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.
What is the effective property tax rate in District of Columbia?
District of Columbia property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because District of Columbia assesses property at 100% of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in District of Columbia?
Most District of Columbia appeals take between 6 weeks and 6 months from filing to final decision. After you file Real Property Tax Appeal, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in District of Columbia?
Yes. In District of Columbia, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the April 1, 2026 deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in District of Columbia hearings?
The strongest evidence in a District of Columbia appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to District of Columbia's rules.