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Tax Lots

Published by Department of Buildings | District of Columbia | Metadata Last Checked: May 05, 2026 | Last Modified: 2026-05-01T00:00:00.000Z
Tax lots are not determined by survey and are therefore not official lots in the same way record lots are. These lots are normally numbered between 800 and 1999 within a square to differentiate them from record lots on the property tax maps. When a tax lot is established by RPTA, an A&T Plat is generated by RPTA and forwarded to the surveyor’s office. These A&T Plats are not reviewed but simply filed by the Surveyor; they do not comply with the standards required of subdivision plats and are not recorded. Tax Lots are not normally acceptable when applying for building permits and must be converted to Record Lots through the normal subdivision process involving the D.C. Surveyor’s Office before permits will be issued. The only exception is if the lot does not face a public street. Furthermore, at the time of their creation and plating, there is no review made of tax lots for compliance with D.C. Zoning, Subdivisions or any other ordinances. These lots are simply pieces of property, owned by somebody, described in deeds, for which tax bills are sent and real estate taxes are collected by the city. Some Record Lots also function in this capacity. Geographically, tax lots typically overlay layers such as record lots or sometimes reservations. There are known instances where tax lots do not overlay these types of layers. Up until approximately 1972, A&T lots were only created by the Tax Assessor out of lands that had been previously Record Lots at some point in their history. For a short period of time in the early to mid-1970s, a decision was made to start eliminating fractional parcels (see definition below) and make them all into A&T lots. The intent was to do away with Parcels altogether and have all properties in the city be either tax lots or record lots. By doing this, they converted unsubdivided parcels into A&T lots where no underlying record lot exists. There is often little or no historical source information about these types of transactions, therefore vectorizing them often requires vast amounts of research.

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