District of Columbia

District of Columbia has an effective property tax rate of 0.57%, with a median annual property tax of $3,515. Properties are assessed at 100.0% of market value and reassessed annual. Payments are due semi-annual.

Effective Rate

0.57%

Assessment Ratio

100.0%

Median Annual Tax

$3,515

Payment Frequency

Semi-Annual

Appeal Deadline

Within 30 days of assessment notice (typically by April 1 to OTR Real Property Assessment Division)

Due Dates

First half due March 31; second half due September 15

Reassessment Cycle

Annual

Homestead Exception

$87,500 reduction in assessed value for owner-occupied primary residence; senior/disabled additional $82,850 reduction

Key Notes

Separate rate for residential (0.85%) vs commercial (1.65-1.89%). Homestead deduction significantly reduces effective rate for owner-occupants. Tax cap limits annual assessment increases to 10% for homestead properties.

Late Penalty

10% penalty plus 1.5% per month interest on delinquent taxes

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