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Office of the Chief Financial Officer




Real Property Tax Rates

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