District of Columbia ROD-1 Real Property Recordation and Transfer Tax

ROD-1 Real Property Recordation and Transfer Tax
Form FP-7/C
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.taxpayerservicecenter.com under Real Property Services/Search
Real Property Assessment Database.
Property Use - Check the appropriate box to indicate the property use.
Commercial and mixed-use property – If any part of the building or structure is commercial (class 2 for real property
tax purposes), check the “yes” box in the space provided. If the “yes” box is checked, please indicate, by checking
the appropriate box, whether, prior to the execution of the document being recorded, there is majority common
ownership (direct or indirect) between the property (or interest therein) being conveyed by such document and
the commercial (class 2) portion of the property. A deed shall be considered to transfer commercial property and
a security interest instrument shall be considered to encumber commercial property if any portion of the building
or structure in which the real property (or interest in the real property) being transferred by the deed or
encumbered by the security interest instrument is classified as Class 2 Property (commercial), regardless of
whether that portion is transferred in the deed or encumbered by the security interest instrument, if, prior to
execution of the deed or security interest instrument, the majority ownership of the real property (or interest in
real property) being transferred by the deed or encumbered by the security interest instrument and a portion of
the building or structure that is classified as Class 2 Property (commercial) was common (whether direct or
indirect). This provision does not apply to real property which is granted the homestead deduction by application
of the grantee with the recordation of the deed, as well as an accessory lot included within such deed.
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 Form ROD 1 (Rev. 08/2019)

party giving title; Grantee - party receiving title. The address provided by Grantee in Part G will be used for mailing
tax bills, assessment notices and other important notices. It is the owner’s responsibility pursuant to DC Code 42405 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 4th
Street, SW, 5th 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.taxpayerservicecenter.com.
Part G - Complete with the necessary information if the billing address is different from the property address in part
F.
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. 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.

Pursuant to OTR Tax Notice 2014-05 “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
Form ROD 1 (Rev. 08/2019)

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:
1. 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:
a. The principal face amount of the debt being refinanced or amended/modified;
b. 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);
c. Outstanding principal balance of the existing debt being refinanced or modified/amended;
d. In case of modification, amount of advances in the previous 12 months;
e. New loan amount;
f. 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;
g. Amount of recordation tax due. Please enter this amount in Line 6 Part I of the revised FP-7/C.
2. Letter from lender stating the outstanding principal amount of the existing debt;
3. Copy of HUD 1;
4. Copies of previously recorded security instruments subject to the refinance or modification;
5. 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”.
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) where total consideration is less than
Form ROD 1 (Rev. 08/2019)

$2,000,000.00, 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) where total actual or imputed consideration is
$2,000,000.00 and higher, use Lines 7 and 8 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.
For all taxable (nonexempt) deeds of trust secured by properties that are Class 2 or Mixed-Use where total
debt secured is $2,000,000.00 and higher, use Line 9 by entering the amount from Part H Line 3.
The $2,000,000 threshold test is applied by aggregating all debts in deeds of trust pertaining to the same
real property that are recorded on the same day. Where the aggregate of debts is $2,000,000 or higher, all
such deeds of trust are reportable on line 9, regardless of the amount of the debt secured by the deed of
trust (Refer to OTR Tax Notice).

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.

Form ROD 1 (Rev. 08/2019)

Real Property Recordation and Transfer Tax Form FP-7/C
PART A - Type of Instrument

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

Deed

Deed of Trust

Re-recording

Lease for a Term of 30 years or more
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

Property Use:

Street Name

Dwelling Units ≤ 5

Quadrant

Apartment

Commercial

Is any part of the entire building commercial (Class 2)?
Yes*

No

Unimproved

*If Yes, is there majority common ownership prior to this transfer? (See Instructions)
Yes†
No
† If Yes, this instrument will be taxed as commercial.

Fee Interest % Conveyed:

%

Was personal property included in this transfer?

Yes*

*If Yes, what type?

No

Estimated Value $

PART C - Instrument Submitted by or Contact Person
Name
Firm
Address
City

State

PART D - Return Instrument To
Name

Firm

Address

Phone No.

City

State

PART E – Grantor(s) Information
Grantor

Grantor

Grantor

Grantor

Address

Grantor(s) Tenancy

Zip

Phone No.

City

ROD 1 Revised 08/2019

Zip

State
Tenants in Common
Tenants by Entirety

Zip
Joint Tenants
Sole

Trustee

Government of the
District of Columbia
Office of Tax and
Revenue
1101 4th St. Street, SW
Washington, DC 20024
Phone (202)727-5374

PART F – Grantee(s) Information
Grantee

Grantee

Grantee

Grantee

Address

Phone No.

City

State

Grantee(s) Tenancy

Square

Suffix

Zip

Tenants in Common

Joint Tenants

Tenants by Entirety

Sole

Trustee

Lot

PART G - Mailing Address for Grantee (If different from Part F)
Last Name

First Name

Address

Middle Name

Unit No.

City

State

Zip

Phone
PART H- Consideration and Financing
"complete all items; insert zero if no amount"

Tax Exemption Application
Recordation Tax/Transfer Tax
(Cite to Specific DC Code Provision)

I. Deed
1. Acquisition Price
Cash

_______________________

________ / ________

_______________________

________ / ________

Amount of 1st Deed of Trust _______________________
Purchase Money Amount______________________
Other Exempt Amount _______________________
Nonexempt Amount:
_______________________

________
________

Amount of 2nd Deed of Trust _______________________
Purchase Money Amount______________________
Other Exempt Amount _______________________
Nonexempt Amount:
_______________________

________
________

Assumed or 3rd Deed of Trust ______________________
Purchase Money Amount______________________
Other Exempt Amount _______________________
Nonexempt Amount:
_______________________
2. Current Tax Year Assessed Value
(If No or Nominal Consideration) ____________________

ROD 1 Revised 08/2019

________
________

________ / ________

Tax Exemption Application
Recordation Tax

II. Deeds of Trust (no transfer of title)

(Cite to Specific DC Code Provision)

Government of the
District of Columbia
Office of Tax and
Revenue
1101 4th St. Street, SW
Washington, DC 20024
Phone (202)727-5374

Amount of Deed of Trust

____________________

Exempt Amount (s)

____________________

Nonexempt Amount(s)

____________________

________

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

PART I: Computation of Tax
Square

Suffix

Lot

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 with a total
consideration of less than $2,000,000.00, use Lines 4, 5 and 6. For commercial deeds and nonexempt security interest instruments
with a total consideration of $2,000,000.00 and higher, use Lines 7, 8 and 9. (See instructions)

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Recordation Tax
Recordation Tax
Transfer Tax
Recordation Tax
Transfer Tax
Recordation Tax
Recordation Tax
Transfer Tax
Recordation Tax
Total

0.725% of Line 1, Part H (attach form ROD 11)
1.1% of Line 1 or Line 2, Part H
1.1% of Line 1 or Line 2, Part H
1.45% of Line 1 or Line 2, Part H
1.45% of Line 1 or Line 2, Part H
1.45% of Line 3, Part H
2.5% of Line 1, or Line 2, Part H ($2,000,000.00 or higher)
2.5% of Line 1, or Line 2, Part H ($2,000,000.00 or higher)
2.5% of Line 3, Part H ($2,000,000.00 or higher)

$
$
$
$
$
$
$
$
$
$

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)

Grantee(s)

Typed Name

Typed Name

Signature

Signature

Date

Date

Subscribed to and sworn to before me

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:

My Commission Expires:
mm/dd/yyyy

ROD 1 Revised 08/2019

This information is subject to audit.
Please keep all supporting documentation.

mm/dd/yyyy