How to appeal your property tax assessment in District of Columbia
In District of Columbia, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens by Mar 1, 2027
As of October 21, 2026, the Tax Year 2027 first-level window closed on April 1, 2026, and the usual September 30 RPTAC cutoff has passed. The next window opens when Tax Year 2028 notices arrive (by March 1, 2027); first-level appeals for that year are due April 1, 2027.
District of Columbia homeowners pay a median of $4,312 a year in property tax, an effective rate of 0.58%, the 37th highest of the 51 states we cover.
File a first-level appeal (administrative review) with OTR on or before April 1. If April 1 falls on a weekend, the deadline moves to the next business day. If you bought the home during the year, you can file within 45 days after the transfer date or by April 1, whichever is later (the transfer must happen by September 30). Example: for Tax Year 2027, Form AD-100 said appeals had to be filed on or before April 1, 2026. The next deadline, for Tax Year 2028, should be April 1, 2027.
OTR mails a proposed assessment notice as soon as possible after January 1 and no later than March 1. The notice is not a bill. For example, Tax Year 2026 notices (values as of January 1, 2025) began mailing on February 24, 2025. If OTR is delayed for cause, it can mail notices as late as May 1; then you get 30 days from the mailing date to appeal instead of April 1.
Missed the deadline? What you can do now
- Check your notice: is your homestead exemption on it and was the Assessment Cap Credit applied? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for February 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in District of Columbia, step by step
Understand your assessment
There are no counties in DC. The Office of Tax and Revenue (OTR), Real Property Assessment Division, values every property in the District. First-level appeals go to the OTR assessor assigned to your property; the independent Real Property Tax Appeals Commission (RPTAC) hears second-level appeals. Homes are assessed at 100% of estimated market value as of January 1 of the year before the tax year. The DC tax year runs October 1 to September 30, so values as of January 1, 2026 are used for Tax Year 2027 (October 1, 2026 - September 30, 2027). Every property is revalued every year.
Check the record and talk to the assessor
The first level is itself an informal review with the OTR assessor assigned to your property. Your notice lists the assessor's phone number, or call OTR at (202) 727-4829. You can get a free copy of your property worksheet and the local sales list. If you think your arguments were not considered, you can ask to speak with the assessor's supervisor.
Gather your evidence
What works in District of Columbia:
- A recent written appraisal
- Your settlement statement and price if you bought recently
- Recent sales of similar homes near you
- A list of comparable homes with lower assessments, to show unequal assessment
- Photos, repair estimates and damage or insurance claims showing condition problems
More detail
- A recent written appraisal (RPTAC asks for one if your home was appraised within 12 months before January 1)
- Your settlement statement and price if you bought recently
- Recent sales of similar homes near you (the local sales list is free from OTR)
- A list of comparable homes with lower assessments, to show unequal assessment (equalization)
- Photos, repair estimates and damage or insurance claims showing condition problems
File your appeal AD-100 AD-101 LOAA
First level: OTR First-Level Administrative Review. File online at MyTax.DC.gov (Real Property tab, find your property, click 'Appeal Application'), or mail Form AD-100 to the Office of Tax and Revenue, 1101 4th Street SW, 4th Floor, Washington, DC 20024. New owners use Form AD-101. Pick the reason (market value, equalization, classification, or damage/condition), give the value you want, and attach evidence. You choose a written, phone or in-person review; phone and in-person reviews are by appointment. If you miss your appointment without 24 hours' notice, it becomes a written review. OTR mails a notice of final determination; if your value changes, the assessor's worksheet comes with it. Cost: No filing fee is listed on OTR's appeal page or Form AD-100.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
The assessment is presumed correct. You must show by the more convincing evidence (“a preponderance of the evidence”: more likely true than not) that it does not reflect market value or that the classification is wrong. OTR warns that an opinion with no facts behind it will probably not lower your value. At RPTAC, the value must be changed if it is more than 5% above or below market value.
