Real Property FAQs

What is a property assessment? What is market value?  
An assessment is the estimated market value of your property. Market value is the most probable price for which you can sell your property given normal terms and conditions of sale. For more information, visit the Assessment Process section.  

Is this assessment a tax?  
No. The assessment notice is the estimated market value of your property. It is the basis for the calculation of your tax bill. The Council of the District of Columbia annually sets the rate of taxation for each class of property. Taxes are calculated by multiplying the tax rate times the assessed value.

How often is my property reassessed?  
The District of Columbia currently uses an annual assessment cycle. This means that all real property may be valued for property tax purposes annually. Property owners are notified of any change in their assessment. For more information, visit the Assessment Process section.  

What phone number can I call to speak to my assessor?  
The phone number is listed on your assessment notice, or you may call the Customer Service Center at (202) 727-4829.  

What can I do if I believe my assessment is incorrect?  
You should file an appeal immediately. Your appeal must be filed on or before April 1st. If April 1st falls on a weekend, then the deadline is the next business day. For more information, visit Real Property Assessment Appeals.  

When should I file my appeal?  
If you decide to appeal, please file immediately. This will provide the Assessment Administration time to properly investigate your case. However, your appeal must be filed on or before April 1st. If April 1st falls on a weekend, then the deadline is the next business day.  

Who should I address questions to regarding my assessment?  
You should contact the Office of Tax and Revenue at (202) 727-4829. If you contact the Office of the Chief Financial Officer or a member of the DC Council or anyone outside the Office of Tax and Revenue, your inquiry will be referred to the Office of Tax and Revenue. By contacting the Office of Tax and Revenue first, you will expedite resolution of your issue.  

Can I appoint an agent to represent me in an appeal?  
Yes. However, the Assessment Administration requires a complete and signed statement of agency Letter of Agent Authorization (LOAA) from all individuals representing a Corporation, LLC, Trust, or acting as a Tax Agent. For a copy of the LOAA form, visit the Real Property Tax Forms section.  

How can I be certain my concerns will be addressed? 
If you do not believe an assessor assigned to your property has given your arguments adequate consideration, ask to speak with their supervisor. It is the policy of the Assessment Administration to carefully consider all property owners' concerns.

  

How can I tell if I am receiving the Cooperative Homestead Deduction? 
Please contact your Cooperative Management Company and/or Representative who provides the annual certification to OTR annually. 

How do I apply for the Cooperative Homestead/ Senior/Disabled and Trash Credit relief? 
OTR provides an application packet directly to the Cooperative Management Company and/or Representative to identify eligible shareholders within the Cooperative Housing Building. Please contact your Management Company and/or Representative. 

What is a cooperative housing association? 
A “Cooperative Housing Association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.  In other words, the cooperative housing association owns the building, and the shareholders/members reside in the individual units. 

Can something other than a Social Security number be used for Cooperative Senior/Disabled tax relief applications? 
No. A Social Security number is required. 

If an applicant occupies two units in a cooperative building, can the applicant get the tax relief for both units? 
No. Only one homestead tax benefit is granted per household. Similarly, only one senior/disabled benefit is granted per household. 

Can your cooperative housing tax benefit be cancelled, and if so, will you be contacted directly? 
Yes. Please contact the Cooperative Management Company and/or Representative who will then notify OTR of any cancellation needs. 

How much tax refund can I receive back for the Senior/Disabled tax relief? Do I get it all at once or monthly? 
Please contact the Cooperative Management Company and/or Representative for your refund amount. 

How do I know if I qualify for the trash credit? 
The Cooperative Management Company and/or Representative provides the trash collection invoice to OTR during the annual Cooperative Homestead reconfirmation submission. 

How do I know I am receiving the trash credit? 
The trash credit is applied to the real property taxes, based on the submission received during the Cooperative Homestead reconfirmation. Please contact the Cooperative Management Company and/or Representative for additional information. 

If a property transfers to a trust, is it eligible for the Homestead benefit? 
Yes, if the property was eligible for the Homestead benefit before the transfer and the following conditions are met: 

• The property is transferred to a revocable trust. 
• The transfer is not for money (or other consideration); and, 
• The property remains the principal place of residence of the applicant/transferor/trustor before and after the transfer.

