District of Columbia property tax appeals, 2027
In District of Columbia, you appeal a property assessment to the Office of Tax and Revenue, Real Property Assessment Division, and the deadline is April 1. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 1 counties, state and county recordsHow appeals work in District of Columbia
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 before the notice (D.C. Code §47-802(8), §47-820(a)(3)); e.g. January 1, 2025 for tax year 2026; uniformity is also recognized (OTR Form AD-100, Part 3 (“Equalization”)) |
| How homes are assessed | 100% of market value |
| Deadline | On or before April 1 after the notice; new owners within 45 days of the transfer (D.C. Code §47-825.01a(d)(1)–(2)). Then the Real Property Tax Appeals Commission within 45 days of OTR’s final determination (§47-825.01a(e)(1)(A)). |
| First appeal to | Office of Tax and Revenue, Real Property Assessment Division (First Level Administrative Review) |
| What the notice shows | Market value as “Proposed Assessed Value”; assessed value as “Taxable Assessment”. Mails: Late February to March 1 (D.C. Code §47-824) |
| Assessment limit | Homestead taxable assessment may rise no more than 10% a year (2% with senior or disability relief); applied as a credit and lost after a sale (D.C. Code §47-864). |
| Sale prices public | Yes |
| Statutes | Grounds: D.C. Code §47-820(a)(3). Filing: D.C. Code §47-825.01a(d), (e). Assessor’s evidence: D.C. Code §47-825.01a(e)(1)(A) (assessor’s worksheets sent with OTR’s final determination when the value changes). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every District of Columbia county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| District of Columbia | Not yet published | — | — | Scan from recent sales |
District of Columbia questions
When is the property tax appeal deadline in District of Columbia?
On or before April 1 after the notice; new owners within 45 days of the transfer (D.C. Code §47-825.01a(d)(1)–(2)). Then the Real Property Tax Appeals Commission within 45 days of OTR’s final determination (§47-825.01a(e)(1)(A)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in District of Columbia?
The Office of Tax and Revenue, Real Property Assessment Division (First Level Administrative Review) hears the first appeal (D.C. Code §47-825.01a(d), (e)).
How is a home assessed in District of Columbia?
At 100% of market value, valued as of January 1 before the notice (D.C. Code §47-802(8), §47-820(a)(3)); e.g. January 1, 2025 for tax year 2026. Homestead taxable assessment may rise no more than 10% a year (2% with senior or disability relief); applied as a credit and lost after a sale (D.C. Code §47-864).
What does a District of Columbia assessment notice show?
The market value, labeled “Proposed Assessed Value”, and the assessed value, labeled “Taxable Assessment”. Notices mail: Late February to March 1 (D.C. Code §47-824).
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- D.C. Code §47-820 (assessed value = estimated market value)
- D.C. Code §47-802 (valuation date definition)
- D.C. Code §47-824 (assessment notice)
- D.C. Code §47-825.01a (administrative review and RPTAC)
- D.C. Code §47-864 (owner-occupant 10% cap credit)
- OTR Form AD-100 First Level Administrative Review Application (TY 2027)
- OTR TY 2026 assessment release (Mar 13, 2025)
- OTR real property appeal rights
- OTR Real Property Public Extract (recent sale prices and dates)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).