana Avenue NW, Washington, DC 20001 (Moultrie Courthouse)
      • Phone: (202) 879-1010
      • URL: https://www.dccourts.gov/superior-court

    • Auction overbid surplus (bid above taxes): Overpayment refunds and disputed surplus are administered by OTR / the Mayor under D.C. Code § 47-1382; disputed amounts are held by the Mayor until a court determines distribution. — https://code.dccouncil.gov/us/dc/council/code/sections/47-1382

  • Claim form: No specific OTR surplus-claim form identified from a primary source for the § 47-1382.01 equity-return path (handled in-court). For auction overbid refunds under § 47-1382, contact OTR directly. (needs_verification — specific OTR form or Superior Court filing requirement for surplus claims.)

  • Local deadline notes: No Chapter 13A-specific surplus-claim deadline identified from a primary source. The right to surplus under § 47-1382.01 is triggered by and runs inside the Superior Court foreclosure case; the former owner must respond within that proceeding. For unclaimed auction overpayments, the interaction with DC’s general unclaimed-property regime is unconfirmed. (needs_verification — escheat/unclaimed-property deadline for surplus balances.)

  • Unclaimed-funds list published? Not confirmed from a primary source. The D.C. unclaimed-property program (administered by the Office of Finance and Treasury) may cover unclaimed tax-sale surplus; however no DC tax-sale-specific published list was located. (needs_verification.)

  • Contact for surplus claims:

    • For § 47-1382.01 equity (residential owner-occupied): Superior Court Civil Division (202) 879-1010 — 500 Indiana Ave NW, Washington DC 20001
    • For § 47-1382 auction overbid refunds: OTR — (202) 727-4829 — [email protected]

▸ For Investors / Operators — DC sells tax lien certificates annually (historically July) through the OTR-administered auction; a 20% deposit is required before bidding (D.C. Code § 47-1346). Bidders may also purchase OTC liens year-round (Monday–Friday, 8 AM–3 PM) with full payment due same day. The statutory redemption rate is 18%/year (1.5%/month) under D.C. Code § 47-1334. Tax lien foreclosure is judicial (Superior Court), not a sheriff’s sale; reimbursable purchaser expenses are capped by § 47-1377 (title search ≤ $300; posting$50; attorney fees ≤ $1,500). For qualifying owner-occupied residences, a § 47-1382.01 trustee resale occurs before title can pass, distributing surplus inside the court proceeding.

▸ For Former Owners — For owner-occupied residential properties (≤ 5 units, Class 1A/1B), surplus is distributed through the Superior Court of the District of Columbia (Civil Division; 500 Indiana Avenue NW; (202) 879-1010) — the former owner must participate in the court proceeding under § 47-1382.01. For auction overbid refunds under § 47-1382, contact OTR directly ((202) 727-4829; [email protected]). A Tax Lien Sale Forbearance application may be filed via MyTax.DC.gov before the annual sale to remove a property from the sale list; redemption payments are made at the OTR Customer Service Center (1101 4th Street SW, Suite 270 West; (202) 727-4829).

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Office of Tax and Revenue (Tax Collector / Mayor’s designee)OTR Customer Service Center1101 4th Street, SW, Suite 270 West, Washington, DC 20024(202) 727-4829https://otr.cfo.dc.gov
Recorder of DeedsD.C. Recorder of Deeds (located at OTR building, 5th Floor)1101 4th Street, SW, Suite 500 West, Washington, DC 20024(202) 727-5374https://recorder.dc.gov
Superior Court — Civil DivisionClerk of the Court: Zabrina W. Dempson, Esq.500 Indiana Avenue NW (Moultrie Courthouse), Washington, DC 20001(202) 879-1010https://www.dccourts.gov/superior-court
Sheriff (if applicable)U.S. Marshals Service / D.C. Sheriff’s OfficeNot applicable for tax lien or deed-of-trust foreclosureN/AN/A

Note: The D.C. Recorder of Deeds is co-located with OTR at 1101 4th Street SW; the 5th-floor location and phone (202) 727-5374 are sourced from OTR’s published contact page (retrieved 2026-06-02). The online deed-search portal URL for the Recorder of Deeds was not confirmed from a directly fetched primary source. (needs_verification — Recorder of Deeds online deed-search portal URL.)

