District of Columbia property tax appeals
Review the sourced process overview below, then get the District of Columbia DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a District of Columbia appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? District of Columbia has 7 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
New owner first-level administrative review
If real property is transferred to a new owner during the tax year immediately preceding the tax year for which the proposed assessment/classification will be in effect, the new owner may petition OTR for administrative review, provided no other petition or appeal for that tax year has been filed for the property. OTR publishes Form AD-101 for this purpose (https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/TY%202027%20AD-101%20New%20Owner-First%20Level%20Review%20Application_.pdf).
When:
primary source · verified
Petition following a delayed assessment notice
If the Mayor/OTR issues a delayed notice of proposed change in assessed value or classification (permitted up to May 1 where a delay occurs for cause), the owner may file the § 47-825.01a(d)(1) petition for administrative review within 30 days after the delayed notice is mailed, in lieu of the April 1 deadline.
When:
primary source · verified
Petition after an administrative or clerical correction of assessment
OTR may make an administrative or clerical correction to an assessment for the current or immediately succeeding tax year; the notice of correction must be mailed by certified or registered mail to the owner's address of record. The owner may then petition for administrative review and appeal from a final determination in the same manner as a § 47-825.01a(d)(2) petition. Separately, OTR may change an assessment or classification resulting from a substantial error that would cause an injustice to the owner for the immediately succeeding, current, or preceding 3 tax years (§ 47-825.01a(f)(2)).
When:
primary source · verified
Appeal of a fair market value determination for transfer/recordation tax
A transferor or transferee may petition OTR for administrative review of a fair market value determination made under D.C. Code §§ 42-1103(a), 42-1104(c), or 47-903(a)(1)(B); appeal to RPTAC lies within 45 days after the notice of final determination, and to Superior Court within 45 days after RPTAC's final determination, provided the transfer/recordation tax plus penalties and interest has first been paid.
When:
primary source · verified
RPTAC appeal of homestead, senior, or disabled benefit eligibility
RPTAC has jurisdiction to change a decision on homestead, senior, or disabled benefit eligibility, in addition to assessed value and classification. RPTAC publishes a separate 'Real Property Homestead Appeal Form' and instructions for this purpose.
When:
primary source · verified
Rehearing before RPTAC
OTR, an aggrieved owner, or an aggrieved transferor/transferee may request a rehearing before RPTAC by written notice to the Chairperson. A rehearing is granted as of right if the decision changes the proposed assessed value or determined fair market value of a property (excluding single-family residential property) by at least 20% or $10 million, whichever is less. No decision is changed on rehearing except on a finding of plain error, and the rehearing is a continuation of the original hearing, not a hearing de novo.
When:
primary source · verified
Supplemental assessment administrative review
OTR publishes a 'Supplemental Assessment Administrative Review Application' (TY 2027 edition) for review of supplemental assessments; appeals of new buildings/supplemental assessments are governed by D.C. Code §§ 47-829 and 47-830, which also supply an alternative route to Superior Court under § 47-825.01a(g)(1).
What evidence wins in District of Columbia
Form AD-100 lists three appeal bases at the first level: (1) Estimated Market Value — supported by a recent written appraisal, recent settlement statement, or property insurance documents; (2) Equalization — 'A listing of properties that you consider to be comparable to your property'; and (3) Property Damage or Condition — cost estimates, damage claims. Classification appeals are also available (Class 3/Class 4 classification appeals use a different process). RPTAC's filing instructions direct appellants to attach 'pictures, appraisals, settlement statements, sales data, and assessment data,' confirming that both comparable SALES and comparable ASSESSMENTS may be submitted. Income-producing properties must file specified income/expense and leasing forms (FR-308, FP-421, FP-422, FP-437, FP-315), and D.C. Code § 47-825.01a(e)(2)(A)(iii) requires the RPTAC appeal to include income and expense statements for the 2 preceding calendar years where required under § 47-821(d)(1). All information in support of the petition must be submitted at the time the appeal is filed; a supplemental filing based on newly available information may be delivered no later than 20 days after the appeal is filed (§ 47-825.01a(e)(1)(A), (e)(2)(B)). Ratio studies may not be the sole basis for an increase or decrease unless they were the primary basis for the assessment (§ 47-825.01a(e)(4)(C)(iv)).
primary source · verified 2026-08-12
The appeal ladder, in District of Columbia's own terms
- 1
DC Office of Tax and Revenue (OTR), Real Property Assessment Division — First Level Administrative Review
Deadline: On or before April 1 of the tax year immediately preceding the tax year at issue (assessment notices are mailed by March 1). The TY 2027 Form AD-100 states: 'APPEALS MUST BE FILED ON OR BEFORE APRIL 1, 2026.'
