Real Property Tax Forms

Income and Expense Reports - Tax Year 2026

The Office of Tax and Revenue is no longer accepting paper forms to file your Tax Year 2026 Income and Expense Report. Mandatory filers must submit the completed Report online. At any time you have questions or concerns, please feel free to contact the Income and Expense Program Coordinator at (202) 442-6278 for assistance. To ensure that you file reports on all of your affected properties, you may examine a comprehensive list of SSLs located here.

View the TY 2026 Mandatory Income and Expense Report Filers List

Amended Income and Expense Reports

The Office of Tax and Revenue (OTR) has revised the electronic Income and Expense Report filing program. Any filer wishing to submit an Amended Income and Expense (I&E) form must submit their Amended Income and Expense (I&E) form electronically at MyTax.DC.gov.

Any Amended Income & Expense Form must be submitted to RPAD no later than 30 days after the posted deadline of the initial I&E and in the same year that the original I&E Form was due.

Submission of an Amended Income & Expense Form does not mean that OTR has accepted or will accept the proposed changes.

If you have any questions please contact OTR’s Income & Expense Reporting Program Coordinator at [email protected].

Real Property Tax Forms

General Forms

Title and Form #	Filing Date
First Level Administrative Review Application Letter of Agent Authorization New Owner First Level Administrative Review Application* *Due to delays in the delivery of mail by the United States Postal Service, OTR encourages taxpayers to submit their Supplemental Assessment Administrative Review application or New Owner First Level Administrative Review application, via email, to [email protected].	April 1, 2025
FP-308 Income and Expense Report	April 15, 2025
FP-308 Amended Income and Expense Report	May 15, 2025
Public Space Rental Change of Address	Within 30 days of mailing address change/move out date.
Real Property Tax Change of Address (Online filing via MyTax.DC.gov)	Within 30 days of mailing address change/move out date.
Tax Lien Sale Forbearance Application (Online filing via MyTax.DC.gov)	Before the annual tax lien sale, only available during specified period of each year as published here. (Properties directly impacted by the upcoming tax lien sale can apply only.)
Real Property Penalty, Interest, Returned Payment Fee, Waiver Request Application (Online filing via MyTax.DC.gov)	Application can be submitted on demand but only after the outstanding liability is paid.

Rebates

Resource and Form #	Filing Date
Rebate Programs-Resource Manual	N/A
Public Charter School Rebate Application (Online filing via MyTax.DC.gov)	On or before September 15 following the end of the school year. (School year: 7/1-6/30)
Non-Public Charter School Rebate Application (Online filing via MyTax.DC.gov)	On or before September 15 of the calendar year in which the tax to be rebated was paid, or by December 31 of the following tax year for a supermarket or East End grocery and retail tax rebate. (Tax year: 10/1-9/30)

Tax Deduction/Relief/Deferral

Title and Form #	Filing Date
Homestead Deduction, Senior or Disabled Citizen Tax Relief Application* (Online filing via MyTax.DC.gov) Homestead Deduction, Senior or Disabled Citizen Tax Relief Benefit Appeal (Online filing via MyTax.DC.gov) Or, the paper appeal form is available by clicking this link: Homestead and Senior Citizen Tax Benefit Appeal Application Statement of Income (Online filing via MyTax.DC.gov) Or, the paper form is available by clicking this link: Statement of Income Homestead Deduction, Senior or Disabled Citizen Tax Relief Cancellation (Online filing via MyTax.DC.gov) * The Homestead Deduction, Senior or Disabled Citizen Tax Relief application can also be filed using the paper form by requesting a waiver from the electronic filing requirement. If the waiver is granted, a paper application will be mailed to the address provided. Please contact Customer Service Center for additional details by calling (202) 727-4829.	Application can be submitted on demand. Appeal submission is due within 45 days of the decision letter date issued by OTR. If applicable, the Statement of Income it is due with the Homestead Deduction, Senior/Disabled Citizen application, or appeal filings. Cancellation is due within 30 days of ineligibility for the deduction or tax relief.
Low-Income Senior Tax Deferral Application (Online filing via MyTax.DC.gov) Or, the paper form is available by clicking this link: Tax Deferral Application for Low-Income Senior Property Owner Low-Income Senior Tax Deferral Program Cancellation (Online filing via MyTax.DC.gov)	Application can be submitted on demand. Tax deferral cancellation is due within 30 days of ineligibility.

Title and Form #

Filing Date

Homestead Deduction, Senior or Disabled Citizen Tax Relief Application* (Online filing via MyTax.DC.gov)
Homestead Deduction, Senior or Disabled Citizen Tax Relief Benefit Appeal (Online filing via MyTax.DC.gov) Or, the paper appeal form is available by clicking this link: Homestead and Senior Citizen Tax Benefit Appeal Application
Statement of Income (Online filing via MyTax.DC.gov) Or, the paper form is available by clicking this link: Statement of Income
Homestead Deduction, Senior or Disabled Citizen Tax Relief Cancellation (Online filing via MyTax.DC.gov)

* The Homestead Deduction, Senior or Disabled Citizen Tax Relief application can also be filed using the paper form by requesting a waiver from the electronic filing requirement. If the waiver is granted, a paper application will be mailed to the address provided. Please contact Customer Service Center for additional details by calling (202) 727-4829.

Application can be submitted on demand.
Appeal submission is due within 45 days of the decision letter date issued by OTR.
If applicable, the Statement of Income it is due with the Homestead Deduction, Senior/Disabled Citizen application, or appeal filings.
Cancellation is due within 30 days of ineligibility for the deduction or tax relief.

Low-Income Senior Tax Deferral Application (Online filing via MyTax.DC.gov) Or, the paper form is available by clicking this link: Tax Deferral Application for Low-Income Senior Property Owner
Low-Income Senior Tax Deferral Program Cancellation (Online filing via MyTax.DC.gov)

Application can be submitted on demand.
Tax deferral cancellation is due within 30 days of ineligibility.