Code Violations, Vacant Property Tax, and Liens in DC: What Owners Should Know

A house can end up empty for many reasons. A parent moves into assisted living. An owner passes away and the estate takes time to settle. Repairs stall because money runs short.

In the District of Columbia, an empty or run-down house can cost much more to hold than an occupied one. Knowing the rules early gives you more options and fewer surprises.

DC puts every property into a tax "class." The class sets the rate. According to the DC Office of Tax and Revenue (OTR), the rates per $100 of assessed value are:

To put that in plain numbers: on a house assessed at $500,000, the Class 1 rate works out to about $4,250 a year. The Class 3 rate would be about $25,000. The Class 4 rate would be about $50,000. These are simple math illustrations, not a tax bill. Rates are set by the DC Council and may change from year to year.

Who decides the class

OTR sends the bill, but it does not decide whether a property is vacant or blighted. OTR states that DOB has sole responsibility for that decision. Questions go to DOB at (202) 671-3500.

What "vacant" and "blighted" mean

DOB's Vacant and Blighted Buildings FAQs explain the terms in plain language:

• Vacant: no one is living in or using the property.
• Blighted: the property is unsafe, unsanitary, or otherwise threatens the community's health, safety, or general welfare.

DOB inspects properties that are reported to it. If an inspector finds a property vacant or blighted, DOB places a sticker on it and sends the owner a notice to register. The sticker comes off only after a DOB reinspection finds the property occupied.

Under DC law, an owner generally must register a building within 90 days after it becomes vacant. DOB's FAQs list these costs:

• Initial registration: $350
• Annual renewal: $500 (effective October 1, 2025). Renewal is due each October 1.

DOB also says failing to register can lead to fines of $1,000, $2,500, and $5,000 each year, on top of the higher tax rate. Fees change, so confirm current amounts with DOB.

Some owners can ask DOB for an exemption from the fees and the higher tax, though the building may still need to be registered. DC Code § 42-3131.06a lists the categories and time limits. DOB's exemption page explains what paperwork to send.

"Probate" is the court process for settling a deceased person's estate. The hardship category, as DOB describes it, can include bankruptcy, a medical event, job loss, a natural disaster, and certain seniors with limited income or disabilities.

A few other points:

• Overall cap. Total exemption time generally cannot exceed 5 tax years in any 12-year period.
• Blighted properties. DOB's pages have historically said blighted properties do not qualify unless the blight is fixed. DOB's exemption page now says blighted properties are eligible starting with Fiscal Year 2026 (after October 1, 2025). Ask DOB how this applies to you.
• Check for DOB debt first. DOB asks owners to confirm they have no outstanding DOB debt before applying.

The housing code sets minimum standards for things like heat, water, structure, and pests. When DOB finds a problem, it typically issues a Notice of Infraction (NOI). That is a formal notice listing the violation, the deadline to fix it, and a fine.

DOB's housing inspection overview describes two kinds:

• Emergency (NOIE): must be fixed within 24 hours.
• Routine (NOIR): may be fixed within 60 days, as long as any related emergency item is also fixed on time.

If you fix the problem on time, DOB says you can qualify for "deferred enforcement." The notice is then not filed, or is dismissed without fines.

If the violation is not fixed

DOB files the notice with the DC Office of Administrative Hearings (OAH), an independent court for District agency cases. OAH says you can generally:

1. Admit the violation and pay the fine.
2. Admit with an explanation and ask the judge to reduce or waive the fine.
3. Deny the violation and ask for a hearing.

Please do not ignore an NOI. OAH warns that missing the deadline can mean paying the full fine plus a penalty of twice the fine, along with interest. Follow the deadline printed on your notice.

DOB also has an Alternative Resolution Team. According to DOB, owners who fix violations within the deadlines they are given may see fines significantly lowered or eliminated.

A lien is a legal claim against a property for money owed. It stays attached to the property until it is paid.