D.C. Code § 47-825.01a(d)(1); notice date fixed by D.C. Code § 47-824(a) and (b)(1) (no later than March 1) · primary source · verified 2026-08-12
Form: AD-100 — First Level Administrative Review Application official form
primary source · verified 2026-08-12
Fee: none
No filing fee is prescribed by D.C. Code § 47-825.01a(d) and no fee is printed on Form AD-100 or stated on OTR's appeal-rights page. · primary source · verified 2026-08-12
- 2
Real Property Tax Appeals Commission for the District of Columbia (RPTAC)
Deadline: Within 45 days after the date of OTR's notice of final determination on the first-level petition for administrative review. RPTAC will not accept an appeal unless a first-level administrative appeal was filed with OTR.
Clock starts: Date of the OTR notice of final determination on the petition for administrative review
D.C. Code § 47-825.01a(e)(1)(A) · primary source · verified 2026-08-12
Form: Real Property Assessments Appeal Form (filed together with 'Schedule A Form – Property Information Sheet'; a separate 'Real Property Homestead Appeal Form' is used for homestead/senior/disabled benefit appeals) official form
primary source · verified 2026-08-12
Fee: none
No filing fee is prescribed by D.C. Code § 47-825.01a(e) and none is stated in RPTAC's 'Instructions for Filing an Appeal' or FAQ. · primary source · verified 2026-08-12
- 3
Superior Court of the District of Columbia, Tax Division
Deadline: By September 30 of the tax year, provided the owner first appealed the assessed value or classification in good faith to RPTAC (D.C. Code § 47-825.01a(g)(1)). For an appeal filed under § 47-825.01a(d)(2) (new owner) or from a vacancy determination under § 42-3131.15, the deadline is September 30 of the tax year in which the RPTAC decision is issued, or within 6 months after the date of the RPTAC decision, whichever is later (§ 47-825.01a(g)(2)). Where the second-half installment is placed on extended billing to a date after September 15, the owner has 15 days after the payment due date (§ 47-825.01a(h)). PREPAYMENT REQUIRED: the tax, together with penalties and interest, must first be paid to the D.C. Treasurer; the court's petition form requires the petitioner to state that the real property tax has been paid and to attach proof of payment.
D.C. Code § 47-825.01a(g) and (h); D.C. Code §§ 47-3303 and 47-3304 (manner and extent of appeal; prepayment proviso in § 47-3303) · primary source · verified 2026-08-12
Form: Petition (Appeal from Real Property Tax Assessment) — Superior Court of the District of Columbia, Tax Division official form
primary source · verified 2026-08-12
Fee: $120 for a petition; $20 motion; $35 motion to reopen a case; $100 appeal to the DC Court of Appeals; photocopies $0.50 per page (statutory)
Superior Court of the District of Columbia Tax Rule 4 · primary source · verified 2026-08-12
When values are set
D.C. Code § 47-820(a)(1): 'The assessed value of all real property as of the valuation date shall be listed annually on the estimated assessment roll for real property taxation purposes.' D.C. Code § 47-820(b-2): for real property tax year 2002 and each tax year thereafter, all real property that has completed its first 3-year cycle is revalued annually, with no phase-in of the assessed value. OTR FAQ: 'The District of Columbia currently uses an annual assessment cycle.' Notice of any proposed change in assessed value or classification must be sent by March 1 (§ 47-824(b)(1)), or by May 1 if a delay occurs for cause (§ 47-824(b)(4)).
primary source · verified 2026-08-12
How counties differ
None. The District of Columbia is a single taxing jurisdiction: OTR's Real Property Assessment Division assesses all real property and conducts all first-level administrative reviews, RPTAC hears all second-level appeals, and the Superior Court Tax Division hears all judicial appeals. There is no county-level variation in deadlines, forms, or fees.
District of Columbia appeal deadline
Deadlines varyDistrict of Columbia deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a District of Columbia exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your District of Columbia home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.