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:
| Class |
Tax Rate per $100 |
Description |
| 1 |
$0.96 |
Residential real property including multifamily |
| 2 |
$1.85 |
Commercial and industrial real property, including hotels and motels |
| 3 |
$5.00 |
Vacant real property |