    

What is the E-mandate? 
The E-mandate, or electronic filing requirement, went into effect on October 1, 2021. All applications for the Homestead Deduction, the Senior Citizen or Disabled Property Owner Tax Relief, or requests for Cancellation of Benefits are required to be filed electronically via MyTax.DC.gov. 

I can’t file online. How do I request a paper Homestead Deduction or Senior Citizen/Disabled Property Owner Tax Relief application, a paper Cancellation of Benefits form, and/or apply for an E-mandate waiver? 
Paper applications and E-mandate waivers can be requested by contacting our Customer Service Administration at 202-727-4829. Upon approval of the waiver request, a paper application will be mailed within 3-5 business days. 

How do I apply online for the Homestead Deduction, Senior Citizen/Disabled Tax Relief, request Cancellation of Benefits, and/or submit a Benefit Appeal? 
Please visit MyTax.DC.gov for the relevant submission form and information. You do not need to log in. Instead, follow the steps below: 

• Scroll down to the “Real Property” section and click “Search Real Property by Address or SSL.” 
• Enter the Square, Suffix, and Lot (SSL) number or Property Address, then click “Search.” 
• Under “Search Results,” click the SSL number hyperlink. 
• Click “Applications and Actions.” 
  • Homestead Deduction and Senior Citizen/Disabled Tax Relief: Within the “Homestead Applications” section, click Submit an Application for Homestead Deduction (Including Senior/Disabled Tax Relief): ASD-100. 
  • Cancellation of Benefits: Within the “Homestead Applications” section, click Submit a Cancellation of Homestead/Disabled Veterans Homestead Deduction or Senior/Disabled Tax Relief: ASD-105. 
  • Benefit Appeal: Within the “Appeal Applications” section, click Submit a Benefit Appeal Application. 
• Follow the step-by-step instructions to complete your selected submission. 

Why didn’t I receive an email confirmation? 
It is possible that an incorrect email address was entered. Please contact us through MyTax.DC.gov providing your Square, Suffix, and Lot (SSL) number, and the date of your online submission. To submit a previously submitted application inquiry, please MyTax.DC.gov. You do not need to log in. Please: 

• Scroll down to the “Real Property” section and click on “Send a Message to the Agency.” 
• Follow the step-by-step instructions to complete the selected submission. 

How will I know if my application was submitted successfully? 
You will receive an email confirmation and a reference number confirming receipt of your submitted application. Please allow up to 20 business days for your submission to be reviewed and for a decision to be made. Once we complete the application review, you will receive an official letter via USPS to inform you of the outcome of your request, indicating granting or denial of benefits, or if the application is in hold status. 

Can I print a copy of the electronic application submission? 
Yes. You will receive two emails, one will contain an electronic copy of the online submitted application, and the second will provide a confirmation number on the application submission. Both emails will be emailed to the address provided during the application process.   

How long will it take to receive a decision on my Homestead Deduction or Senior Citizen/Disabled Property Owner Tax Relief application, and/or my Benefit Appeal? 
Online Homestead Deduction and Senior Citizen/Disabled Tax Relief applications are normally processed within 20 business days. If a waiver is granted for a paper Homestead application submission, the paper application will be processed within 60 business days from the date it is received by our Homestead Unit. Benefit Appeal applications are processed within 40 business days. 

* Please remember when submitting a Benefit Appeal to attach your supporting documentation to your appeal request. 

How will I be notified that my application or Benefit Appeal has been processed? 
A decision letter on the application or appeal will be mailed via USPS to the mailing address on file. An electronic copy of the online submitted application will be emailed to the address provided during the application process.  

If my application is approved, which half of the tax year will the benefit apply? 
If an approved application is filed from October 1 to March 31, the property will receive the benefit for the entire tax year. If an approved application is filed from April 1 to September 30, the property will receive the benefit for the second half of the tax year only, and the benefit will be reflected on the second half tax bill. The Homestead Deduction or Senior Citizen/Disabled Tax Relief begins with the period for which the application is granted. 

