Real property is taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates.
A tax rate is the amount of tax on each $100 of the assessed value of the property. The rates are established by the Council of the District of Columbia and may change from year to year.
Notice: The "Real Property Classification Clarification Emergency Act of 2002" created a Class 3 tax rate for vacant commercial and residential properties in the District of Columbia. For more information visit Vacant Property Confirmation/Exception Forms.
Classes and Rates for Tax Year 2004:
||Tax Rate per $100
||Residential real property including multifamily
||Commercial and industrial real property, including hotels and motels
||Vacant real property