- Assessment basis
- Property is assessed at estimated market value (100%). Tax = assessed value/100 × the class rate. Rates diverge by class: Class 1A residential/multifamily $0.85 per $100; Class 1B (<=2 units) $0.85 up to $2.558M and $1.00 above; Class 2 commercial tiered $1.65/$1.77/$1.89; Class 3 vacant $5.00; blighted higher.
- Reassessment cycle
- A SINGLE agency assesses the entire District: the OFFICE OF TAX AND REVENUE (OTR), Real Property Tax Administration (RPTA), within the Office of the Chief Financial Officer, values ALL real property at ESTIMATED MARKET VALUE on an ANNUAL cycle (DC moved from triennial to annual). There are NO counties or subordinate assessors; the DC COUNCIL sets the rate for each property CLASS annually. Assessment notices ~March 1.
- Reassessment trigger
- Values re-estimated annually to market (mass appraisal); improvements/sales/new construction captured. The ASSESSMENT CAP CREDIT limits growth in the TAXABLE assessment (not market value) to 10%/yr for owner-occupied HOMESTEAD properties.
- Personal & intangible property
- Business tangible personal property is taxed separately by OTR; this card covers REAL property. VACANT (Class 3) + blighted classifications carry sharply higher real-property rates.
- CRE forecasting note
- CLASSIFICATION drives everything: Class 2 commercial is TIERED ($1.65 <=$5M / $1.77 >$5M-$10M / $1.89 >$10M); a Class 3 VACANT ($5.00) or blighted designation multiplies the rate — dispute an erroneous vacancy/blight listing promptly. The 10% assessment cap applies ONLY to owner-occupied homestead residential, NOT commercial — underwrite commercial at full annual market value. ONE agency (OTR/RPTA) assesses, bills + hears the first appeal; the APRIL 1 first-level deadline is firm. Bills semiannual (Feb/Mar 31 + Aug/Sep 15).
- Residential note
- In DC a single office — the Office of Tax and Revenue — assesses your home at market value every year and the Council sets the rate by class (owner-occupied and most residential is Class 1A at $0.85 per $100). Two things are worth claiming: the HOMESTEAD DEDUCTION, which lowers your taxable assessment and unlocks the 10% ASSESSMENT CAP that limits how fast your taxable value can rise each year, and — if you qualify — Senior Citizen/Disabled relief that cuts the tax in half. Apply through MyTax.DC.gov. If your assessment looks too high, file an appeal with OTR by April 1.
SPLIT RATE — The District taxes by CLASS, and the rates diverge sharply — so how your property is classified drives the bill. Owner-occupied and multifamily residential (Class 1A) is $0.85 per $100 of assessed value; a new Class 1B for residential with no more than two units adds a higher $1.00 rate on value above about $2.558 million. Commercial and industrial property (Class 2) is itself TIERED: $1.65 up to $5 million, $1.77 from $5-10 million, and $1.89 above $10 million. VACANT property (Class 3) jumps to $5.00, and blighted property higher still. A misclassification — or a vacancy designation — can multiply your rate several times over, so confirm your class.
FILING REQUIRED RELIEF — DC's most valuable homeowner breaks must be applied for through OTR (MyTax.DC.gov). The HOMESTEAD DEDUCTION reduces the taxable assessment of an owner-occupied principal residence by a set amount and — crucially — qualifies the property for the assessment cap. The SENIOR CITIZEN / DISABLED relief cuts the tax by 50% for qualifying owners under an income limit, and there's a disabled-veteran homestead and a Property Tax Deferral program. None are automatic; you file once (with periodic reconfirmation), and missing the application leaves real money on the table.
APPEAL DEADLINE — DC's assessment appeal has an early, firm first deadline and a multi-step ladder. After assessment notices go out around March 1, your first-level administrative appeal to the Office of Tax and Revenue must be filed on or before APRIL 1 (the next business day if it falls on a weekend). If you disagree with OTR's decision, you have 45 days from the Notice of Final Determination to appeal to the Real Property Tax Appeals Commission (RPTAC); from there, appeal to DC Superior Court must be filed by September 30 of the tax year. File immediately; the District recommends appealing right away so the assessor has time to investigate.
CAP RESET ON TRANSFER — The Assessment Cap Credit limits the growth in an owner-occupant's TAXABLE assessment to 10% per year — but the cap rides with the homestead benefit, not the market value. When a home sells, the homestead/cap must be re-established by the new owner (who files their own Homestead Deduction), and the taxable assessment effectively resets toward full market value, so a buyer can face a materially higher bill than the prior owner's capped amount. The cap also does not apply to Class 2 commercial property. Model the un-capped market assessment when underwriting a purchase.
STATE ASSESSED — Unlike every state, DC has no counties and no local assessors: a single agency — the Office of Tax and Revenue's Real Property Tax Administration, within the Office of the Chief Financial Officer — values ALL real property in the District and administers billing, relief, and land recordation, while the DC Council sets the class rates each year. That centralization means uniform methodology District-wide, one appeal path, and one office (OTR) to contact for assessment, billing, and relief questions alike.
Primary sources: DC OTR Real Property + Real Property Tax Rates (Class 1A $0.85; 1B $0.85/$1.00 over $2.558M; 2 tiered $1.65/$1.77/$1.89; 3 vacant $5.00) + Assessments & Appeals FAQs (annual cycle, market value, appeal by April 1, RPTAC, 45-day Notice of Final Determination) + Real Property FAQs (Homestead Deduction, Assessment Cap Credit, Senior/Disabled 50% relief, bills Feb due Mar 31/Aug due Sep 15); DC Code § 47-824 + § 47-864; RPTA values all DC real property within OCFO (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.