District of Columbia

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 10/01 – 09/30
Valuation Authority: City
Collection Authority: City
Level One Appeal Name: First Level Assessor
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Tax Returns Due Apr 15 Required RE Income & Expense filing
Value Notices Issued: Mar No later than March 1
Appeal Deadline: Apr 1

Sep 30

Administrative appeals

Or 45 days after date of first level result — Real Property Tax Appeals Commission

Tax Returns Due: Apr 15 Required RE I&E filing
Tax Bills Due: Mar 31
Sept 15
1st half installment
2nd half installment

key tax dates – personal property

Assessment Date: July 1  
Tax Returns Due: July 31 Inventory exempt
Tax Bills Due: July 31 Tax payment due with return