Code of the District of Columbia

Subchapter III. Redemption.


§ 47–1360. Right of redemption.

Unless otherwise provided in this chapter, an owner or other person who has an interest in the real property sold by the Mayor may redeem the real property at any time until the foreclosure of the right of redemption is final.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

Temporary Legislation

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).


§ 47–1361. Required payments; notice to purchaser; certificate of redemption.

(a) To redeem the real property, the person redeeming shall pay to the Mayor, except as set forth in paragraph (6A) of this subsection, for deposit into the General Fund of the District (notwithstanding any other law), the following:

(1) If the real property was sold at tax sale to a purchaser, the amount paid by the purchaser for the real property exclusive of surplus, with interest thereon;

(2) If the real property was bid off to the District, the sale amount with interest thereon beginning on the first day of the month following the date of the tax sale where the real property was bid off;

(3) If the real property was bid off to the District and subsequently sold or the certificate of sale assigned to a purchaser:

(A) The original sale amount with interest thereon beginning on the first day of the month following the date of the tax sale where the real property was bid off; plus

(B) Interest accruing thereafter on the sale amount in subparagraph (A) of this paragraph from the first day of the month following the date the real property was subsequently sold or the certificate of sale assigned to the purchaser;

(4) All other taxes, interest, and penalties paid by a purchaser on behalf of the real property, with the interest that would have been owing if the purchaser had not paid the taxes;

(5) All other real property taxes, business improvement district taxes, and vault rents to bring the real property current; provided, that any such amounts that become due and owing after receipt of the payment that permits a refund to issue to the purchaser under subsection (e) of this section shall not be required to be paid to redeem the real property;

(5A) Any delinquent special assessment owed pursuant to an energy efficiency loan agreement under Subchapter IX of Chapter 8 of Title 47; provided, that any such assessment that becomes due and owing after receipt of the payment that permits a refund to issue to the purchaser under subsection (e) of this section shall not be required to be paid to redeem the real property;

(6) All expenses for which each purchaser is entitled to reimbursement under § 47-1377(a)(1)(A); and

(6A) Where an action to foreclose the right of redemption has been properly filed, the person redeeming shall pay directly to the applicable purchaser all expenses to which the purchaser is entitled to reimbursement under § 47-1377(a)(1)(B); and

(7) Repealed.

(8) If judgment of foreclosure of the right of redemption of the sale is set aside, the reasonable value, at the date of the judgment, of all reasonable improvements made on the real property by the purchaser and the purchaser’s successors in interest, subject to § 47-1363.

(b) Notwithstanding subsection (a) of this section, payment of all real property tax liens and permitted accruals assigned or sold and transferred to third parties under § 47-1303.04 shall be required before a person may redeem under this chapter.

(b-1) The redeeming party shall not be required to pay any tax that is required to be certified by § 47-1340 unless the tax has been certified by a taxing agency and appears on a real property tax bill or notice that was mailed to the real property's owner as indicated on the tax roll to the owner's mailing address on the tax roll.

(b-2) Notwithstanding subsection (a) of this section, the remaining amounts that are payable to the Mayor, including tax, interest, penalties, and expenses, for the real property shall be deemed to have been brought current for purposes of redemption if, at any time, the balance falls below $100; provided, that the remaining balance shall remain due and owing and any remaining expense shall be thereafter deemed a real property tax.

(c) The provisions of subsection (a) of this section may apply more than once if the real property has been sold or bid off more than once.

(d)(1) Subject to the liability threshold set forth in subsection (b-2) of this section, after receipt of the payment set forth in subsection (a)(1) through (6) of this section, the Mayor shall notify the purchaser of the payment. The purchaser shall receive from the Mayor the refund to which the purchaser is entitled, subject to the purchaser’s compliance with all procedures for issuance of the refund, as may be established by the Mayor.

(2) If a complaint under § 47-1370 has been properly filed, a purchaser may continue to prosecute the complaint until receipt of the expenses owed to the purchaser and payable to the purchaser by the redeeming party as set forth in subsection (a)(6A) of this section, but shall dismiss the complaint upon receipt thereof.

(3) A complaint to foreclose the right of redemption shall not be maintained solely to await the administrative refund under this subsection.

(4) Notification by the Mayor under this subsection may be accomplished by making the information publicly available through an electronic medium, including by posting on a website.

(e) Upon request, within 60 days of the request, the Mayor shall execute and deliver to the person redeeming the real property a certificate of redemption, which may be recorded in the Recorder of Deeds and, when recorded, shall release any encumbrance created by the recording of the certificate of sale. The Recorder of Deeds shall waive all fees relating to the recordation of a certificate of redemption.

(f) The Mayor may abate interest or penalties or compromise taxes, whether arising before or after the tax sale, in the same manner as set forth in § 47-811.04; provided, that the abatement or compromise shall not affect the refund due to the purchaser.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Oct. 26, 2001, D.C. Law 14-42, § 10(g), 48 DCR 7612; Apr. 4, 2003, D.C. Law 14-282, § 11(ii), 50 DCR 896; Apr. 20, 2013, D.C. Law 19-262, § 103(d), 60 DCR 1300; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(19), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(19), 7104, 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7037(i), 62 DCR 10905; Oct. 30, 2018, D.C. Law 22-168, § 7093(c)(3), 65 DCR 9388.)