Can the Homestead Deduction or Senior Citizen/Disabled Tax Relief be retroactively granted to the property? 
No, your property will receive these benefits starting with the tax half for which the application is granted. You cannot obtain the benefits for prior periods, even if you are otherwise qualified. 

Can my Homestead Deduction or Senior Citizen/Disabled Tax Relief be transferred from my old property to my new property? 
No, the Homestead Deduction or the Senior Citizen/Disabled Tax Relief cannot be transferred from one property to another. It must be cancelled on the old property by submitting an online Cancellation of Benefits form. A new online application must be submitted for the new property. 

How can I apply for a Penalty and Interest Waiver? 
Prior to submitting your online waiver request for consideration, all outstanding balances owed must be paid. Please visit MyTax.DC.gov for the applicable submission and information. You do not need to log in. Instead: 

• Scroll down to the “Real Property” section and click “Search Real Property by Address or SSL.” 
• Enter the SSL number or Property Address, then click “Search.” 
• Under “Search Results,” click the SSL number hyperlink. 
• Click “Applications and Actions.” 
• Under the “Waiver and Rebates” section, click on “Request a Waiver of Real Property Penalty and Interest.” 
• Follow the step-by-step instructions to complete your selected submission. 

What does “domicile” mean, and why is it important? 
The Homestead Deduction and Senior Citizen/Disabled Tax Relief are available only to individuals who are domiciled in the District. The term “domicile” means an individual’s true permanent home or habitation, without any fixed or definite intent of abandoning it now or in the future, and to which the individual has the present intention of returning after any absence regardless of length. 

What are the steps I should take to establish domicile in DC? 
To establish District domicile, the District must be your permanent home. Actions to establish domicile include obtaining a District driver’s license/identification card, registering your vehicle in the District, and registering to vote in the District. You should also file District and federal income tax returns using the address of the residence for which the Homestead Deduction or Senior Citizen/Disabled Tax Relief is being sought. 

How can I tell if I am receiving the Homestead Deduction, Senior or Disabled Citizen Tax Relief? 
Please check your latest property tax bill, it will state if you are receiving the Homestead Deduction, Senior or Disabled Tax Relief with the credit amounts listed. Electronic copies of the tax bills are also available online at MyTax.DC.gov.

  

What are the principal classes of real property? 
There are four classes of real property in the District of Columbia. Class 1A and Class 1B are residential real property, including multifamily. Class 2 is commercial and industrial real property, including hotels and motels. Class 3 is vacant real property. Class 4 is vacant, blighted property. 

Is the tax rate the same for all classes of property? 
No. Residential property, known as Class 1A and Class 1B properties, are taxed at a rate that is lower than that of other classes. For more information, visit Real Property Tax Rates. 

What is the Residential Split Tax Rate? 
The Residential Split Tax Rate is a split rate that taxes residential properties at different rates if they are assessed over $2.5M. The first $2.5M assessed value is taxed at $0.85, and anything over is taxed at the $1.00 rate.   

What is the difference between Residential Class 1A and 1B? 
Class 1A is a property with three or more units (apartments, triplex, etc.) Class 1B is a property with two or less units (single family detached, row house, townhouse and a house with a second living unit (row house with converted English Basement, detached house with separate living area in the back, etc.) 

Are all Class 1B properties taxed at the higher ($1.00) tax rate? 
No. Only the assessed value potion above $2.5M is taxed at the $1.00 rate. (Under $2.5M, is taxed at the lower ($0.85) tax rate.)   

How are the Class 1A and 1B taxes calculated? 
Class 1A calculation: regardless of the assessed value, divide the assessed value by 100, then multiply by the $0.85 tax rate. For example, a property assessed value is $2,600,190; (2,600,190/100) x 0.85 = $22,101.62 annual tax. Class 1B calculation: property assessed at less than $2.5M, divide the assessed value by 100, then multiply by the 0.85 tax rate. For example, a property assessed value is $851,760; (851,760/100) x 0.85 = $7,239.96 annual tax. Class 1B calculation; property assessed at more than $2.5M, the $2.5M assessed value portion is taxed at the $0.85 tax rate and the remaining assessed value over $2.5M is taxed at the $1.00 tax rate. For example, a property assessed value is $7,880,380; (2,500,000/100) x 0.85 = $21,250 plus (5,380,380/100) x 1 = $53,803.80 total annual tax $75,053.80.   

