GOVERNMENT OF THE DISTRICT OF COLUMBIA REAL

GOVERNMENT OF THE DISTRICT OF COLUMBIA

OFFICE OF THE CHIEF FINANCIAL OFFICER

OFFICE OF TAX AND REVENUE

OFFICE OF THE RECORDER OF DEEDS

REAL PROPERTY RECORDATION AND TRANSFER TAX FORM FP-7/C-GENERAL INSTRUCTIONS

A completed Tax Return (FP-7/C) is required to record any Deed, Deed of Trust, Modification or

Amendment to a Deed of Trust, Trustee’s Deed or Memorandum of Lease for a term of 30 years or

more. This is not an exhaustive list; you should contact your legal or tax advisor concerning whether

you have a duty to record and file this tax return.

The Recorder of Deeds Office cannot provide legal advice or assist in completing any forms or documents. We

recommend contacting a competent legal advisor for assistance in preparing documents.

Part A- Check the box corresponding to the type of instrument/document being recorded

Part B- Complete all relevant fields as fully as possible. Enter the square, suffix and lot in the appropriate fields.

The square, suffix and lot can be found at www.mytax.dc.gov under Real Property Services/Search Real

Property Assessment Database.

Property Use - Check the appropriate box to indicate the property use.

Interest % Conveyed - Enter into the box the percentage of interest being conveyed by the Grantor, such as 100%,

50%, 33%, etc., as applicable.

Parts C & D - Complete all the fields with necessary information.

Parts E & F - Enter the complete name, address, and telephone number of each Grantor and Grantee: Grantor

- party giving title; Grantee - party receiving title. The address provided by Grantee in Part F or G (as applicable)

will be used for mailing tax bills, assessment notices and other important notices. It is the owner’s responsibility

pursuant to DC Code 42- 405 to advise the Office of Tax and Revenue of any change of address.

You should expect to receive real property tax bills twice a year (payable by March 31 and September 15). If you

do not receive a tax bill, please contact the Office of Tax and Revenue at (202) 727-4829. Please send change of

address requests to: Office of Tax and Revenue, Real Property Tax Administration, Attn: Maps & Title Unit, 1101 4

Street, SW, 5

Floor, Washington, DC 20024. A “Change of Address” form with filing instructions is available on

the Office of Tax and Revenue’s Web site, www.mytax.dc.gov.

ROD 1 Revised 10/2023

Part G - Complete with the necessary information if the billing address is different from the property address in part

Part H –

I. Deed To be completed only when there is transfer of title of the real estate, leases for 30 years or longer

including renewals, and life estates.

Line 1 “Acquisition Price”: Enter the total purchase price or consideration paid or to be paid, including cash,

mortgages, and assumed liabilities. Provide a breakdown of the Acquisition Price by entering the relevant amounts

under Cash; Deed of Trust and Assumed. For each Deed of Trust and Assumed Deed of Trust enter separately

amounts that are exempt from recordation tax and amounts that are subject to recordation tax.

Pursuant to DC Code §42-1103(b-1)(2)(D) every purchase money deed of trust must recite on its face the amount

of the purchase money it is securing. Enter the amount of purchase money shown on the face of the document in

the “Purchase Money Amount” line(s) of this form.

Line 2: “Current Tax Year Assessed Value”: Where there is no consideration paid or required to be paid for

the real property or where such consideration is nominal (consideration is deemed nominal if it is less than 30% of

the fair market value of the property), enter the fair market value (FMV) of the property using the latest total

assessed value.

Tax Exemption Application: For any amounts which an exemption from transfer and/or recordation tax is claimed

enter either the complete DC Code provision or the applicable paragraph number from Form ROD 7 and ROD 8.

Supporting documentation is required to substantiate a claim for exemption. For more information see Form ROD

4 “Required for Claiming Exemption from Recordation and/or Transfer Tax”.

II. Deeds of Trust (No transfer of title): To be completed only for security instruments that are not filed

simultaneously with a deed of title as purchase money indebtedness. A separate Form FP7/C is to be filed for

each deed of trust or mortgage. This section applies to deeds of trust which are refinances, modifications and

amendments of commercial and residential deeds of trust; or commercial or residential loans that are not filed in

conjunction with the purchase of real estate. Enter the total amount of the deed of trust; and then separately

enter amounts that are exempt from recordation tax and amounts that are subject to recordation tax.