Section References

This section is referenced in § 47-1073, § 47-1348, § 47-1382, and § 47-4655.

Effect of Amendments

D.C. Law 14-42, in subsec. (a)(1), made a nonsubstantive change.

D.C. Law 14-282 made nonsubstantive changes in subsec. (a)(1).

The 2013 amendment by D.C. Law 19-262 added (a)(5A).

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “the Mayor, except as set forth in paragraph (6A) of this subsection, for deposit” for “the Mayor, for deposit” in the introductory language of (a); rewrote (a)(2) and (a)(3); deleted “provided, that the certificate of sale of the purchaser is not void” from the end of (a)(4); rewritten (a)(5); added (a)(5A); rewritten (a)(6); added (a)(6A); repealed (a)(7); added (b-1) and (b-2); deleted the last sentence in (c); rewritten (d) and (e); and would have added (f).

The 2015 amendment by D.C. Law 20-155 added “except as set forth in paragraph (6A) of this subsection” in the introductory language of (a); rewrote (a)(2), (a)(3), (a)(5), and (a)(6); deleted “provided, that the certificate of sale of the purchaser is not void” from the end of (a)(4); added (a)(5A) and (a)(6A); repealed (a)(7); added (b-1) and (b-2); deleted the former second sentence in (c), which read “In such case, the person redeeming shall pay all required amounts to satisfy the purchasers and the District”; rewrote (d); in (e), substituted “within 60 days of the request” for “and subject to the payment of a fee” and added the last sentence; and added (f).

The 2015 amendment by D.C. Law 21-36 substituted “subsection (b-2)” for “subsection (b-1)” in (d)(1).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7093(c)(3) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).

For temporary (90 days) amendment of this section, see § 7093(c)(3) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 days) amendment of this section, see § 101(c)(20) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7112(c)(19) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 101(c)(20) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 7102(c)(19) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 7102(c)(19) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

For temporary (90 days) amendment of this section, see § 7016(v)(13) and (y)(2) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).

Temporary Legislation

For temporary (225 day) amendment of section, see § 12(nn) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(nn) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

For temporary (225 days) amendment of this section, see § 2(r)(14) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).

Editor's Notes

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.

Applicability of D.C. Law 21-36: Section 7048(b) of D.C. Law 21-36 provided that §§ 7027, 7031, 7036, and 7037 of the act shall apply as of October 1, 2014.


§ 47–1362. Fixing amount necessary for redemption after action to foreclose filed.

(a) If there is a dispute regarding redemption after an action to foreclose the right of redemption is filed, the person redeeming may apply to the Superior Court for an order fixing the amount necessary for redemption in accordance with the provisions of this chapter.

(b) Except as provided in subsection (c) of this section, the Mayor may accept a payment for redemption without an order of court.

(c) Repealed.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(20), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(20), 7104, 61 DCR 9990.)

Effect of Amendments

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “If there is a dispute regarding redemption after an action to foreclose the right of redemption is filed, the” for “If the real property is redeemed after an action to foreclose the right of redemption is filed and there is a dispute regarding redemption, the” in (a); and repealed (c).

The 2015 amendment by D.C. Law 20-155 substituted “If there is a dispute regarding redemption after an action to foreclose the right of redemption is filed” for “If the real property is redeemed after an action to foreclose the right of redemption is filed and there is a dispute regarding redemption” in (a); and repealed (c).

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 days) amendment of this section, see § 101(c)(21) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7112(c)(20) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 101(c)(21) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 7102(c)(20) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see § 7102(c)(20) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

Temporary Legislation

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Editor's Notes

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.


§ 47–1363. Rights of owners and purchasers during redemption period; appointment of receiver of real property.

(a) The owner of a real property sold under this chapter shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over, the real property until the right of redemption has been finally foreclosed under the provisions of subchapter IV of this chapter; provided, that a purchaser may apply to the Superior Court for the appointment of a receiver of the real property covered by the certificate of sale or assignment of the certificate of sale in accordance with the provisions of laws and of rules and practice of the Superior Court that relate to receivers. If a certificate of sale is held by the District or instrumentality thereof, the Mayor or instrumentality of the District may make application by complaint to the Superior Court for the appointment of a receiver of the real property covered by the certificate of sale. The defendant, in an action brought by the Mayor or instrumentality of the District for the appointment of a receiver, shall be the owner of the real property whose name last appears as the owner on the Mayor’s tax roll. Notwithstanding the foregoing, if the real property is vacant or abandoned, a certificate of sale has at any time been issued in the name of the District or instrumentality thereof, and the certificate of sale is presently held by the District or instrumentality thereof, the Mayor or instrumentality of the District shall have the right of immediate possession of the real property from the date of the tax sale without the necessity of receivership proceedings; provided, that the Mayor or instrumentality of the District shall make an accounting of all rents collected to the owner on redemption of the real property, and on redemption, shall remit the rents, less all remuneration for the maintenance and upkeep of the real property. The Mayor or an instrumentality of the District shall not be subject to the expiration of a waiting period or other period before making improvements to the real property. To redeem the vacant or abandoned real property, the person redeeming shall pay the District or instrumentality thereof for the reasonable value of all improvements made by the District or instrumentality thereof to the real property.