If you lose: Real Property Tax Appeals Commission (RPTAC)
Within 45 days after the date of OTR's first-level decision notice. If OTR has not mailed its decision by August 1, you may file with RPTAC by September 30. RPTAC will not take your case unless you filed a first-level appeal with OTR first. File the RPTAC Real Property Assessment Appeal Form with all your evidence, either electronically through File & ServeXpress (free account) or by mailing the form and all evidence in four copies to RPTAC, 441 4th Street NW, Suite 360 North, Washington, DC 20001. Phone (202) 727-6860. You choose an in-person hearing, a phone hearing, or a review of the written record. Single-family and other non-commercial homes assessed at $3 million or less are usually heard by one commissioner or hearing examiner. You can add new evidence within 20 days of filing if it was not available before. RPTAC decides home cases within 30 days after the hearing. You can ask for a rehearing within 15 days of the decision. After RPTAC, you can appeal to the Tax Division of DC Superior Court by September 30 of the tax year, but you must pay the tax first.
After you win
A lower value from OTR or RPTAC applies to the tax year under appeal (bills are due March 31 and September 15). If the Superior Court lowers your assessment after you paid, it can order a refund of the excess with interest. A RPTAC decision on a homestead property must be considered by OTR when setting next year's value, but there is no multi-year freeze; OTR revalues every year.
Official forms
AD-100 First Level Administrative Review Application (Tax Year 2027 edition)
AD-101 New Owner First Level Administrative Review Application (Tax Year 2027 edition)
RPTAC Real Property Assessment Appeal Form (second level)
LOAA OTR Letter of Agent Authorization (notary required)
Superior Court Petition - Appeal from Real Property Tax Assessment
Rules that are different in District of Columbia
- DC has no counties: one city agency (OTR) values all property and hears the first-level appeal.
- You must start with OTR's first-level review; RPTAC and the court will not hear you otherwise.
- The April 1 deadline is for the tax year that starts the following October 1.
- New owners get 45 days after the transfer or April 1, whichever is later, and use Form AD-101.
- An agent filing for you, or for a corporation, LLC or trust, needs a notarized Letter of Agent Authorization (OTR's form is linked on the forms list; RPTAC's FAQ refers to its own LOAA form, so check RPTAC's forms page before filing).
- Put the square and lot on the appeal form and on every supporting document.
- At RPTAC, all evidence must be filed with the appeal (new evidence only within 20 days); evidence first shown at the hearing may not be considered.
- To go to Superior Court you must have appealed to RPTAC and paid the tax; the deadline is September 30 of the tax year.
- Vacant (Class 3) and blighted (Class 4) classification is decided by the Department of Buildings, not OTR - call (202) 671-3500.
Is your home assessed higher than similar homes?
Yes. 'Equalization' is one of the listed grounds on OTR's Form AD-100 and at RPTAC; you can submit a list of comparable properties to show your home is assessed out of line with similar homes. RPTAC will not change a value based only on average sales-ratio studies. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead Deduction
Cuts the assessed value of your owner-occupied main home (up to 5 units) by $91,950 for Tax Year 2026 (OTR says this saves about $782). It also qualifies you for the Assessment Cap Credit, which limits taxable increases to 10% a year. Apply online at MyTax.DC.gov (form ASD-100). File October 1 - March 31 to get the full year.
Senior Citizen or Disabled Property Owner Tax Relief
Cuts the property tax by 50% for owners 65 or older or disabled who own at least half the home and live there, with household federal adjusted gross income under $163,500 (Tax Year 2026). It also brings a 2% cap on taxable increases. Apply with the same ASD-100 application on MyTax.DC.gov.
Do you need a lawyer or a tax consultant?
You can file and appear on your own. An agent, or anyone filing for a corporation, LLC or trust, must attach a notarized Letter of Agent Authorization (RPTAC's FAQ refers to its own LOAA form). In Superior Court you may represent yourself or hire a lawyer.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in District of Columbia has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
District of Columbia property tax appeal FAQ
What is the deadline to appeal property taxes in District of Columbia?
