Within 45 calendar days from the date of “Notification of First-Level Decision” issued by the Office of Tax and Revenue (OTR), a property owner may file a second-level real property assessment appeal with the Board of Real Property Assessments and Appeals.

No later than September 30 for all full-year assessment appeals.

If a real property is transferred to a new owner between January 1 through March 1, the new owner can petition for an administrative review before April 2 with the Office of Tax and Revenue.

If a real property is transferred after March 1, the new owner have 60 days to file and appeal with the Board of Real Property Assessments and appeals.

If you do not agree with the Board’s decision you have the right to file an appeal with DC Superior Court on or before September 30.