DC Tax Assessment Appeals Process

DC properties are reassessed EVERY year.  Assessment notices are mailed in February.

The Real Property Tax Administration (RPTA) assesses properties at 100% of Estimated Market Value, defined as the most probable price that a buyer would pay a willing seller on the open market.

3 LEVEL APPEALS PROCESS

  • Current owners must file petition appeal by April 1st ;
  • New owners can appeal the Proposed 2019 Assessed Value within 45 days of a new deed recorded by September 30th 2018.
  • New Owners can also appeal the current assessed value within 45 days of transfer, or April 1st., whichever is later

1st Level of Appeal– ASSESSOR LEVEL:

  • ADMINISTRATIVE REVIEW to the assessor https://otr.cfo.dc.gov/page/real-property-assessment-appeals

Appeal must be based on 1 or more of 4 factors:

1.  Estimated Market Value (based on sales from Jan-Dec)

    • (You have a right to the list of properties the assessor based his or her assessment on, bring settlement statement, appraisal, and possible errors in the properties used in the assessor’s market comparison; i.e.: less sq footage, no parking, no finished basement, etc.)

2.  Equalization

    • Go on line and check your neighbor’s assessment and everyone on the block with similar property.   If there is a disparity, you can argue there is an error in the assessment and needs to be equalized

3.  Classification

              i.e. Property listed as Commercial instead of Residential

4.  Property Damage or Condition

    • Including fire or water damage.   Bring pictures, cost estimates, damage claims.

2 nd LEVEL of Appeal –COMMISSION LEVEL:

If unsuccessful at the 1st Level, you have the right to hearing in front of the Real Property Tax Appeals Commission (RPTAC). You will go in person to present the same evidence you supplied to the assessor. 

3rd LEVEL of Appeal—SUPERIOR COURT LEVEL:     If unsuccessful at Level 1 and 2, you can appeal to DC Superior Court.

Questions:

Claudia Vitale, Esq.; claudia@kvstitle.com

Courtesy of KVS Title