Tax Code Reference
Effective Rate: 0.6%
District of Columbia
Property Tax Code
DC Official Code — Title 47 (Taxation, Licensing, Permits, Assessments, and Fees) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in District of Columbia.
Quick Facts
Assessment Authority
Office of Tax and Revenue (OTR)
Appeal Board
Real Property Tax Appeals Commission (RPTAC)
Assessment Ratio
100% of estimated market value
Assessment Cycle
Annual
Appeal Deadline
April 1 — first-level petition to the Office of Tax and Revenue (NOT directly to RPTAC)
Assessment System
Governing CodeDC Official Code — Title 47 (Taxation, Licensing, Permits, Assessments, and Fees)
Assessment AuthorityOffice of Tax and Revenue (OTR)
Assessment Ratio100% of estimated market value
Assessment CycleAnnual
Appeal System
Appeal BoardReal Property Tax Appeals Commission (RPTAC)
Appeal DeadlineApril 1 — first-level petition to the Office of Tax and Revenue (NOT directly to RPTAC)
Key Notes for District of Columbia
DC assesses all property annually at 100% of market value. The Homestead Deduction reduces the taxable assessed value by $84,000. The appeal window opens January 1 and closes April 1 for OTR review.
Hearing Types Available
1
OTR first-level review2
Real Property Tax Appeals Commission3
DC Superior CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption/deduction
Unequal assessment