Assessment Ratio
100%
Appeal Deadline
April 1, 2026
Official Form
Real Property Tax Appeal
Risk of Increase
No
How Assessment Works in District of Columbia
The District of Columbia assesses property at 100% of estimated market value. Properties are reassessed annually based on sales data and market conditions. Your assessed value should reflect what your home would sell for on the open market.
How to File in District of Columbia
File a First Level appeal with the Office of Tax and Revenue (OTR) by April 1. If denied, file a Second Level appeal with the Real Property Tax Appeals Commission.
Step-by-Step
District of Columbia Appeal Process
Receive your assessment notice from the Office of Tax and Revenue (mailed in March).
File a First Level appeal with OTR by April 1.
OTR reviews your appeal and issues a decision.
If denied, file a Second Level appeal with the Real Property Tax Appeals Commission by October 1.
Attend the hearing and present comparable sales evidence.
FAQ
District of Columbia Property Tax Appeal Questions
Can my DC assessment increase on appeal?
No. DC law does not permit the assessment to increase as a result of your appeal. Your value can only stay the same or be reduced.
What is the homestead deduction in DC?
DC offers a homestead deduction of $87,500 for owner-occupied primary residences. This reduces your taxable assessed value. You must apply for the homestead deduction separately.
How often does DC reassess?
DC reassesses all property annually based on market conditions as of January 1. You can appeal every year if you believe your assessment is too high.