The District of Columbia currently uses an annual assessment cycle. This means that all real property may be valued for property tax purposes annually. Property owners are notified of any change in their assessment. For more information please visit http://otr.cfo.dc.gov/page/real-property-assessment-process-0
Tax Bill Calendar
|February||First-Half Tax Billed Mailed|
|March 31st||First-Half Tax Payment Due (Period October 1 – March 31)|
|August||Second-Half Tax Bill Mailed|
|September 15th||Second-Half Tax Payment Due (Period April 1 – September 30)|
While most real property tax bills are mailed at the same time, a range of issues can delay the mailing of these bills. The due date for these delayed real property tax bills is adjusted accordingly.
Tax Relief Programs for Homeowners
This benefit reduces your real property’s assessed value by $67,500 prior to computing the yearly tax liability.
The Homestead benefit is limited to residential property. To qualify:
- An application must be on file with the Office of Tax and Revenue;
- 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.
If a properly completed and approved application is filed from October 1 to March 31, the property will receive the Homestead benefit for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive one-half of the benefit reflected on the second-half tax bill (and full deductions for all tax years in the future).
The Homestead Deduction application is available on the Real Property Tax Forms page.
Real Property Tax Relief and Tax Credits
District of Columbia property owners may be eligible for property tax relief. The District offers several programs to assist property owners and first time homebuyers. Below is a list of tax relief credit programs.
For more information on the programs go to http://otr.cfo.dc.gov/page/other-credits-and-deductions and/or contact the Customer Service Center at (202) 727-4Tax (272-4829).
If your payment is late, you will have to pay penalty and interest charges. The penalty is 10 percent of your tax and the interest is 1.5 percent of the tax for each full or partial month your payment is late. When you make a payment, it is automatically applied to the oldest amount you owe. If you do not pay the full amount, the real property may be sold at the annual Real Property Tax Sale.