District of Columbia Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for District of Columbia. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How District of Columbia assessment appeals generally work (state framework reviewed 2026-08-03 from official District of Columbia sources): The Office of Tax and Revenue assesses real property at 100% of estimated market value. Property class, exemptions, and credits affect tax treatment but do not change the general market-value assessment standard. A property owner begins with a First-Level Administrative Review by the Office of Tax and Revenue. An eligible second-level appeal goes to the Real Property Tax Appeals Commission, followed by authorized review in the Superior Court of the District of Columbia.
District of Columbia deadline framework: A proposed full-year assessment petition is generally due on or before April 1. A second-level appeal is generally due within 45 calendar days of the First-Level Decision. New-owner, supplemental, delayed-decision, and court filings use separate triggers and must be checked against the applicable notice.
Local variation in District of Columbia: The District uses a centralized assessment and appeal system rather than county administration. Tax class, ownership-transfer timing, supplemental assessments, exemptions, and the type and date of each notice materially affect the route, required evidence, and deadline.
Before relying on a date: Resolve the tax year, square-suffix-lot identifier, property class, ownership-transfer history, assessment type, and notice dates, then verify the current OTR form and submission channel, RPTAC eligibility and deadline, and any Superior Court requirement before presenting filing guidance.
State source: District of Columbia Office of Tax and Revenue, Real Property Assessment Appeal Rights & Application, https://otr.cfo.dc.gov/node/1019932. Reviewed 2026-08-03.
State source: District of Columbia Office of Tax and Revenue, AD-100 First Level Review Application, https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/AD-100%20First%20Level%20Review%20Application_0.pdf. Reviewed 2026-08-03.
State source: District of Columbia Real Property Tax Appeals Commission, Filing Deadline Dates, https://rptac.dc.gov/service/filing-deadline-dates. Reviewed 2026-08-03.
District of Columbia County: 2026 deadline guidance is April 1, 2026 for ordinary first-level appeals; limited later routes may apply. Guide: https://fairpath.app/property-tax-appeal/district-of-columbia/district-of-columbia
Source: District of Columbia Office of Tax and Revenue, Integrated Tax System Public Extract (ITSPE), https://maps2.dcgis.dc.gov/dcgis/rest/services/DCGIS_DATA/Property_and_Land_WebMercator/FeatureServer/53. Reviewed 2026-08-10.
Source: District of Columbia Office of Tax and Revenue, MyTax.DC.gov, https://mytax.dc.gov/. Reviewed 2026-07-16.
Source: District of Columbia Office of Tax and Revenue, Real Property Assessments and Appeals FAQ, https://otr.cfo.dc.gov/page/real-property-assessments-and-appeals-faqs. Reviewed 2026-07-16.
Source: District of Columbia Office of Tax and Revenue, Taxpayer Rights, Appeals and Reconsiderations, https://otr.cfo.dc.gov/node/1798616. Reviewed 2026-07-16.
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