Code enforcement liens

DOB's enforcement page explains:

• Interest of 1.5% per month begins 30 calendar days after a fine or assessment is issued.
• If an owner does not fix a problem, DOB may do the work "at cost" and bill the owner through a special assessment.
• When fines or special assessments go unpaid, the District places a lien on the property.
• Fines become delinquent 180 days after nonpayment and go to the District's Central Collection Unit.
• Unpaid special assessments may be sent to OTR and included in the annual tax sale.

Property tax delinquency

DC property taxes are due in two halves: by March 31 and by September 15. OTR states that late payments add a 10% penalty and interest of 1.5% per month. Unpaid taxes can lead to the tax sale described below.

DC holds an annual tax sale, usually in July. Here is how OTR's 2025 Tax Sale FAQ describes it:

• What is sold. A buyer receives a "Certificate of Sale." OTR states this does not give the buyer legal title to the property.
• Thresholds. Improved property is generally included when delinquent taxes reach $2,500; vacant land at $200.
• Redeeming. "Redeeming" means paying what is owed to clear the sale. An owner can redeem any time before a court issues a final foreclosure order. The amount includes back taxes, interest of 1.5% per month on the sale amount, and certain fees.
• Foreclosure. The buyer can file a foreclosure case six months after the sale if the taxes stay unpaid.

Protections for some homeowners

DC Code § 47-1332 says improved residential property is not sold when the tax amount is under $2,500. The District must approve a "forbearance" (a pause on the sale) for homes receiving the homestead deduction when the amount is $7,500 or less. Legal Aid DC notes the forbearance request should be made at least 30 days before the sale, and that some seniors may qualify for tax deferral programs. See OTR's tax relief page for options.

If you have received a tax sale notice, contact OTR at (202) 727-4829 and speak with an attorney quickly.

Liens rarely stop a sale on their own. Here is what usually happens:

1. Title search. The buyer's title company looks up recorded liens and unpaid taxes.
2. Payoff figures. The title company requests exact payoff amounts from OTR, DOB, or the Central Collection Unit.
3. Paid at closing. Liens are generally paid from the seller's proceeds at settlement, so the buyer gets clear title.

The practical effect is that liens reduce your net proceeds. Interest keeps adding up each month, so the cost of waiting can grow. If the total owed is close to or higher than the home's value, talk with an attorney about your options before signing a contract.

A few practical steps:

• Look up your balance with OTR and ask DOB about any open fines or assessments.
• If the house is empty because you are selling, ask DOB about the listing exemption and keep your listing records.
• If an estate is in probate, ask about the probate exemption.
• Respond to every NOI by its deadline, even if you plan to sell.

If you own a DC property that is empty, needs repairs, or carries fines or liens, we offer a free 20-minute consultation and a written Options Report. It compares repairing, listing, renting, and selling as-is, with estimated costs for each. If selling to us is not the best fit, we will tell you.

• DC Office of Tax and Revenue — Real Property Tax Rates
• DC Office of Tax and Revenue — Vacant Real Property
• DC Office of Tax and Revenue — Real Property Tax Rates and Billing FAQs
• DC Office of Tax and Revenue — 2025 Real Property Tax Sale FAQ (PDF)
• DC Office of Tax and Revenue — Real Property Tax Reliefs, Credits, and Deductions
• DC Department of Buildings — Vacant and Blighted Buildings FAQs
• DC Department of Buildings — Register a Vacant and/or Blighted Building as Exempt
• DC Department of Buildings — Enforcement Action
• DC Department of Buildings — Lifecycle of a Housing Code Inspection
• DC Office of Administrative Hearings — Notice of Infraction
• DC Code § 42-3131.06 — Vacant building registration
• DC Code § 42-3131.06a — Exemptions
• DC Code § 47-1332 — Sale of properties; exemptions from sale
• Legal Aid DC — Property Tax Sale FAQs