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Real Property Assessment Process

In an effort to provide the most equitable and uniform assessments possible, the Office of Tax and Revenue's (OTR) Real Property Tax Administration has, during the past several years, made substantial improvements to its assessment process. Some of the more significant initiatives include:

  • Confirming all exterior property features, recalculating building sizes, and photographing each property;
  • Improving our computer-assisted mass appraisal system; and
  • Increasing the number of assessors, resulting in more physical property inspections being conducted.

The Council of the District of Columbia has also adopted several programs to help moderate the impact of current economic conditions on District taxpayers. For Tax Year 2009 and forward, taxpayers will benefit from:

  • A lower tax rate for commercial property assessed at $3 million and less (from $1.85/$100 to $1.65/$100). Residual assessed value above $3 million is taxed at the same rate as previously ($1.85/$100).

Uniform and accurate assessments are the foundation of fair property taxation. In accordance with DC Code § 47-823(c), the OTR publishes a real property assessment/sales ratio study. This report measures assessment quality by looking at the most recent assessment program and comparing the results of that effort to actual market conditions. To view these studies, visit Assessment Materials and Reports.

If you have any questions or comments about the assessment process, please contact the Assessment Division.