File a first-level appeal (administrative review) with OTR on or before April 1. If April 1 falls on a weekend, the deadline moves to the next business day. If you bought the home during the year, you can file within 45 days after the transfer date or by April 1, whichever is later (the transfer must happen by September 30). Example: for Tax Year 2027, Form AD-100 said appeals had to be filed on or before April 1, 2026. The next deadline, for Tax Year 2028, should be April 1, 2027.
Where do I file a property tax appeal in District of Columbia?
First level of appeal in District of Columbia: OTR First-Level Administrative Review. File online at MyTax.DC.gov (Real Property tab, find your property, click 'Appeal Application'), or mail Form AD-100 to the Office of Tax and Revenue, 1101 4th Street SW, 4th Floor, Washington, DC 20024. New owners use Form AD-101. Pick the reason (market value, equalization, classification, or damage/condition), give the value you want, and attach evidence. You choose a written, phone or in-person review; phone and in-person reviews are by appointment. If you miss your appointment without 24 hours' notice, it becomes a written review. OTR mails a notice of final determination; if your value changes, the assessor's worksheet comes with it.
How much does it cost to appeal in District of Columbia?
No filing fee is listed on OTR's appeal page or Form AD-100.
Can I talk to the assessor before filing?
The first level is itself an informal review with the OTR assessor assigned to your property. Your notice lists the assessor's phone number, or call OTR at (202) 727-4829. You can get a free copy of your property worksheet and the local sales list. If you think your arguments were not considered, you can ask to speak with the assessor's supervisor.
What if the board turns me down?
Next level: Real Property Tax Appeals Commission (RPTAC). Within 45 days after the date of OTR's first-level decision notice. If OTR has not mailed its decision by August 1, you may file with RPTAC by September 30. RPTAC will not take your case unless you filed a first-level appeal with OTR first. File the RPTAC Real Property Assessment Appeal Form with all your evidence, either electronically through File & ServeXpress (free account) or by mailing the form and all evidence in four copies to RPTAC, 441 4th Street NW, Suite 360 North, Washington, DC 20001. Phone (202) 727-6860. You choose an in-person hearing, a phone hearing, or a review of the written record. Single-family and other non-commercial homes assessed at $3 million or less are usually heard by one commissioner or hearing examiner. You can add new evidence within 20 days of filing if it was not available before. RPTAC decides home cases within 30 days after the hearing. You can ask for a rehearing within 15 days of the decision. After RPTAC, you can appeal to the Tax Division of DC Superior Court by September 30 of the tax year, but you must pay the tax first.
What happens if I win?
A lower value from OTR or RPTAC applies to the tax year under appeal (bills are due March 31 and September 15). If the Superior Court lowers your assessment after you paid, it can order a refund of the excess with interest. A RPTAC decision on a homestead property must be considered by OTR when setting next year's value, but there is no multi-year freeze; OTR revalues every year.
Sources
Checked Oct 21, 2026 against official District of Columbia sources. Local deadlines and fees can differ; confirm with your assessor or board.
- DC Code § 47-825.01a - Real Property Tax Appeals Commission (appeal deadlines, burden of proof)
- DC Code § 47-824 - Assessment notices (by March 1)
- DC Code § 47-820 - Assessed value is estimated market value; annual revaluation
- DC Code § 47-802 - Definitions (tax year, valuation date)
- OTR - Real Property Assessment Appeal Rights & Application
- OTR - Form AD-100 First Level Administrative Review Application (TY 2027)
- OTR - Taxpayer Rights, Appeals and Reconsiderations
- OTR - Real Property FAQs
- OTR - Real Property Tax Reliefs, Credits and Deductions
- OTR - Tax Year 2026 assessment news release (notices mailed Feb 24, 2025)
- RPTAC - Filing Deadline Dates
- RPTAC - Instructions for Filing an Appeal
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.