Office of Tax and Revenue: Your Appeal Rights
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Real Property Assessment Appeals 

Your Appeal Rights

Property owners, a duly authorized agent of a property owner, or those with an interest in a property (such as a lessee) have the right to appeal an assessment. If you want to appeal the Assessment Division's estimate of market value, you have several opportunities, but you must begin the appeal process at the first level of appeal.

 

New owners of real property may file a petition for an administrative review within 60 days from the date of transfer, but not after July 1.

Each property owner is entitled, at no charge, to a copy of their property worksheet and a sales list for the area where the property is located. Information regarding other properties in the relevant area may be available; however, the DC Code requires the assessor to keep certain information confidential. Requests for information regarding other properties may be granted, but fees will be charged in accordance with a schedule available upon request from the Assessment Division.

Appeal Process
First Level:
Assessor Level
The assessor assigned to a property will discuss the basis of the assessment. You may present relevant information regarding your assessment. Please note that a successful appeal requires meaningful and accurate supporting information. Simply offering an opinion with no factual basis will probably not result in a reduced assessment. The appeal may be conducted in-person, by telephone or in writing. Specific instructions for filing the first level appeal may be found on the assessment appeal application.
Second Level:
Board Level
If the assessor and the property owner, or party with an interest, do not resolve a disputed value, the property owner may proceed to the Board of Real Property Assessment and Appeals (BRPAA). BRPAA appeals must be filed within 45 days from the date of notice of final determination from the first level appeal for notices received on or before August 1; otherwise, appeals must be filed on or before September 30. BRPAA will not accept an appeal unless there has first been an appeal to the Assessment Division. For additional information, contact BRPAA at (202) 727-6860.
Third Level:
Superior Court Level
If the property owner or party with an interest is not satisfied after a BRPAA hearing, an appeal may be taken to the Superior Court of the District of Columbia.