District of Columbia Code Division VIII. General Laws. § 47-811. Real property tax payment plans.

(1) “Eligible homeowner” means an owner or owners who receives the homestead deduction pursuant to § 47-850 and:

(2) “Tax liabilities” means both real property taxes that are delinquent and real property taxes that are currently due but not yet delinquent.  The term “tax liabilities” does not include:

(1) Eligibility for a payment plan shall be based on the criteria set forth in the definition of “eligible homeowner” in subsection (a)(1) of this section;

(2) Payment plans may be computed on a 12-month, 18-month, or 24-month basis, and tax liabilities are to be paid in equal installments over the period agreed to in writing by the eligible homeowner pursuant to the terms of the payment plan;

(3) No down payment shall be required;

(4) Payments may be made by direct ACH debit from the eligible homeowner's bank account to the District or by check or money order payable to the “DC Treasurer”, and, if there are insufficient funds for the debit or check, the eligible homeowner shall also be liable for a fee imposed by the District for the dishonored payment;

(5) An eligible homeowner cannot have more than one payment plan active at a time;

(6) An eligible homeowner cannot apply for a payment plan for periods covered under a payment plan that he or she previously defaulted on;

(7) If there is a reclassification of a property, a homestead or senior/disabled audit, or the granting of a tax relief application during the term of a payment plan, the existing payment plan shall terminate, and the eligible homeowner can reapply for the same periods covered by the terminated plan;

(8) Property will not be sold at a tax sale during the time a payment plan is active;

(9) While enrolled in a payment plan, an eligible homeowner shall remain current on real property taxes that come due;

(10) The Office of Tax and Revenue may declare an eligible homeowner in material breach of a payment plan if he or she fails to make the required payments;  provided, that a material breach may not be declared earlier than the 65th day from the agreed upon due date for a missed payment and the 45th day from the mailing of a notice of risk of material breach;

(11) An eligible homeowner who has been declared in material breach of a payment plan may have his or her payment plan reinstated if he or she pays a lump sum equal to twice the regular monthly payment due, together with the missed payments as well as any payments currently due;  and

(12) The Office of Tax and Revenue may declare an eligible homeowner in default if he or she has failed to cure a material breach within 45 days of the date the eligible homeowner is declared to be in material breach, and, if an eligible homeowner is declared in default of a payment plan, such plan shall be void.

(1) The monthly payment amount;

(2) The past-due date;

(3) The length of the plan, including the number of payments;

(4) The total amount agreed to be due under the plan;

(5) A statement of the delinquent tax periods covered by the plan as well as an itemized statement of the amounts due for each period specifying the amount due for principal, interest, penalties, and any other charges or fees;

(6) A statement that the eligible homeowner is required to remain current on real property taxes during the length of the agreement, as well as an explanation of how current payments should be tendered in order to avoid misapplication of payments to delinquent taxes;

(7) A brief explanation of how payments will be applied to the delinquency;

(8) A brief explanation of the consequences of breach and default on the payment plan;  and

(9) A statement that payments are to be remitted to the District electronically by direct debit or by check or money order payable to the “DC Treasurer”, that payments made electronically will be withdrawn from the eligible homeowner's account on the monthly payment due date, and that, if there are insufficient funds for the debit, the eligible homeowner also shall be liable for a fee imposed by the District for the dishonored payment.

(d)(1) If an eligible homeowner fails to make a required payment within 20 days of an agreed-upon payment due date, the Office of Tax and Revenue shall send a notice of risk of material breach to the eligible homeowner.  The notice shall include a statement that the eligible homeowner is at risk of material breach, the entire amount required to cure the missed payment or payments as well as any payments currently due, and a brief description of the consequences of a material breach.

(2) If an eligible homeowner is declared to be in material breach of a payment plan, the Office of Tax and Revenue shall send a notice of material breach to the eligible homeowner that includes a clear statement that he or she has been declared in material breach, the date on which the material breach was declared, the entire amount required to cure the missed payment or payments as well as any payments currently due and lump sum payments that may be required, and a clear statement that failure to make the required payment will result in default.