Amended Income and Expense Reports

Any District of Columbia property owner or taxpayer who wants to amend an Income & Expense Report that they filed with the Office of Tax and Revenue (“OTR”) Real Property Assessment Division (“RPAD”) earlier that calendar year, must use the Amended Income & Expense Form (FP-308 Amended) developed by RPAD. No other form will be accepted.

The Amended Income & Expense Form may be downloaded by clicking here.

Any Amended Income & Expense Form must be submitted to RPAD no later than May 31 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.

Email the completed form to OTR’s Income & Expense Reporting Program Coordinator at [email protected].

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

Income and Expense Reports - Tax Year 2020

The Office of Tax and Revenue is no longer accepting paper forms to file your Tax Year 2020 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 2020 Mandatory Income and Expense Report Filers List.

Real Property Tax Forms

General Forms

Title and Form #	Filing Date
Online Appeal of Assessment – First Level Administrative Review First Level Administrative Review Application Letter of Agent Authorization New Owner First Level Administrative Review Application	April 1, 2019
FP-308 Income and Expense Report	April 15, 2019
FP-308 Amended Income and Expense Report	May 31, 2019
Business Improvement District (BID) Change of Address	As necessary.
Public Space Rental Change of Address	As necessary.
Real Property Change of Address	As necessary.
FP-414A Combination of Lots Request	As necessary.
FP-41B Division of Lots Request	As necessary.
Vacant Property List and Reporting Form (on DCRA's Website)
Compliance Certification for Tax Sale Assignees

Exemptions

Title and Form #	Filing Date
FP-161 Exempt Property Use Report	On or before April 1 of each year.
FP-300 Exemption from DC  Real Property Tax Instructions
FP-305 Public Charter School Real Property Tax Rebate	On or before September 15 following the end of the school year.
Rebate Application for Non-Charter Schools	On or before September 15 following the end of the school year.

Cooperative Housing

Title and Form #	Filing Date
Limited-Equity Cooperative Tax Fairness Application
Cooperative Unit Homestead Deduction Application (FP-111)	As necessary, at the time of purchase, for reduced recordation tax rate, First-Time Homebuyer Program.

Tax Relief

Title and Form #	Filing Date
Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief: FP-100 Homestead Deduction, Senior Citizen, and Disabled Property Tax Relief Application/Reconfirmation Homestead and Senior Citizen Tax Benefit Appeal Application FP-105 Cancellation of Homestead Deduction - Senior Citizen/Disabled Tax Relief and Fill-in Income AGI Certification Form FP-210 Restricted Resale Assessment	Cancellation form should be filed within 30 days of  the date that you move from your property, the ownership changes, or you change your principal residence.
Tax Deferral for Low-Income and Low-Income Senior Property Owners Application

Tax Sale

Title and Form #	Filing Date
Tax Sale Forbearance Application