While your property may qualify for an exemption from the vacant property tax rate, it is the property's owners responsibility to register their property as vacant with the DC Department of Consumer and Regulatory Affairs and apply for an exemption. Properties will not automatically receive exemptions. Total cumulative time for any exemption to any property shall not exceed five (5) years in any twelve (12) year period.
 

Vacant Property Exemptions	Supporting Documentation Accepted	Time Period
1. The property is under active construction, rehabilitation, renovation, or repair and has valid building permit(s) to make it fit to live in.	Copies of building permit and supplemental permits (electrical, mechanical, plumbing, if applicable)	A DCRA inspector will confirm construction site activity.
2. United States Government-owned	Copy of supporting documents such as a Deed.	None
3. Foreign Government-owned	Copy of supporting documents such as a Deed.	None
4. The owner is actively seeking to sell or rent the property.	Listing agreement with realty agent contact information (if applicable); documents showing ownership such as Deed and settlement agreement.	Twelve (12) Months for Residential & Twenty-Four (24) Months for Commercial
5. The building was occupied at the time of a fire, flood, or casualty, which occurred within the preceding 12 months and the fire, flood, or casualty was not caused by the owner.	Examples: insurance claim, fire, police report; medical documents; DCRA inspections report.	12 months from event
6. The property is subject of a probate proceeding or the title is the subject of litigation.	Current Deed to show ownership; copy of Probate Court Certificate/Letter of Assignment showing your authority over property; court documents showing case is active.	24 months from granting of exemption
7. 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.	Any documents given to the board that must give you approval; applicable building and supplemental permits; and certificate of occupancy.	12 months from granting of exemption
8. The property is owned by the District of Columbia.	Copy of supporting documents such as a Deed.	None
9. Special exemptions from the Director of DCRA	Documentation you received for your special exemption.	None
10. Please remove my building from the vacant building list. My building is NOT vacant; it is occupied.	Documentation for the period when building became occupied including the water bill. In addition, you can include the gas, phone, electric bills; and a Deed.	None