D.C. Code § 47-1353.01

Current through codified legislation effective September 18, 2024

Section 47-1353.01 - Post-sale notice

(a) Within 30 days after the date of the tax sale, the Mayor shall send notice of the sale by first class mail to the person who last appears as the owner of the real property on the tax roll, at the last address shown on the tax roll, as updated by the filing of a change of address in accordance with § 42-405. If the premises address is different from the address of record of the owner, the Mayor shall send a duplicate copy of the notice to the premises address, addressed to "Property Owner."

(b) The notice required pursuant to subsection (a) of this section shall be in substantively the following form:

"[Date]

"ATTENTION: YOUR PROPERTY WAS SOLD AT TAX SALE

"Subject Property: [Identify by taxation square, suffix, and lot number, or parcel and lot number, and by premises address]

"Tax Sale Date: [July ____, 20__]

"If you do not pay all amounts due, the purchaser will have the right to file a lawsuit to foreclose on the property and you may lose title.

"According to the Mayor's tax roll, you own or may have an interest in the real property listed above. Please follow the below instructions to redeem your property from tax sale and prevent a foreclosure lawsuit.

* "To redeem your property from the tax sale, you must pay all taxes owed, as well as any legal fees and expenses that may become due.

* "A tax bill is mailed to you during the month of August. You should pay the bill in full and on time.

* "If you are receiving this notice after October 31, 20__, or if you have not already paid your tax bill in full, you should contact the Office of Tax and Revenue ("OTR") at ______ for a current tax bill and up-to-date payoff amount.

* "After you have paid your taxes, you should call OTR to confirm that you have redeemed your property. Keep a copy of your proof of payment in case there is a later dispute about the payment.

* "If you have not paid all taxes within four months after the Tax Sale Date stated above, an additional $381.50 may be added to reimburse the purchaser for some costs.

* "If you do not redeem the property within six months of the Tax Sale Date stated above, the tax sale purchaser may file a lawsuit against you to obtain title to the property.

* "If the purchaser files a foreclosure lawsuit, you will be responsible for legal fees and expenses that may total thousands of dollars. You may also lose title to the property.

* "For further information on how to redeem, please read our Real Property Owner's Guide to the Tax Sale Redemption Process, available on our Web site at www. taxpayerservicecenter.com by clicking on "Real Property." You may also request a copy by visiting or writing to our Customer Service Center at 1101 4th Street, SW, Suite 270W, Washington, DC 20024.

"YOU MAY BE ELIGIBLE FOR FREE LEGAL SERVICES OR OTHER ASSISTANCE. SEE THE NEXT PAGE FOR MORE INFORMATION.

"Should you have additional questions, please call OTR's Customer Service Center at (202) 727-4TAX (4829).

"RESOURCES FOR REAL PROPERTY TAXPAYERS IN THE DISTRICT OF COLUMBIA

"Real Property Tax Ombudsman. Homeowners and other interested parties may be eligible for assistance from the Real Property Tax Ombudsman. If you need assistance with a tax sale or related property tax matters, contact the Real Property Tax Ombudsman at ________.

"Classification Disputes. If your real property is classified as vacant or blighted and you believe this classification is incorrect, contact the Vacant Building Enforcement Unit of the Department of Consumer and Regulatory Affairs at ______ for information on how to appeal the property classification.

"Hardship Forbearance. You may be eligible to defer, or postpone, payment of the past due amount. For information on how to apply for this deferral, please contact the Office of Tax and Revenue at ________.

"Senior Citizen and Low-Income Tax Relief. Senior citizens and low-income households may have additional rights to defer property taxes. If think you may be eligible for this tax relief, please contact the Office of Tax and Revenue at ______ for more information.

"Additional Legal Services. Free and reduced-cost legal services may be available to low- and moderate-income households. You can get a list of service providers from the Real Property Tax Ombudsman (above).

"Housing Counseling Services. The U.S Department of Housing and Urban Development ("HUD") sponsors housing counseling agencies throughout the country that can provide advice on buying a home, renting, defaults, foreclosures, and credit issues. You can get a list of HUD-approved housing counseling agencies from the Real Property Tax Ombudsman (above)."

(c) The tax sale purchaser shall cause a copy of the notice referred to in subsection (b) of this section to be posted on a place on the premises of the real property where it may be conveniently read. The copy of the notice shall be posted no sooner than 4 months after the date of the tax sale but at least 45 days before the filing of a complaint under § 47-1370.

(d) Subject to the Mayor's authority to cancel the sale under § 47-1366(b)(3)(A) and (B), the failure of the Mayor to mail the notice as provided in subsections (a) and (b) of this section, or to include any tax amounts in the notice, shall not:

(1) Invalidate or otherwise affect a tax;

(2) Invalidate or otherwise affect a sale made under this chapter to enforce payment of taxes;

(3) Prevent or stay any proceedings under this chapter; or

(4) Affect the title of a purchaser.

(e) Action taken under § 47-1336, relating to energy efficient loans, shall be exempt from the notice requirements of this section.

D.C. Code § 47-1353.01

Dec. 4, 2014, D.C. Law 20-141, § 101(c)(16), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(16), 7104, 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7037(g), 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, §§ 7028(b)(2), 7112(b), 63 DCR 10775.

Section 7223 of D.C. Law 21-36 provided that the conveyance of the real property described as Lot 848, Square 2084 to the Tregaron Conservancy shall be exempt from the tax imposed by §§ 42-1103 and 47-903.

Applicability of D.C. Law 21-36: Section 7224 of D.C. Law 21-36 provided that §§ 7222 and 7223 of the act shall apply as of March 1, 2015.