District of Columbia Property Tax Appeal Guide | Property Tax Edge
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District of Columbia

Mid-Atlantic · 1 county

Complete property tax appeal guide for District of Columbia homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

DC Office of Tax and RevenueModerate to Appeal
0.60%
Effective Tax Rate
Rank #36 nationally
100%
Assessment Ratio
100% of market value
$737,100
Median Home Value
latest Census/ACS estimate
$4,312
Median Annual Tax
Per year
1

$84,000 homestead deduction for owner-occupied primary residences

2

10% annual cap on assessed value increases for Class 1 (residential) property

3

50% tax reduction available for seniors 65+ with qualifying income

Appeal Deadline

April 1 — first-level petition to the Office of Tax and Revenue (NOT directly to RPTAC)

April 1 is the first-level administrative petition to OTR under §47-825.01a(d)(1). The Real Property Tax Appeals Commission is the SECOND stage and has no jurisdiction unless you filed with OTR first — you appeal to RPTAC within 45 days of OTR's Notice of Final Determination. Assessment notices mail in February.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding District of Columbia's Assessment Ratio

100%
100% of market value

District of Columbia assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Cap on Increase: Annual increase in assessed value capped at 10% for owner-occupied Class 1 property

How to Appeal Your Property Tax in District of Columbia

1

Review annual assessment notice (mailed February)

2

File your first-level petition with the Office of Tax and Revenue by April 1 — this is required

3

Receive OTR Notice of Final Determination

4

Appeal to the Real Property Tax Appeals Commission within 45 days of that determination

5

Further appeal to DC Superior Court

Appeal Body
Real Property Tax Appeals Commission (RPTAC) → DC Superior Court

Exemptions & Relief Programs

Homestead Exemption
$84,000 assessed value deduction for owner-occupied primary residence
Senior / Disabled Exemption
Senior Citizen/Disabled Homeowner Tax Relief: 50% reduction for 65+ with income under $130,550
Cap on Increase
Annual increase in assessed value capped at 10% for owner-occupied Class 1 property

Key Statutes & Legal References

§
D.C. Code §47-820 (assessment)
§
D.C. Code §47-825.01a (RPTAC appeals)
§
D.C. Code §47-850 (homestead deduction)

District of Columbia Property Tax Code

Governing Code
DC Official Code — Title 47 (Taxation, Licensing, Permits, Assessments, and Fees)
Assessment Authority
Office of Tax and Revenue (OTR)
Appeal Board
Real Property Tax Appeals Commission (RPTAC)
Assessment Cycle
Annual

Key Statutes

DC Code §47-820
Assessment of Real Property
Requires OTR to assess all real property at 100% of estimated market value annually.
DC Code §47-825.01a
Real Property Tax Appeals Commission
Establishes RPTAC and its authority to hear appeals from OTR assessments.
DC Code §47-850
Homestead Deduction
Provides a $84,000 deduction from assessed value for owner-occupied primary residences.
DC Code §47-863
Senior/Disabled Freeze
Freezes assessed value for qualifying senior citizens and disabled individuals.

Major Exemptions

Homestead Deduction
Owner-occupied primary residence
$84,000 assessed value
Senior Assessment Freeze
Age 65+, income limits, 1-year ownership
Frozen assessed value
Disabled Freeze
Totally disabled, income limits
Frozen assessed value
Official Code

District of Columbia Appeal Tools

Use these tools to build your appeal case for District of Columbia:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick District of Columbia Calculator

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$
Assessment ratio: 100% · Rate: 0.6%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Single jurisdiction simplifies process but high values and sophisticated assessors

Taxing Authority

DC Office of Tax and Revenue
Assessment Frequency
Annual

Ready to Appeal Your District of Columbia Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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District of Columbia's assessment ratio study

How closely District of Columbia assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2024

Assessment Ratio Report

Median ratio
97.4%
COD
5
PRD
1.03

Appeal first to OTR then petition the Real Property Tax Appeals Commission, citing the report to show your own assessment-to-sale ratio exceeds the citywide or class median, or that class COD/PRD breaches IAAO standards.

Official District of Columbia dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in District of Columbia

DC actively issues supplemental assessments twice a year for new construction, omitted property, and use changes, billed on a prorated half-year basis, and can reach back up to 3 years for property that escaped taxation. Every supplemental or omitted-property notice carries a 45-day administrative review window.

Supplemental assessment (new improvements / omitted from roll / change in use)

OTR assesses mid-year when: construction or improvement in progress or completed (generally where value added exceeds statutory thresholds, e.g., improvements over $100,000), property was erroneously omitted from the previous roll since the last annual or supplemental assessment, or use/classification changed. Supplemental assessments are made twice a year and billed with half-year effect (prorated).

Appeal window: Petition for administrative review within 45 days of the supplemental assessment notice; then appeal to the Real Property Tax Appeals Commission (RPTAC) within 45 days of the final determination; then D.C. Superior Court.45 days

Omitted property / void assessment reassessment

Property that escaped assessment or taxation, or whose assessment was void, is reassessed by the Mayor/OTR.

Appeal window: 45 days from the date of the notice to petition for administrative review and appeal a final determination (per 47-831 notice-and-appeal provisions, mirroring the supplemental process).45 days

Annual assessment appeal / real property tax refunds

Disagreement with the annual (TY) assessment notice issued around March 1, or tax overpayment after reduction.

Appeal window: First-level administrative appeal by April 1 following the notice of proposed assessment; RPTAC appeal within 45 days of the first-level decision; refunds available for overpayments resulting from final determinations.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your District of Columbia appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

District of Columbia property tax appeals — frequently asked questions

When is the property tax appeal deadline in District of Columbia?+

In District of Columbia, the appeal window is April 1 — first-level petition to the Office of Tax and Revenue (NOT directly to RPTAC). April 1 is the first-level administrative petition to OTR under §47-825.01a(d)(1). The Real Property Tax Appeals Commission is the SECOND stage and has no jurisdiction unless you filed with OTR first — you appeal to RPTAC within 45 days of OTR's Notice of Final Determination. Assessment notices mail in February. Always confirm the exact date with your local dc office of tax and revenue or appeal board, as it can vary by county.

How do I appeal my property tax assessment in District of Columbia?+

The general process: 1) Review annual assessment notice (mailed February); 2) File your first-level petition with the Office of Tax and Revenue by April 1 — this is required; 3) Receive OTR Notice of Final Determination; 4) Appeal to the Real Property Tax Appeals Commission within 45 days of that determination; 5) Further appeal to DC Superior Court. Appeals are heard by the Real Property Tax Appeals Commission (RPTAC) → DC Superior Court.

What is the average property tax rate in District of Columbia?+

District of Columbia's effective property tax rate is about 0.6% of value — roughly $4,312 per year on the state's median home value of $737,100. Assessments are made at 100% of market value.

What exemptions can lower my property tax in District of Columbia?+

Common relief includes the homestead exemption ($84,000 assessed value deduction for owner-occupied primary residence) and senior relief (Senior Citizen/Disabled Homeowner Tax Relief: 50% reduction for 65+ with income under $130,550). Eligibility and amounts vary — check with DC Office of Tax and Revenue.

Does District of Columbia cap how much property taxes can increase?+

Yes. Under Cap on Increase: Annual increase in assessed value capped at 10% for owner-occupied Class 1 property

Is it worth appealing my property taxes in District of Columbia?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.