District of Columbia Property Tax Appeal Guide
The District of Columbia assesses real property at 100% of estimated market value annually, with a homestead deduction and a 10% cap on annual taxable increases for owner-occupants.
100%
Statutory percentage
April 1 (Real Property Tax Appeals Commission)
Verified July 2026 — confirm on your notice
D.C. Code § 47-825.01a (assessment appeals)
Governing state code
How to File in District of Columbia
Review the annual Notice of Proposed Assessment mailed by OTR by March 1.
File a first-level appeal with the Office of Tax and Revenue (OTR) by April 1.
Provide comparable sales supporting a lower estimated market value.
If denied, appeal to the Real Property Tax Appeals Commission (RPTAC).
Appeal to the D.C. Superior Court Tax Division if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in District of Columbia?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in District of Columbia
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. District of Columbia taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a District of Columbia appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption/deduction · Unequal assessment
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your District of Columbia county assessor before filing — it is the fastest saving most people miss.
- Homestead Deduction $84,000 assessed value
- Owner-occupied primary residence
- Senior Assessment Freeze Frozen assessed value
- Age 65+, income limits, 1-year ownership
- Disabled Freeze Frozen assessed value
- Totally disabled, income limits
Who hears a District of Columbia appeal
Your appeal is decided by Real Property Tax Appeals Commission — the value itself is set by the Office of Tax and Revenue (OTR), which is who you are disagreeing with.
- 1
OTR first-level review
- 2
Real Property Tax Appeals Commission
- 3
DC Superior Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key District of Columbia statutes
The sections a District of Columbia appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- DC Code §47-820
- Assessment of Real Property
- DC Code §47-825.01a
- Real Property Tax Appeals Commission
- DC Code §47-850
- Homestead Deduction
- DC Code §47-863
- Senior/Disabled Freeze
- DC Code §47-857.09
- Tax Abatement Programs
Official District of Columbia resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
District of Columbia property tax appeal questions
- When is the deadline to appeal property taxes in District of Columbia?
- April 1 (Real Property Tax Appeals Commission). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in District of Columbia?
- Real Property Tax Appeals Commission hears it. The full path is: OTR first-level review, then Real Property Tax Appeals Commission, then DC Superior Court.
- What is the assessment ratio in District of Columbia?
- 100% of estimated market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in District of Columbia?
- District of Columbia recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption/deduction, Unequal assessment. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does District of Columbia offer?
- Homestead Deduction — $84,000 assessed value, for owner-occupied primary residence; Senior Assessment Freeze — Frozen assessed value, for age 65+, income limits, 1-year ownership; Disabled Freeze — Frozen assessed value, for totally disabled, income limits. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in District of Columbia?
- About 0.6% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
District of Columbia Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your District of Columbia appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.