District of Columbia § 47-1332 Sale of properties by Mayor; exemptions from sale.

District of Columbia Statutes

§ 47-1332 — Sale of properties by Mayor; exemptions from sale.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 13A Revised Real Property Tax Sales.·Subch. I General Provisions.

(a)Except as provided in subsections (c) and (d) of this section or as provided in other law, the Mayor shall sell all real property on which the tax is in arrears.

(b)The Mayor shall designate a single agency to conduct tax sales.

(c)The Mayor shall not sell any real property if:

(1)A forbearance authorization has been approved in writing by the Mayor for the applicable tax sale;

(2)For improved Class 1A or 1B Property, the tax amount to be sold is less than $2,500; or

(3)The real property is a Class 1A or 1B Property that is receiving a homestead deduction, with respect to which there is an outstanding non-void certificate of sale; provided, that no real property shall be excluded from sale solely pursuant to this paragraph if the non-void certificate of sale has been ou

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(a) Except as provided in subsections (c) and (d) of this section or as provided in other law, the Mayor shall sell all real property on which the tax is in arrears.

(b) The Mayor shall designate a single agency to conduct tax sales.

(c) The Mayor shall not sell any real property if:

(1) A forbearance authorization has been approved in writing by the Mayor for the applicable tax sale;

(2) For improved Class 1A or 1B Property, the tax amount to be sold is less than $2,500; or

(3) The real property is a Class 1A or 1B Property that is receiving a homestead deduction, with respect to which there is an outstanding non-void certificate of sale; provided, that no real property shall be excluded from sale solely pursuant to this paragraph if the non-void certificate of sale has been outstanding for 3 years or more.

(d) The Mayor, in the Mayor’s discretion, may decline to sell any Class 1A or 1B Property or any real property for a delinquency in the payment of a non-real property tax that does not have to be certified.

(1) An application for a forbearance authorization, utilizing the form of application as shall be devised by the Mayor, may be submitted to the Mayor up to 30 days before the first day of the tax sale.

(2) The Mayor shall review and approve or deny the application within 90 days of receipt of the application.

(A) The Mayor shall approve an application if the real property receives a homestead deduction and the tax amount to be sold is less than or equal to $7,500.

(B) The Mayor, in the Mayor’s discretion, may approve an application that does not meet the criteria for demonstrated hardship set forth in subparagraph (A) of this paragraph.

(4) Upon approving an application for forbearance authorization, the Mayor shall remove the real property from the tax sale to which the forbearance corresponds or, if the tax sale has occurred with respect to the real property, cancel the tax sale pursuant to § 47-1366 .

District of Columbia § 47-1332 (Sale of properties by Mayor; exemptions from sale.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(3), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(3), 7104, 61 DCR 9990