WHAT VACANT PROPERTY OWNERS NEED TO KNOW

• Any Building Vacant More Than 30 Days Must Register With DCRA.

• Registration Is Valid For The Current Fiscal Year. The Fee Is $250. Failure To Register Will Result In A $2000 Fine.

• The Office Of Tax And Revenue Will Tax All Registered & Unregistered Vacant Buildings At The Class 3 Rate ($5.00).

• Vacant Buildings May Qualify For An Exemption From The Registration Fee And Vacant Tax For The Current Fiscal Year.

• Any Building Designated Vacant & Blighted Must Also Register With DCRA And Pay The $250 Fee. Failure To Register May Result In A $2000 Fine.

• The Office Of Tax And Revenue Will Tax All Registered & Unregistered Blighted Buildings At The Class 4 Rate ($10.00). There Are No Exemptions Available For Blighted Properties. The Blight Conditions Must Be Abated First.

• A Vacant Registration Or Exemption Must Be Renewed Each Fiscal Year That The Property Remains Vacant.

The Department of Consumer and Regulatory Affairs (DCRA) has exclusive authority to identify, register and classify vacant buildings. DCRA regularly monitors the District's more than 185,000 properties and investigates complaints from residents and referrals from other agencies and organizations. Below is a brief summary of the program, but we encourage everyone to ready the complete guide to ensure compliance with the new regulations.

• Complete 2011 Guide to Compliance with Vacant Property Regulations

New Regulations in Effect Beginning October 1, 2010

The District’s vacant property registration and tax system has undergone three major changes in the past three years. The repeated amending of the law has resulted in significant confusion among property owners, community members, and even government officials.

The goal of the District’s vacant property registration system is twofold. First, it seeks to create financial disincentives for property owners to leave their buildings vacant rather than putting them back into productive use. Second, it penalizes those property owners who allow their buildings to fall into such serious disrepair as to become a visual and physical blight on the community. 

To further these goals, as of October 1, 2010, the law creates two property tax rates for owners of vacant buildings. Vacant buildings ineligible for any exemptions will be classified for tax purposes as Class 3 and taxed by the Office of Tax and Revenue (OTR) at a rate of $5 per every $100 of assessed value. Vacant buildings designated by the Department as blighted will be classified for tax purposes as Class 4 and taxed by OTR at a rate of $10 per every $100 of assessed value.

In determining whether a building is vacant, DCRA must consider whether the building has:

• low or no utilities usage;
• an accumulation of mail;
• a lack of furniture or window coverings;
• open accessibility;
• deferred maintenance, including loose or falling gutters, severe paint chipping, or overgrown grass;
• been the subject of neighbor complaints about the property; and
• been boarded up.

An owner of a vacant building must register the building with DCRA within 30 days after it becomes vacant. In situations where a property owner fails to register a building and DCRA receives a complaint about the building being vacant, a DCRA inspector will visit the property twice within a 45-day period to make a determination of vacancy. Once the vacancy determination has been made, DCRA mails a registration notice to the vacant building’s owner of record, as listed in the OTR real property tax records.

Registering or Reporting Vacant Properties

It is the responsibility of the property owner to register their property as vacant within 30 days of being unoccupied. Unoccupied means no one is currently living in the home and has no intention of returning. The new registration is $250 unless the properties meets of of the exemption requirements (see below). All registration forms are available below in related documents.

If you believe a property is vacant is would like to report it to the Office of Vacant Property (OVP), please call 311.

Please review the following information regarding the DCRA Vacant Property Initiative. Customers are encouraged to call (202) 442-4332 for an update on the property's status or email vacantproperty@dc.gov.

Exemptions

All vacant buildings - except for those owned by the federal government, a foreign government, or their instrumentalities - are subject to the registration fees and higher property tax rates unless they qualify for one of the following statutory exemptions:

1. The property is under active construction, rehabilitation, renovation, or repair and has valid building permit(s) to make it fit for occupancy. A DCRA inspector will confirm construction site activity.
2. The owner is actively seeking to sell or rent the property. This exemption is limited to 12 months for residential and up to 24 months for commercial.
3. The property is subject of a probate proceeding or the title is the subject of litigation. Once applied, this exemption is only available for up to 24 months – and does NOT apply to actions related to foreclosure of the right of redemption brought under DC Official Code Title 47 Chapter 13A.
4. The property is the subject of a pending application for development that requires approval of the Board of Zoning Adjustment, Zoning Commission, Commission on Fine Arts, Historic Preservation Review Board, Mayor’s Agent for Historic Preservation, or National Capital Planning Commission. Once applied, this exemption is only available for 12 months.

How Inspections Work

The DCRA Office of Vacant Property (OVP) conducts an initial four point survey/inspection to determine whether or not the property (1) appeared vacant, (2) had excessive vegetation and (3) graffiti and (4) was open and accessible. If the survey/inspections provides convincing evidence that the property is vacant, a letter is sent the owner of record.

Property owners have the opportunity to provide evidence that the home is either "occupied" or is vacant and qualifies for an exemption the vacant property tax rate. Properties must be determined to be "blighted" by DCRA to be classified at the Class 4 tax rate.

Timeline for Taxing Blighted Properties

Properties designated as vacant or blighted are sent to the Office of Tax and Revenue twice a year to be included in the bi-annual property tax bills. It is possible for a property to be deemed blighted and then removed from list prior to being tax at the higher rate.

Vacant Property Information

A list of properties DCRA has determined to be vacant is posted below in related documents. If you feel your property is listed in error, please contact DCRA's Vacant Property Unit at (202) 442-4332 immediately or email vacantproperty@dc.gov. If you are considering purchasing a property on this list, please speak with your real estate agent and or title company to ensure the tax classification is adjusted.

Note: The lists above are organized by Ward. To find your property, enter the four-digit address number and click on "find" in the PDF. If the address you are looking for has fewer than four-digits, please enter zero(s) before the number. For example, to search of 23 Pine Street, enter "0023".

What Happens After I Appeal?

If you ask to appear before the Office of Vacant Property, you’ll be notified by mail and phone of the date and time you must appear. If you don’t ask to appear, the OVP will decide your appeal based on the information on this form, the attachments, and information from the DCRA inspector.

The OVP will issue a Notice of Final Determination within 30 days after it gets your Vacant Property Appeal Form.

You have the right to appeal an adverse decision of the OVP to the Board of Real Property Assessment and Appeals (BRPAA), 441 4th Street, NW #430S, Washington, DC 20001, (202) 727-6860. 

The deadline to file an appeal with BRPAA is 45 days after the date the OVP issues your Notice of Final Determination.

The Office of the Chief Financial Officer (OCFO) is responsible for property tax billing, collection and processing. If a property is incorrectly classified as vacant, we will need notification from DCRA to reclassify it. More information on property tax bills and due dates visit is available online.

A request for a refund must be made in writing. It should be mailed to:

(OCFO) Agency Fiscal Officer

1100 4th Street, SW, Fifth Floor

Washington, DC 20024.

For questions, taxpayers can call out Customer Service Center at (202) 727-4TAX (4829) or visit the OCFO Real Property Service Center.