What if I do not want to be a Class 1B property? 
A property that is a single unit or a property with an additional unit is a 1B classification and it cannot be changed. (Only above the $2.5M assessed value impacted by the $1 tax rate.)  

Will the assessed value threshold of $2.5M ever change for Class 1B properties? 
Yes. The law does allow for adjustments to the threshold based on the Consumer Price Index (CPI).   

Can tax relief apply to both classifications, 1A and 1B? 
Yes. Through an application process, if requirements are met, both 1A and 1B classifications are eligible for various tax relief programs, such as Homestead Deduction, Assessment Cap Credit, and Senior or Disabled Citizen Tax Relief.   

When are property tax bills mailed? 
Bills are mailed twice a year. The first half of your bill is mailed in February, and the tax payment is due by March 31. The second half of your bill is mailed in August, and the tax payment is due September 15. 

What should I do if my assessment is correct, but the wrong amount appears on my bill? 
Contact the Office of Tax and Revenue at (202) 727-4829and ask to speak with someone in the real property billing section. 

What happens if I am late making a payment? 
Penalty and interest charges will be added to the amount owed. The penalty for late payment of real property tax is 10 percent of the tax, and the interest for late payment is 1.5 percent per month. 

What happens if I do not pay my real property taxes? 
Your property tax lien can be sold at Tax Sale to satisfy your tax liability. You then have the right to redeem your property up to the date the court issues a court order foreclosing your right of redemption and granting the Tax Sale buyer the right to the deed. 

To redeem your property, you must pay all taxes, assessments, fees, and costs due and owing to the District of Columbia and legal costs due to the Tax Sale purchaser. Legal fees due and owing to the Tax Sale purchaser should only be paid after the taxes, assessments, fees, and other costs to the District of Columbia have been paid. 

What should I do if my property classification shows 3 (vacant) or 4 (blighted) incorrectly?  
The classification of Class 3 and Class 4 properties is the sole responsibility of the Department of Buildings (DOB). Questions regarding a property's Class 3 or Class 4 status should be directed to DOB by calling (202) 671-3500, by using the tools or live chat feature available on the DOB website, or by sending an email to [email protected].

  

What is the purpose of the reconfirmation form? 
The Office of Tax and Revenue is verifying the Homestead benefit and Senior Citizen tax relief to ensure the accuracy of our records. 

Why was I sent this form? 
The Office of Tax and Revenue is in the process of conducting an audit of some of the properties located in the District of Columbia that have received and/or are receiving owner-occupied residential real property tax benefits, including the Homestead benefit and Senior Citizen tax relief. 

Will I lose my Homestead benefit/Senior Citizen tax relief if I do not complete and return this form? 
The Office of Tax and Revenue needs this information to keep you on our active tax benefit rolls. Please be sure to complete the form, sign it, and send it back to this office with the required documentation by the due date. If you need assistance with any of the questions or information, you may call the Customer Service Center at (202) 727-4829. If you do not return the form with the required documentation, the benefit(s) will be denied.  

What if I live in the property part-time? Should I return this form to you? 
You should return the form to the Office of Tax and Revenue if you are domiciled in the District of Columbia and you own and occupy this residential property as your principal residence, even if you only live on the property part-time. 

I am going to move out of my property next month. Should I complete and return this form to you? 
Yes, you must complete the form and return it to us to substantiate the period during which the property qualified for the benefit(s). To ensure the accuracy of the Office of Tax and Revenue’s records, you must also complete a Homestead cancellation form within 30 days of the date that you move from the property, the ownership changes, the property is no longer your principal place of residence, or you are no longer domiciled in the District of Columbia.  

I just rented this property out. How do I complete the questions on this form? 
Complete all the questions on the form and include the date the property was rented out and your current address. A property owner must also complete a Homestead cancellation form and notify the Office of Tax and Revenue, in writing, within 30 days of the date that he or she moves from the property, the ownership changes, the property is no longer his or her principal place of residence, or he or she is no longer domiciled in the District of Columbia.  