ROD 1 Revised 10/2023

Pursuant to OTR Tax Notice 2023-04 “NOTICE REGARDING THE TAXATION OF INSTRUMENTS RELATING TO

REFINANCES AND MODIFICATIONS” (see ROD’s website for the complete text of the Notice), if the deed of trust is

a commercial refinance, modification and/or amendment of a previously recorded deed of trust, where

exemption from recordation tax is claimed, the following information and documentation must be attached to this

form:

Statement to the FP-7. The statement at a minimum MUST contain the following information and the

information MUST be presented in the following order:

The principal face amount of the debt being refinanced or amended/modified;

Instrument number, date of recordation, amount of tax paid as indicated on the recording stamp, and if

applicable the exemption claimed on the prior instrument(s);

Outstanding principal balance of the existing debt being refinanced or modified/amended;

In case of modification, amount of advances in the previous 12 months;

New loan amount;

Taxable amount, resulting from the difference between the new loan amount, plus the amount of advances

in case of modifications, less the outstanding principal balance of the existing deed. Please enter the taxable

amount in Line 3 Part H of the revised FP-7;

Amount of recordation tax due. Please enter this amount in Line 6 Part I of the revised FP-7/C;

For refinances, a statement as to whether the obligor of the debt being retired and grantor of the deed of trust

securing it is the same as the obligor on the replacement debt and grantor of the deed of trust securing it;

For refinances, a statement as to whether the real property securing the debt being retired is the same as the real

property securing the replacement debt.

Letter from lender stating the outstanding principal amount of the existing debt;

Copy of HUD 1;

Copies of previously recorded security instruments subject to the refinance or modification;

Original new security instrument containing a recital on its face as to the instrument number of the deed of trust

being refinanced, modified or amended.

Line 3: enter total amounts of taxable (nonexempt) deeds of trust from sub part I (Deed) and/or sub part II

(Deeds of Trust-no transfer of title).

Tax Exemption Application: For any amounts which an exemption from recordation tax is claimed, enter either the

complete DC Code provision or the applicable paragraph number from Form ROD 7. Supporting documentation is

required to substantiate a claim for exemption. For more information, see Form ROD 4 “Required for Claiming

Exemption from Recordation and/or Transfer Tax”.

ROD 1 Revised 10/2023

Part I - Computation of Tax

For recordation tax on residential deed transfers by qualified first-time homebuyers, use Line 1. Multiply the rate

of tax .725% by the amount from Part H, Line 1 or Line 2. If this tax rate is selected, attach form ROD 11.

For residential deed transfers where total consideration is less than $400,000.00, use Lines 2 and 3 by entering the

amount from Part H, Line 1 or Line 2.

For residential deed transfers where total consideration is $400,000.00 and higher, use lines 4 and 5 by entering

the amount from Part H, Line 1 or Line 2.

For commercial deed transfers (Class 2 and Mixed-Use properties) use Lines 4 and 5 by entering the amount from

Part H, Line 1 or Line 2.

For all taxable (nonexempt) deeds of trust other than those reportable on line 9, use line 6 by entering the

amount from Part H Line 3.

Part J - Names of all grantors (party(ies) giving title) and grantees (party(ies) receiving title) must be listed in

the tax return and those names must be printed. All signatures must be acknowledged and notarized.

Form ROD

2 “Affidavit Addendum/FP7CA” may be used when additional space is required for the SIGNATURES by

all parties to the deed to the real property(ies). All signatures must be under oath, and this form must be

attached to the Form FP-7/C.

ROD 1 Revised 10/2023

Government of the

District of Columbia

Office of Tax and

Revenue

Recorder of Deeds

1101 4th St. Street, SW

Washington, DC 20024

Phone (202)727-5374

Real Property Recordation and Transfer Tax Form FP-7/C

PART A - Type of Instrument

Deed Deed of Trust Lease for a Term of 30 years or more

Re-recording Other:

PART B - Property Description/Data/Property Being Conveyed

Square Suffix Lot Square Suffix Lot

If more than one lot, list Square/Suffix/Lots below or attach addendum:

Square and/or Parcel Lot(s)

Property Address: Unit No.

