Menu

Property Tax Resources

19 minutes reading time (3785 words)

Washington DC. Property Tax Updates

updated june 2022

Proposed Changes to Assessment Appeal Process

In the District of Columbia, the assessment appeal calendar was designed for taxpayers to complete the two-level administrative appeal process prior to the payment of their property taxes. As a result, taxpayers often pay lower property taxes in the first instance as a result of successful administrative appeals, instead of paying higher taxes and then challenging the assessment through an administrative appeal.

The Office of Tax & Revenue (“OTR”) in the District of Columbia has recently proposed significant changes to the administrative appeal calendar, which is governed by the D.C. Code. Although proposed assessments are currently issued by March 1st each year, under OTR’s proposal, new assessments would be issued later in the calendar year. OTR’s justification for the change is that this would purportedly allow the assessors time to review the property’s most recent financial data that is reported annually through the Income & Expense report filing prior to the issuance of the assessment.

OTR's proposal suffers from serious flaws that would weaken the current protections provided to taxpayers. First, issuing assessments later in the year would necessarily push back or truncate the administrative appeal process. This would either result in a compressed administrative appeal calendar that does not provide the opportunity for sufficient review of taxpayers’ claims, or it would place taxpayers in the unenviable position of paying property taxes prior to the issuance of a decision on their administrative appeal. Second, diminishing the effectiveness of the administrative appeal structure that is currently in place would lead to additional appeals filed in D.C. Superior Court and burden the court system with appeals. Third, OTR alleges that its proposal would result in more “accurate” assessments. In our experience, however, more “accurate” assessments from OTR mean an unjustified increase in taxpayers’’ liability.  

In sum, the D.C. Code’s administrative appeal process was carefully crafted to provide a robust administrative appeal process for taxpayers, and there is no legitimate justification for tinkering with the current appeal calendar.


Wilkes Artis, Chtd.
American Property Tax Counsel (APTC)

Washington Property Tax Updates
Wisconsin Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

Reject Tax Assessors’ Finance-Industry Valuations

Appraisals designed for lenders often inflate assessments of seniors living real estate for property taxation.

Appraisal methodologies for financing seniors housing properties factor in more than real estate to produce amounts that exceed property-only value. That means seniors housing owners may be paying real estate taxes on non-real-estate assets.

Everyone can...

Read more

3 Keys to Appealing an Unfair Assessment

Spencer Fane's Michael Miller on the critical steps for finding tax relief.

This is a challenging time in the property tax world. Pandemic-era federal assistance programs have dried up, increasing communities' appetite for tax dollars to deal with crime, homelessness, transportation and other issues. Recognizing that inflation has put taxpayers under...

Read more

Drew Raines: How to Reduce Student Housing Property Tax Assessments Post-Pandemic

Not long ago, assessors' student housing properties valuations generally struggled keeping pace with the rising market.College enrollment was high, rent growth outpaced expenses and student expectations lined up with most newer facility amenities. However, the COVID-19 pandemic and its fallout changed the game.

Property taxes are often the single highest expense...

Read more

Member Spotlight

Members

Forgot your password? / Forgot your username?