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8 rate lines · current rates · DC Office of Tax and Revenue
District of Columbia real property tax rates
The District of Columbia is one taxing jurisdiction, so its real property tax rate depends on the class of property, not on the place. The Office of Tax and Revenue's 8 published rate lines run from $0.85 per $100 of assessed value (Class 1A and Class 1B (first $2,558,000)) to $10.00 per $100 (Class 4). Period: the rates on the Office of Tax and Revenue's page when checked; the page names no tax year and says the rates "are established by the Council of the District of Columbia" and "may change from year to year".
- 1Highest rate Class 4 $10.00 per $100
- 2Middle Class 2 (value above $5,000,000 to $10,000,000) $1.77 per $100
- 3Lowest rate Class 1B (first $2,558,000) $0.85 per $100
- 4Rate lines 8
What the figures are
This page reproduces the real property tax rates the Office of Tax and Revenue publishes for each class of property in the District, in dollars per $100 of assessed value. The District is one taxing jurisdiction, so there is no county or town rate: what changes the rate is the class of the property and, for Class 1B and Class 2, its assessed value. Period: the rates on the Office of Tax and Revenue's page when checked; the page names no tax year and says the rates "are established by the Council of the District of Columbia" and "may change from year to year".
Class 1B. Residential property with no more than two dwelling units: $0.85 per $100 on the first $2.558 million of assessed value and $1.00 on any amount above that, so the higher rate applies only to the part above the threshold. (OTR, Real Property Tax Rates)
Class 2. Commercial and industrial property, including hotels and motels, at $1.65, $1.77 or $1.89 per $100 according to the property's assessed value ($5 million or less; above $5 million up to $10 million; above $10 million). (OTR, Real Property Tax Rates)
Classes 3 and 4. Vacant ($5.00) and blighted ($10.00) real property; the classification is made by the Department of Buildings, not by the Office of Tax and Revenue. (OTR, Real Property Tax Rates)
- OTR's page does not say whether a Class 2 property above a threshold pays the higher rate on its whole value or only on the part above it, and the D.C. Code section that sets the rates could not be read on an official site for this update, so no Class 2 calculation is given.
- Homestead deductions, senior and disability relief and the assessment cap reduce many Class 1 bills; they are not on the rate page and are not reflected here.
All 8 rate lines
As printed on the Office of Tax and Revenue's page, class by class. The band column says which part of the assessed value a rate applies to, in OTR's own words.
| Class | Property | Applies to | Rate per $100 |
|---|---|---|---|
| 1A | Residential real property, including multifamily | all assessed value | $0.85 |
| 1B | Residential real property with no more than two dwelling units | first $2,558,000 of assessed value | $0.85 |
| 1B | Residential real property with no more than two dwelling units | assessed value above $2,558,000 | $1.00 |
| 2 | Commercial and industrial real property, including hotels and motels | assessed value of $5,000,000 or less | $1.65 |
| 2 | Commercial and industrial real property, including hotels and motels | assessed value above $5,000,000 up to $10,000,000 | $1.77 |
| 2 | Commercial and industrial real property, including hotels and motels | assessed value above $10,000,000 | $1.89 |
| 3 | Vacant real property | all assessed value | $5.00 |
| 4 | Blighted real property | all assessed value | $10.00 |
The Class 2 band method is not stated on OTR's page and relief programs change most residential bills, so no example bill is computed.
How to appeal an assessment in the District of Columbia
- Request a first-level administrative review by the Office of Tax and Revenue's Assessment Division (the appeal must begin at this level): OTR's page states no general deadline; a new owner may, under most circumstances, petition within 45 days of the purchase date. (source)
- Appeal to the Real Property Tax Appeals Commission (RPTAC): no later than 45 days from the date of the administrative appeal decision notice. (source)
- Appeal to the Superior Court of the District of Columbia: as stated on the RPTAC decision notice. (source)
OTR's pages cite no section of the D.C. Code; the review forms posted there are labelled for tax year 2027. Sources: District of Columbia Office of Tax and Revenue, Real Property Assessment Appeal Rights & Application, read October 26, 2026; District of Columbia Office of Tax and Revenue, First Level Administrative Review Application, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in the District of Columbia?
It depends on the class of property. The Office of Tax and Revenue publishes, per $100 of assessed value: Class 1A $0.85; Class 1B (first $2,558,000) $0.85; Class 1B (above $2,558,000) $1.00; Class 2 (value $5,000,000 or less) $1.65; Class 2 (value above $5,000,000 to $10,000,000) $1.77; Class 2 (value above $10,000,000) $1.89; Class 3 $5.00; Class 4 $10.00. The rates are set by the Council and the page names no tax year.
How does the Class 1B rate work?
Class 1B is residential property with no more than two dwelling units. It pays $0.85 per $100 on the first $2,558,000 of assessed value and $1.00 on the assessed value above $2,558,000, so the higher rate applies only to the part of the value above the threshold. OTR's page does not say whether a Class 2 property above a threshold pays the higher rate on its whole value or only on the part above it, and the D.C. Code section that sets the rates could not be read on an official site for this update, so no Class 2 calculation is given.
How do I appeal a property assessment in the District of Columbia?
Request a first-level administrative review by the Office of Tax and Revenue's Assessment Division (the appeal must begin at this level): OTR's page states no general deadline; a new owner may, under most circumstances, petition within 45 days of the purchase date. Appeal to the Real Property Tax Appeals Commission (RPTAC): no later than 45 days from the date of the administrative appeal decision notice. Appeal to the Superior Court of the District of Columbia: as stated on the RPTAC decision notice. Source: District of Columbia Office of Tax and Revenue and District of Columbia Office of Tax and Revenue.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: District of Columbia Office of Tax and Revenue, Real Property Tax Rates (Real property tax rate per $100 of assessed value for each class (1A, 1B, 2, 3 and 4), with the value bands for Class 1B and Class 2; read twice, both reads identical). Checks: the page was read twice, independently, and both reads agreed on all eight rates and thresholds; the Class 2 rates rise with the value band and the Class 1B rates are $0.85 below the threshold and $1.00 above it. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.