District of Columbia Property Tax Appeal — 2026 Guide

How to Appeal Your Property Tax Assessment in District of Columbia

The general appeal process in District of Columbia:

1. Meet the deadline: First-level (Assessor-level) administrative review: an owner may petition the Office of Tax and Revenue (OTR) for review of the proposed assessed value or classification on or before April 1 of the immediately preceding tax year (if April 1 falls on a weekend or holiday, the next business day). A new owner who acquired the property during the immediately preceding tax year may petition by the later of April 1 or 45 days after the date of transfer. Applications are filed at MyTax.DC.gov (Form AD-100 First-Level Review Application, or AD-101 for new owners). If still aggrieved, a second-level appeal to the Real Property Tax Appeals Commission (RPTAC) must be filed within 45 calendar days after the date of OTR's notice of final determination (first-level decision).
2. File a appeal: Contact your county's RPTAC or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the Real Property Tax Appeals Commission.
5. Escalate if needed: After the initial hearing, consider Real Property Tax Appeals Commission (RPTAC) — second-level appeal filed within 45 calendar days after the date of OTR's notice of first-level final determination; RPTAC will not accept an appeal unless a first-level administrative appeal was filed first (D.C. Code §47-825.01a).