"New legislation has created a class 3 property tax rate for vacant commercial and residential properties in the District of Columbia. Under the "Real Property Classification Clarification Emergency Act of 2002," vacant property will be taxed at $5.00 per $100 of assessed value beginning in 2003.
The Office of Tax and Revenue is sending letters about the new tax rate to the owners of 5,300 properties identified by the District as vacant."
Office of Tax and Revenue Press Release
December 10, 2002 (Please note date--Ed.)