How to buy tax-sale property in District of Columbia (2026)

1. 1.Confirm eligibility: you may not bid if you are delinquent in payment of in rem taxes to the District or have been convicted of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior; certify under oath as to tax arrears and felony history (47-1346(a)(5))
2. 2.If bidding as an entity, establish eligibility by presenting evidence of the entity's legal existence satisfactory to the Mayor (47-1346(a)(4)(A))
3. 3.Have on deposit 20% of the purchase price before making any bid; the deposit guarantees full and final settlement, and if it is insufficient the property is immediately re-auctioned (47-1346(b))
4. 4.Bid at the public auction held by the Mayor at the date and place stated in the public notice; the sale goes to the highest bidder and property is not sold for less than the taxes (47-1346(a), (c))
5. 5.Pay the full amount of the bid, including surplus and costs, within 5 business days after the last day of the sale (47-1347)
6. 6.Receive a certificate of sale from the Mayor; if payment is not received in time, 20% of the deposit is forfeited to the District and the property is deemed purchased by the Mayor in the name of the District (47-1347, 47-1348(a))
7. 7.Bring diligent proceedings to foreclose the right of redemption within one year, or the certificate becomes void and all monies paid are forfeited to the District (47-1348(a)(12))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: YesUnknown20% of amount owed

before making any bid (47-1346(b))

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

A certification under oath, subject to the penalties of perjury, that the purchaser is not more than one year in arrears in any jurisdiction on in rem taxes not contested in good faith and has no disqualifying felony conviction (47-1346(a)(5)(B))

A bidding entity must establish its eligibility by presenting evidence of its legal existence satisfactory to the Mayor (47-1346(a)(4)(A))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Yes

A potential purchaser delinquent in payment of in rem taxes to the District, or convicted of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior, may not bid or otherwise acquire an interest in the real property (47-1346(a)(5)(A))

The prohibition may not be circumvented through business entities, and it reaches a person owning a 10% or more equity interest in, or an officer of, an entity that owns a 10% or more equity interest in real property on which taxes are delinquent (47-1346(a)(5)(D)-(E))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• D.C. Code 47-1346(a)(2)
• D.C. Code 47-1346(b)
• D.C. Code 47-1346(a)(5)(A)
• D.C. Code 47-1346(a)(5)(B)
• D.C. Code 47-1346(a)(4)(A)
• D.C. Code 47-1347
• D.C. Code 47-1348(a)
• D.C. Code 47-1348(a)(12)

The District of Columbia holds a public auction tax sale under the Revised Real Property Tax Sales (D.C. Code Title 47, Chapter 13A, Subchapter II), conducted by the Mayor at the date and place stated in the published notice. A bidder must have 20% of the purchase price on deposit before bidding (47-1346(b)), must certify under oath as to in rem tax arrears and disqualifying felony convictions (47-1346(a)(5)(B)), and may not bid if delinquent in in rem taxes to the District or convicted of a disqualifying felony (47-1346(a)(5)(A)); entity bidders must present evidence of legal existence (47-1346(a)(4)(A)). The highest bid wins, and payment of the full bid plus surplus and costs is due within 5 business days after the last day of the sale, failing which 20% of the deposit is forfeited and the property is deemed purchased by the District (47-1347). The purchaser receives a certificate of sale and must foreclose the right of redemption within one year or the certificate is void and monies are forfeited (47-1348). The statute leaves registration mechanics, accepted payment instruments, and W-9 requirements unaddressed (terms are set by the Mayor), so those remain unknown; it also does not impose a local-residency requirement.