D.C. Code § 47-1332

Current through codified legislation effective October 30, 2024
Section 47-1332 - Sale of properties by Mayor; exemptions from sale
(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 1 Property, the tax amount to be sold is less than $2,500; or
(3) The real property is a Class 1 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 1 Property or any real property for a delinquency in the payment of a non-real property tax that does not have to be certified.
(e)
(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.
(3)
(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.

D.C. Code § 47-1332

Amended by D.C. Law 24-112,§ 2, 68 DCR 006936, eff. 7/12/2021, exp. 10/10/2021.
Amended by D.C. Law 23-383,§ 2, eff. 8/13/2020.
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.

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff.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.