If you received a DOB notice regarding a vacant or blighted designation for your property, learn bellow if it may qualify for an exemption from higher property taxes.*

Exemption Criteria

 Property owners and their properties must meet ONE of the following criteria:

• The property is under active construction: Permit numbers within the last 12 months will be required.
• The owner is actively seeking to sell or rent the property: Listing documentation will be required.
• Probate proceedings or litigation: Documents such as the deed and court documents will be required.
• The property is subject of a pending application before a DC development board, such as the Board of Zoning Adjustment, Zoning Commission, Commission on Fine Arts, Historic Preservation Review Board, Mayor's Agent for History Preservation, the Department of Public Works, or National Capital Planning Commission.
• Substantial economic or personal hardship: Includes, but is not limited to individual bankruptcy; significant medical events; unemployment due to involuntary termination; impact of natural disaster or fire (not involving criminal activity or negligence); individuals age 60 older receiving social security disability insurance, or age 65 or older with a median family income of no more than 120% who have experienced medical, personal, or financial hardship in the past 180 days.

*Note: Blighted properties are only eligible for exemptions from Fiscal Year 26 forward (after October 1, 2025).

How to Apply for an Exemption

• Ensure you do not have any debt owed to DOB. Check by visiting the Enforcement section of our DOB Public Dashboard. Search by address and name of the applicant and property owner.
  • If debt is shown, please email us at [email protected] with the debt information to receive payoff information.
  • If no debt is shown, please still email us to confirm.
• Once any debt has been paid, or you receive confirmation no debt is owed, register your building as exempt by completing the Vacant and/or Blighted Building Response Form. Make sure that you:
  • Check the box next to the exemption you claim.
  • Provide the required supporting documents.
  • Sign the certification.
• You can submit your form by emailing [email protected].

Exemption Decision

• Exemption approved: Your property’s tax rate will not be changed for the applicable fiscal year ONLY, and you will receive a confirmation letter from DOB.
• Exemption denied: Your property will be taxed at the higher Class 3 rate (vacant) or Class 4 rate (blighted) and you will receive a denial notice with appeal instructions from DOB.

Registering a Vacant or Blighted Property

If you do not intend to apply for an exemption, you must register your property as vacant or blighted. Learn how on our our Vacant and Blighted Buildings web page.