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Real Property Tax Forms

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

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: 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