Street Number Street Name Quadrant

Property Use: Dwelling Units ≤ 5 Apartment Commercial

Does the transfer include Condo Parking?

Yes

If YES, what is the parking account?

Square Suffix Lot

Fee Interes

t % Conveyed: %

Was personal property included in this transfer? Yes* No

*If Yes, what type? Estimated Value $

PART C - Instrument Submitted by or Contact Person

Name Firm

Address

City State Zip

PART D - Return Instrument To

Name Firm

Address Phone No.

City State Zip

PART E – Grantor(s) Information

Grantor Grantor

Address Phone No.

City State Zip

Grantor(s) Tenancy Tenants in Common Joint Tenants Trustee

Tenants by Entirety Sole

ROD 1 Revised 10/2023

Government of the

District of Columbia

Office of Tax and

Revenue

1101 4th St. Street, SW

Washington, DC 20024

Phone (202)727-5374

Square

Suffix

Lot

PART F – Grantee(s) Information

Grantee Grantee

Address Phone No.

City State Zip

Grantee(s) Tenancy Tenants in Common Joint Tenants Trustee

Tenants by Entirety Sole

PART G - Mailing Address for Grantee

(If different from Part F)

Last Name First Name Middle Name

Address Unit No.

City State Zip

Phone

PART H- Consideration and Financing

"complete all items; insert zero if no amount"

Deed

Tax Exemption Application

Recordation Tax/Transfer Tax

(Cite to Specific DC Code Provision)

Acquisition Price /

Cash /

Amount of 1

Deed of Trust

Purchase Money Amount

Other Exempt Amount

Nonexempt Amount:

Amount of 2

Deed of Trust

Purchase Money Amount

Other Exempt Amount

Nonexempt Amount:

Assumed or 3

Deed of Trust

Purchase Money Amount

Other Exempt Amount

Nonexempt Amount:

2. Current Tax Year Assessed Value

(If No or Nominal Consideration)

Government of the

II.

Deeds of Trust (no transfer of title)

Amount of Deed of Trust

Tax Exemption Application

Recordation Tax

(Cite to Specific DC Code Provision)

District of Columbia

Office of Tax and

Revenue

1101 4th St. Street, SW

Washington, DC 20024

Phone (202)727-5374

Exempt Amount (s)

Nonexempt Amount(s)

3. Total Amount of all Nonexempt Deeds of Trust (I & II)

Square

Suffix Lot

PART I: Computation of Tax

For recordation tax on residential deed transfers by qualified first-time homebuyers, use Line 1. For residential deed transfers

with a total consideration of less than $400,000.00, use Lines 2 and 3. For residential deed transfers with a total consideration of

$400,000.00 and higher, use Lines 4 and 5. For commercial deeds and nonexempt security interest instruments, use Lines

4, 5 and 6. (See instructions)

Recordation Tax

0.725% of Line 1, Part H (attach form ROD 11)

Recordation Tax

1.1% of Line 1 or Line 2, Part H

Transfer Tax

1.1% of Line 1 or Line 2, Part H

Recordation Tax

1.45% of Line 1 or Line 2, Part H

Transfer Tax

1.45% of Line 1 or Line 2, Part H

Recordation Tax

1.45% of Line 3, Part H

7. Total Due $

PART J: Affidavit (Part A to J)

I/We hereby swear or affirm under penalty of perjury that this return, including any accompanying

schedules/documents/and statements, has been examined by me/us and to the best of my/our knowledge and

belief, the statements and representations are correct and true. I/We hereby acknowledge that any false

statement or misrepresentations I/We made on this return is punishable by criminal penalties under the laws of

the District of Columbia.

Grantor(s)

Typed Name

Signature

Grantee(s)

Typed Name

Signature

Date

Subscribed to and sworn to before me

Date

Subscribed to and sworn to before me

by Grantor(s) this day of by Grantee(s) this day of

, 20 . , 20 .

Notary Public Notary Public

My Commission Expires:

mm/dd/yyyy

My Commission Expires:

mm/dd/yyyy

ROD 1 Revised 10/2023

This information is subject to audit.

Please keep all supporting documentation.