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Updated 2025 Tax Year

District of Columbia County
Property Tax Guide

Everything you need to know about property taxes in District of Columbia County, DC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.85% effective rate for residential properties (higher rates for properties over $2.5M)
1st Due
Mar 31
2nd Due
Sep 15
Exemptions
4+ Available
Section 1

How Property Tax Works

The District of Columbia operates as both a city and state, providing a unique property tax system that funds essential municipal services including public education, police and fire protection, public works, and social services. Property taxes are administered by the Office of Tax and Revenue (OTR) and represent a significant revenue source for the District's operations. The property tax system is based on assessed values determined by the Real Property Assessment Office, which conducts regular assessments to ensure properties are valued at fair market value.

The effective property tax rate in DC is approximately 0.85% for most residential properties, making it competitive with neighboring jurisdictions. For high-value properties with assessed values exceeding $2.5 million, a higher rate of 1.00% applies to the amount above that threshold. The District does not impose assessment caps, meaning property values can increase based on market conditions without artificial limitations, though various exemptions and tax relief programs are available to qualifying homeowners.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base Real Property Tax$0.85 per $100Applied to first $2.5 million of assessed value
High-Value Property Tax$1.00 per $100Applied to assessed value above $2.5 million
Special AssessmentsVariesProperty-specific improvements (sidewalks, alleys, etc.)
Clean Energy DC OmnibusVariableGreen infrastructure and sustainability programs
BID AssessmentsVaries by locationBusiness Improvement District fees where applicable
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in District of Columbia County, property taxes are due in two installments:

First Installment
Mar 31
Delinquent after Dec 10
Second Installment
Sep 15
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in the District of Columbia are triggered by changes in property ownership, new construction, or substantial improvements that increase a property's assessed value during the tax year. When these events occur, the Office of Tax and Revenue issues a supplemental assessment to capture the additional tax liability for the remaining portion of the tax year. The supplemental tax is calculated by determining the difference between the old and new assessed values, applying the current tax rate, and prorating the amount based on the number of months remaining in the tax year.

For example, if a property undergoes a major renovation in January that increases its assessed value from $400,000 to $500,000, the supplemental tax would be calculated on the $100,000 increase. At the base rate of $0.85 per $100, this would result in an additional $850 in annual taxes. Since the improvement occurred at the beginning of the year, the property owner would be responsible for the full supplemental amount, typically billed separately from regular property tax bills.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less: Standard Homestead Deduction: $0 (built into rate structure)
  • Net Taxable Value: $300,000
  • Tax Rate: $0.85 per $100
  • Annual Tax: $2,550
  • Monthly Payment: $212.50

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less: Standard Homestead Deduction: $0 (built into rate structure)
  • Net Taxable Value: $600,000
  • Tax Rate: $0.85 per $100
  • Annual Tax: $5,100
  • Monthly Payment: $425.00

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less: Standard Homestead Deduction: $0 (built into rate structure)
  • Net Taxable Value: $1,000,000
  • Tax Rate: $0.85 per $100
  • Annual Tax: $8,500
  • Monthly Payment: $708.33

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Section 5

Escrow & Property Taxes

Most mortgage lenders in the District of Columbia require property tax escrow accounts for borrowers with less than 20% down payment or those who request this service. The lender collects monthly property tax payments along with principal, interest, and insurance, then pays the tax bills directly to the Office of Tax and Revenue when they become due. Property taxes in DC are billed semi-annually with payments typically due in June and December, so lenders collect 1/12th of the estimated annual tax bill each month to ensure adequate funds are available.

Homeowners with escrow accounts should review their annual escrow analysis statement to verify accuracy and ensure proper payment timing. If property values increase significantly due to reassessment or improvements, the monthly escrow payment may need adjustment to prevent shortfalls. Property owners can verify their tax payments and view account status through the MyTax.DC.gov portal, and should provide assessment notices and tax bills to their lender promptly to maintain accurate escrow calculations.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property tax payments due in DC? A: Property taxes are due twice per year, typically in June and December. Specific due dates are printed on your tax bill and available on the OTR website.

Q: What exemptions are available for DC property owners? A: DC offers homestead deductions, senior citizen tax relief, disabled property owner relief, and low-income tax relief programs. Contact the Office of Tax and Revenue for eligibility requirements.

Q: How often are properties reassessed? A: The District conducts ongoing assessments and may reassess properties annually based on market conditions and sales data in your neighborhood.

Q: How do I appeal my property assessment? A: File an appeal with the Real Property Tax Appeals Commission within 45 days of receiving your assessment notice through MyTax.DC.gov or by mail.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. After extended delinquency, the District may place a lien on the property or initiate foreclosure proceedings.

Q: Can I pay property taxes online? A: Yes, payments can be made online through MyTax.DC.gov using bank transfer or credit/debit cards. Phone and mail payments are also accepted.

Q: What if I disagree with a supplemental tax assessment? A: Supplemental assessments can be appealed to the Real Property Tax Appeals Commission following the same process as regular assessment appeals.

Q: How do I apply for senior citizen property tax relief? A: Applications are available through the Office of Tax and Revenue and must be submitted with required documentation including income verification and proof of age or disability status.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
FP-31 District of Columbia Personal Property Tax Instructions ...mytax.dc.gov
02
Tax Doc
Real Property Tax Rates | otr - DC Office of Tax and Revenueotr.cfo.dc.gov
03
D.C. Law 26-41. Vacant to Vibrant Amendment Act of 2025.code.dccouncil.gov
04
Tax Doc
Personal Property Tax | otr - DC Office of Tax and Revenueotr.cfo.dc.gov
05
Tax Doc
Filing Deadline Dates - Real Property Tax Appeals Commissionrptac.dc.gov
06
Tax Doc
Real Property Tax Bill Due Dates and Delayed Tax Bills | otrotr.cfo.dc.gov
07
Homeowners Property Exemptiondetroitmi.gov
08
Tax Doc
Real Property Tax Reliefs, Credits, and Deductions | otrotr.cfo.dc.gov
09
State
Unlocking Veteran tax exemptions across states and U.S. ...news.va.gov
10
:--i i r: ndccourts.gov
All sources verified as of 2025 Tax Year

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