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COVID-19 Real Property Tax Penalty & Interest Waiver Form

Instructions:

  • Please note, the entire base tax payment is required before adjusting for a penalty and/or interest waiver.  Nevertheless, the decision to grant a penalty and/or interest waiver will be honored if the base tax payment is made anytime within 1 year from such decision.
  • Provide supporting documentation to support your request. Examples may include:
  • Letter of unemployment;
  • Monthly profit and loss statements; and
  • Any other documentation demonstrating financial hardship as a result of the COVID-19 pandemic.
  • The applicant must with specificity show that the inability to make timely payment is related to the COVID-19 pandemic.
  • This form must be signed in the certification section by the owner of record or, in the case of corporations, partnerships, limited liability companies, estates, and trusts, the officer, managing or general partner, member, personal representative or trustee.
  • For non-COVID-19 pandemic related penalty and interest waiver requests, please complete Form ASD-201, located on www.taxpayerservicecenter.com. Please select “Forms” and “Real Property Tax Forms and Publications” and scroll down and select “ASD-201 RPT Penalty & Interest Waiver Form.”  
  • For denial reconsideration, please contact OTR’s Office of the Taxpayer Advocate, via email, at [email protected].
  • If you do not have online access, you may mail to: Office of Tax and Revenue, Attention: Assessment Services Division, 1101 4th Street, SW, Suite W550, Washington, DC 20024. Mailed applications will be reviewed after the Mayor’s Stay-At-Home Order has expired.  

Additional Information:

Each waiver request will be considered on a case-by-case basis.
OTR will contact the applicant if additional information is required.
The waiver review process may take up to four weeks to complete. The requestor/owner will receive correspondence once the request is processed.
Unpaid balances will continue to accrue additional penalties and interest if the waiver request is denied.