{"data":{"id":"us-dc/d.c.-code-47-1341","jurisdiction":"us-dc","citation":"D.C. Code § 47-1341","heading":"Notice of delinquency.","body":"(a)\n(1)\nOn or before May 1, the Mayor shall send a notice of tax delinquency by first class mail to the person who last appears as the owner of the real property on the tax roll, at the last mailing address shown on the tax roll, as updated by the filing of a change of address in accordance with § 42-405. If the premises address is different from the address of record of the owner, the Mayor shall send a duplicate copy of the notice to the premises address, addressed to “Property Owner.”\n(2)\n“Housing Counseling Services. The U.S. Department of Housing and Urban Development (“HUD”) sponsors housing counseling agencies throughout the country that can provide advice on buying a home, renting, defaults, foreclosures, and credit issues. You can get a list of HUD-approved housing counseling agencies from the Real Property Tax Ombudsman (above).”\n\n(b)\nSubject to the Mayor’s authority to cancel the sale under § 47-1366(b)(3)(A) and (B), the failure of the Mayor to mail the notices of delinquency as provided in subsections (a) and (b-1) of this section, or to include any taxes in the notice of delinquency, shall not:\n(1)\nInvalidate or otherwise affect a tax;\n(2)\n“Invalidate or otherwise affect a sale made under this chapter to enforce payment of taxes;\n(3)\nPrevent or stay any proceedings under this chapter; or\n(4)\nAffect the title of a purchaser.\n\n(b-1)\n(1)\nAt least 2 weeks before real property is offered at a tax sale under this chapter, the Mayor shall send a final notice of delinquency, by first class mail to the person who last appears as the owner of the real property on the tax roll, at the last address shown on the tax roll, as updated by the filing of a change of address in accordance with § 42-405. If the premises address is different from the address of record of the owner, the Mayor shall send a duplicate copy of the notice to the premises address, addressed to “Property Owner.”\n(2)\n“Housing Counseling Services. The U.S. Department of Housing and Urban Development (“HUD”) sponsors housing counseling agencies throughout the country that can provide advice on buying a home, renting, defaults, foreclosures, and credit issues. You can get a list of HUD-approved housing counseling agencies from the Real Property Tax Ombudsman (above).”\n\n(c)\nPayment of the total amount stated in the notice of delinquency and as directed in the notice shall preclude the real property from being offered at the tax sale to which the notice corresponds.\n\n(d)\nAction taken under § 47-1336, relating to energy efficient loans, shall be exempt from the notice requirements of this section.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 13A. Revised Real Property Tax Sales.","Subchapter II. Sale."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1341","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"342203492c11d708cba7d976c3f44e4696c9ee6006989be68837ce0a21e441f9","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1340","next":"us-dc/d.c.-code-47-1342"},"notice":"GroundRules: Original legal text. Not legal advice."}