If you wish to appeal your assessment, please use the applications found below. Print out and complete the form, sign it, attach any supporting documents required, and mail or fax it to the following address:
Government of the District of Columbia
Real Property Tax Administration
Attn: Appeals Section
PO Box 71440
Washington, DC 20024
Fax: (202) 442-6796
You must file your appeal by April 1st (or the next business day if April 1st is a Saturday, Sunday or District holiday). A New Owner has forty-five (45) days after the date of the property transfer, or April 1st, whichever is later, to file an appeal (the transfer must have occurred by September 30th before the beginning of the tax year); The New Owner Appeal form may be found below, and must be filed using paper.
Online filers automatically receive a confirmation receipt after submitting their appeal as well as an emailed .pdf copy of the appeal. For paper filers, please remember to retain a copy of the first level administrative review appeal application for your records.
- Online Appeal of Assessment – First Level Administrative Review
- First Level Administrative Review Application [PDF]
- Letter of Agent Authorization [PDF]
- New Owner Administrative Review Application [PDF]
- What Are My Appeal Rights?
Your Appeal Rights
Property owners, a duly authorized agent of a property owner, or those with a substantial interest in a property (such as a long-term lessee) have the right to appeal an assessment. If you want to appeal the Office of Tax and Revenue's estimate of market value, you must begin the appeals process at the first level administrative review within the timeframe outlined above.
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.
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: Commission Level; if the assessor and the property owner, or party with a substantial interest, do not resolve a disputed value, an appeal may be taken to the Real Property Tax Appeals Commission (RPTAC). RPTAC 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. RPTAC will not accept an appeal unless there has first been an appeal to the Assessment Division. For additional information, contact RPTAC at (202) 727-6860.
Third Level: Superior Court Level; if the property owner or party with a substantial interest is not satisfied after a RPTAC decision, an appeal may be taken to the Superior Court of the District of Columbia.