C5. Local Procedure Notes

  • Single-jurisdiction quirk: DC is not a county; it is a single, undivided jurisdiction. Every “county-level” function (tax collection, recording, judicial foreclosure) occurs in the same city. There is no county treasurer distinct from the DC government.

  • Annual sale vs. OTC vs. Discount Sale: Three distinct acquisition paths: (1) the annual competitive public auction; (2) the OTC program for liens bid off to the District (available year-round, Monday–Friday, 8 AM–3 PM, full payment same day via wire or cashier); (3) the Discount Tax Lien Sale (separate event targeting certain property classes). Each path has different procedures; buyers must register and pay separately for each.

  • Forbearance program: Owners facing the annual sale may apply for a Tax Lien Sale Forbearance via MyTax.DC.gov before the sale during a specified annual window; approval removes the property from the sale list. — https://mytax.dc.gov (forbearance application)

  • No sheriff’s sale: Neither the tax foreclosure process nor the deed-of-trust mortgage foreclosure uses a sheriff’s sale. Tax lien foreclosure is judicial (Superior Court); mortgage foreclosure is conducted by a trustee under the deed of trust.

  • § 47-1382.01 trustee resale (owner-occupied): For qualifying residential properties, a court-appointed trustee conducts a secondary market sale after the foreclosure judgment; the surplus waterfall (trustee expenses → Mayor → purchaser § 47-1377 → ≤10%/$20k to purchaser → remainder to former owner) runs inside the court proceeding and is not an OTR-administered program.

  • OTC block-out periods: OTR reserves the right to suspend OTC sales around scheduled annual or discount sale events; confirm availability directly with OTR.

C6. Records Access

  • Parcel/property search (OTR Real Property Tax Database): https://mytax.dc.gov/_/?Link=PropertySearch — Searchable by address or SSL (square/suffix/lot); retrieves valuations, assessment rolls, and tax status for 200,000+ parcels. Contact OTR at (202) 727-4829 for assistance.

  • Recorder / deed search: https://recorder.dc.gov — The DC Recorder of Deeds records certificates of sale, certificates of redemption, deeds, and other land instruments. The specific online deed-search portal URL was not confirmed from a directly fetched primary source. (needs_verification — confirm current online deed-search platform, e.g., iLandRecord or equivalent.)

  • GIS / mapping:

  • Tax payment portal: https://mytax.dc.gov — MyTax.DC.gov is the primary portal for property tax payments, electronic bills, homestead/senior exemption applications, and forbearance applications. Cookies must be enabled.

  • Tax sale listing (delinquent list): https://otr.cfo.dc.gov/page/real-property-tax-lien-sale-and-resources — Downloadable PDF; updated periodically before the annual and discount sales.

C7. Meta

▸ For Investors / Operators — DC sells tax lien certificates annually (historically July) through the OTR-administered auction; a 20% deposit is required before bidding (D.C. Code § 47-1346). Bidders may also purchase OTC liens year-round (Monday–Friday, 8 AM–3 PM) with full payment due same day. The statutory redemption rate is 18%/year (1.5%/month) under D.C. Code § 47-1334. Tax lien foreclosure is judicial (Superior Court), not a sheriff’s sale; reimbursable purchaser expenses are capped by § 47-1377 (title search ≤ $300; posting$50; attorney fees ≤ $1,500). For qualifying owner-occupied residences, a § 47-1382.01 trustee resale occurs before title can pass, distributing surplus inside the court proceeding.

▸ For Former Owners — For owner-occupied residential properties (≤ 5 units, Class 1A/1B), surplus is distributed through the Superior Court of the District of Columbia (Civil Division; 500 Indiana Avenue NW; (202) 879-1010) — the former owner must participate in the court proceeding under § 47-1382.01. For auction overbid refunds under § 47-1382, contact OTR directly ((202) 727-4829; [email protected]). A Tax Lien Sale Forbearance application may be filed via MyTax.DC.gov before the annual sale to remove a property from the sale list; redemption payments are made at the OTR Customer Service Center (1101 4th Street SW, Suite 270 West; (202) 727-4829).

Legal information, not legal advice. This page summarizes District of Columbia operational procedures from the cited primary sources as of the last_verified date. Procedures, offices, contacts, and deadlines change. Verify against current OTR publications, the DC Courts website, and the DC Recorder of Deeds before acting, and consult a licensed District of Columbia attorney before taking any legal action. Last verified: 2026-06-02.

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