District of Columbia property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

OTR describes a 10% late-payment penalty and interest of 1.5% per month; this is agency guidance, not a statute citation.

Official source. Verified .

Appeal process

After OTR's first administrative appeal, an unresolved value dispute may proceed to the Real Property Tax Appeals Commission.

Official source. Verified .

Who may represent homeowners

An owner's representative/agent must attach the authorization form to the RPTAC appeal.

Official source. Verified .

Homestead Deduction

Owner/applicant occupies the property as a principal residence, with no more than five dwelling units; application required.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Tools and Census comparisons

Property tax calculators | Compare counties

Highest estimated rates in District of Columbia | Lowest estimated rates in District of Columbia

Every county page includes a Census bill estimate and assessment check where usable survey estimates are available.

Counties and county equivalents

Common questions

How do property tax appeals work in District of Columbia?

After OTR's first administrative appeal, an unresolved value dispute may proceed to the Real Property Tax Appeals Commission.

Who may represent a homeowner in a District of Columbia property tax appeal?

An owner's representative/agent must attach the authorization form to the RPTAC appeal.

Sources

otr.cfo.dc.gov
The penalty for late payment of real property tax is 10 percent of the tax, and the interest for late payment is 1.5 percent per month.

Verified October 24, 2026

otr.cfo.dc.gov
If the appraiser and the property owner, or party of interest, do not agree with the final proposed value following the administrative appeal, the property owner may proceed to the Real Property Tax Appeals Commission (RPTAC).

Verified October 24, 2026

rptac.dc.gov
If you are a representative/agent for the owner, the Authorization Form [PDF] must be attached to the appeal.

Verified October 24, 2026

otr.cfo.dc.gov
Homestead Deduction

Verified October 24, 2026

otr.cfo.dc.gov
The property must be occupied by the owner/applicant and contain no more than five dwelling units (including the unit occupied by the owner); and, The property must be the principal residence (domicile) of the owner/applicant.

Verified October 24, 2026