The property is in my parents' name, and they are deceased. I’m the heir; can I complete this form and return it to you? 
You may only complete the form when the ownership change is recorded. Once a deed in your name has been recorded, you may file a properly completed Homestead application. In the interim, the personal representative of the estate of the deceased must complete a Homestead cancellation form and file it within 30 days. Property that has become ineligible for the deduction will have the benefit removed.  

My parent is in a nursing home and doesn’t presently occupy the property. Should I complete the form and return it to you anyhow? 
Your parent should complete the form and return it to the Office of Tax and Revenue. Temporary absences of the owner from the property will not cause the property to lose the Homestead benefit or Senior Citizen tax relief, so long as the absence of the owner is temporary and the owner remains domiciled in the District of Columbia.  

I am a State Department employee on assignment out of the country. Do I qualify for the Homestead benefit, and should I return this form? 
Yes, you should complete the form and return it to the Office of Tax and Revenue. Temporary absences will not cause the property to lose the Homestead benefit, unless the property is rented or the owner is no longer domiciled in the District of Columbia.  

Am I eligible for Senior Citizen tax relief if I am the only owner living in the property, but I only own 25% of the property? 
You are not eligible for Senior Citizen tax relief if you own less than 50% of the property. A property owner is eligible for Senior Citizen tax relief if they qualify for the Homestead benefit, own 50% or more of the property, and their household doesn’t exceed the income limits.  

To get Senior Citizen tax relief, do I need to include income from everyone living in the house, even if they pay none of the bills associated with this property? 
The Tax Year 2023 total federal adjusted gross income of everyone living in the home must be less than $159,750.00 for the 2025 Real Property tax year. Although you do not have to include the income of tenants, you do have to include the rental income from tenants.  

What if I don’t know the income of someone living in the house? Should I return this form incomplete? 
Any incomplete information may result in the removal of the Homestead benefit and/or Senior Citizen tax relief. Please be sure to complete the form, sign it, and send it back to this office by the response date.   

Will someone contact me if this form is incomplete? 
Please make certain the form is completely filled out. Any incomplete information may result in the removal of the Homestead benefit/Senior Citizen tax relief. If you need assistance, you may visit the Customer Service Center at 1101 4th Street, SW, 2nd floor, and an Office of Tax and Revenue employee will be happy to assist you.  

I’m a new owner, and I filed the Homestead benefit/Senior Citizen tax relief form at the time of settlement. Do I need to return this form anyhow? 
Yes. Please complete the form and return it to this office by the response date, regardless of how soon it has been since you first filed.   

I received this form for my condominium unit, but not for my parking space. Can you send me another form? 
Another form for the abutting lot is not necessary. Please complete Part III – Application for Abutting Lot(s) – on the form that was sent to you to determine the eligibility of an abutting lot (parking space).  

I own the property, but this form came to me addressed to the old owner. Should I complete this form and return it to you anyhow? 
Yes. Please complete the form, sign it, and send it back by the response date, advising the Office of Tax and Revenue of the new ownership.   

My name is incorrect on this form. Should I correct it on this form and return it to you, or should I do something else? 
Please correct your name on the form, complete the form, sign it, and send it back to this office by the response date.  

Should I mail this form via certified mail? What happens if you don’t receive it? 
A certified letter is not necessary. However, if the Office of Tax and Revenue does not receive the completed form back by the response date, the Homestead benefit/Senior Citizen tax relief will be removed from the property. Your proof of mailing is the stamped, certified receipt. Please always keep a copy of the signed form for your records.  

Why do you need my Social Security number? 
Your Social Security number will be used to update our property records and to verify tax compliance with the Office of Tax and Revenue.  

I just received this letter today. Can I get an extension of the 30-day deadline? 
No, there is no extension. If the Office of Tax and Revenue does not receive the completed form back within 30 days, the Homestead benefit/Senior Citizen tax relief will be removed from the property. To expedite reception of the form, you may file the form in person at the Office of Tax and Revenue’s Customer Walk-in Center at 1101 4th Street, SW, 2nd floor. For your records, bring a copy of the form and have us stamp it as received.