(b) Notwithstanding subsection (a) of this section, the purchaser of a real property at a tax sale shall not have:

(1) Any rights at law or in equity if the Mayor or instrumentality of the District razes improvements, abates nuisances or environmental infractions, or corrects unsafe conditions, and imposes a fine therefor which may be a lien upon the real property, until the right of redemption has been finally foreclosed under the provisions of subchapter IV of this chapter; or

(2) Standing to enjoin, or recourse against the District or instrumentality thereof for, the imposition of fines due to noncompliance of the real property or owner thereof with any law of the District or the United States of America.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(jj), 50 DCR 896; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(21), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(21), 7104, 61 DCR 9990.)

Section References

This section is referenced in § 47-1361, § 47-1365, and § 47-1380.

Effect of Amendments

D.C. Law 14-282 designated the existing text as subsec. (a); in the newly designated subsec. (a), substituted “District or instrumentality thereof” for “District”, substituted “Mayor or instrumentality of the District” for “Mayor”, and added the last two sentences; and added subsec. (b).

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have rewritten the section.

The 2015 amendment by D.C. Law 20-155 substituted “date of the tax sale” for “date of the sale” in (a).

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(nn) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 days) amendment of this section, see § 101(c)(22) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7112(c)(21) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 101(c)(22) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 7102(c)(21) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 7102(c)(21) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

Temporary Legislation

For temporary (225 day) amendment of section, see § 12(oo) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(oo) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Editor's Notes

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.


§ 47–1364. Assessment during redemption period; assessment to purchaser.

Until a judgment is entered that forecloses the right of redemption in a real property sold by the Mayor and a deed is executed by the Mayor, the real property shall continue to be assessed as though no sale had been made. When the judgment is entered and the deed executed, the real property shall be transferred on the assessment books or records to the purchaser notwithstanding any other law. After the transfer, the real property shall be assessed in the name of the purchaser.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

Temporary Legislation

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).


§ 47–1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.

A tenant or person with less than a fee simple interest from whom payment is obtained (“payor”), by distress or otherwise, of taxes due from an owner or other person under whom the payor holds shall receive a credit for the payment against the rents that the payor owes, except when:

(1) The payor is bound either by operation of law or by contract to pay the taxes;

(2) The real property is the subject of receivership proceedings; or

(3) The Mayor has taken possession of the real property in accordance with § 47-1363.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

Temporary Legislation

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).


§ 47–1366. Cancellation of sale by Mayor.

(a) The Mayor, in the Mayor’s discretion, may cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption to prevent an injustice to the owner or person with an interest in the real property.

(b) The Mayor shall cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption where:

(1) The record owner or other interested party timely pays the amount set forth in the notice of delinquency to avoid the tax sale as required under § 47-1341(a) or otherwise pays the outstanding taxes before the tax sale;

(2) The real property meets the qualifications to be exempt from sale under § 47-1332(c);

(3) In a sale involving Class 1 property with 5 or fewer units that a record owner (or a person with an interest in the property as heir or beneficiary of the record owner, if the record owner is deceased) occupies as his or her principal residence, the record owner or other interested person proves:

(A) A failure of the Mayor to mail any of the notices required by §§ 47-1341(a), 47-1341(b), or 47-1353.01; or

(B) That the mailing address of the person who last appears as the record owner of the real property on the tax roll, as properly updated by the record owner by the filing of a change of address with the Office of Tax and Revenue in accordance with § 42-405, was not correctly or substantively updated by the Office of Tax and Revenue notwithstanding proper filing; or

(4) A properly filed application for a forbearance authorization was filed at least 30 days before the sale and was approved within 60 days after the sale.

(c) Subject to the limitations set forth in § 47-1377(b), (c), (d), and (e), if the Mayor cancels a sale pursuant to this section, the Mayor shall pay to the purchaser the amount that the purchaser would have received if the real property had been redeemed, but no part of the amount shall be considered a payment of tax on behalf of the real property. A certificate of redemption, if necessary, shall be executed and filed by the Mayor with the Recorder of Deeds for no fee.


(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(22), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(22), 7104, 61 DCR 9990.)

Effect of Amendments

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have rewritten the section.

The 2015 amendment by D.C. Law 20-155 rewrote this section.

Emergency Legislation

For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 days) amendment of this section, see § 101(c)(23) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7112(c)(22) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 101(c)(23) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 7102(c)(22) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 7102(c)(22) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

Temporary Legislation

For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Editor's Notes

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.