The Tax Sale Equity Amendment Act of 2026 seeks to modernize the tax sale process in the District of Columbia while enhancing protections for property owners. Key provisions include amendments to the Deed Recordation Tax Act, which now allows for the collection of delinquent recordation tax through tax sales. The bill also introduces a new method for calculating reasonable attorney fees based on the Consumer Price Index and establishes a 90-day redemption period for property owners or interested parties following a foreclosure action. Additionally, it clarifies the rights of property owners during the foreclosure process and increases certain fees associated with tax sales.

Further amendments focus on the foreclosure process, requiring trustees to file notices in foreclosure actions when a sale contract is signed and if the sale is not completed. The payment timeline for foreclosure judgments is modified, allowing payments to be made no earlier than 30 days after the judgment and extending the payment period to 60 days. The bill also outlines specific conditions for the applicability of certain sections to real properties based on assessed value and occupancy status, and it establishes a process for unlocatable beneficiaries entitled to distributions. Overall, these changes aim to streamline the foreclosure process and clarify the rights and responsibilities of all parties involved.