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Washington, DC Local Taxes & Fees: Vacancy Tax (2026)

Heavy Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Class 3 (vacant) rate
$5.00 per $100 assessed value
Class 4 (blighted) rate
$10.00 per $100 assessed value
Effective since
Tax year beginning October 1, 2010
Class 1 comparison rate
About $0.85 per $100
Listing authority
D.C. Code §§ 42-3131.16, 42-3131.17

Summary

The District taxes vacant and blighted real property at steep surtax rates: $5.00 per $100 of assessed value for Class 3 vacant property and $10.00 per $100 for Class 4 blighted property.

(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $5 for each $100 of assessed value. (2) ...for taxable Class 4 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $10 for each $100 of assessed value.

View official code

Full Breakdown

Washington, D.C. taxes vacant and blighted buildings far above the standard residential rate. Once the Office of Tax and Revenue places a property on the vacant list under D.C. Code § 42-3131.16, it becomes Class 3 Property, taxed at $5.00 per $100 of assessed value; a property on the blighted list under § 42-3131.17 becomes Class 4 Property, taxed at $10.00 per $100, roughly six to twelve times the Class 1 owner-occupied rate. Owners must notify DCRA within 30 days of a classification change and may appeal.

Violations & Fines

Nonpayment of the Class 3 or Class 4 surtax accrues penalty and interest under D.C. Code § 47-811(c) and is collected through the standard delinquent real property tax process, including tax sale.

Frequently Asked Questions

How much is D.C.'s vacant property tax rate?
Vacant (Class 3) real property is taxed at $5.00 per $100 of assessed value, and blighted (Class 4) property at $10.00 per $100: set by D.C. Code § 47-812(b-10) for tax year 2010 forward.
How does a property get classified as vacant or blighted in D.C.?
The Office of Tax and Revenue places it on the vacant or blighted property list compiled under D.C. Code § 42-3131.16 or § 42-3131.17, which triggers Class 3 or Class 4 status under § 47-813(c-8).

Sources & Official References

Other rules in Washington

Noise Ordinances: Construction HoursSome RestrictionsParking TaxSome RestrictionsBusiness Tax ClassificationSome RestrictionsCurfew Laws: Juvenile CurfewHeavy RestrictionsTree Protection: Urban Forest EquityLight RestrictionsEnvironmental Rules: Heat Island MitigationSome RestrictionsZoning Overlays & Bonuses: Transit-Oriented Communities (TOC)Some RestrictionsEnvironmental Rules: Shoreline ManagementSome Restrictions

All Washington rules

Compare Washington to another location·View the District of Columbia local taxes & fees overview

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