There a five (5) types of Real Property Tax Appeal Filings in the District of Columbia.

I. Proposed Real Property Full-Year Assessment Appeals

If a First-Level Administrative Appeal with the Office of Tax and Revenue was filed and you do not agree with the results of the “Notice of Final Determination”, you may file an appeal with the Commission within 45 days.

If you have filed a First-Level Administrative Appeal with the Office of Tax and Revenue and have not received a “Notification of First-Level Appeal Decision”, by August 1 you may file with the Real Property Tax Appeals Commission no later than September 30.

II. Property Changes Ownership

The property is transferred at a time that prevents the new owner from petitioning for a first-level administrative review of the assessment, equalization, valuation, or classification before October 1, an appeal can be filed, directly, to the Real Property Tax Appeals Commission, no later than September 30.

III. Proposed Real Property Supplemental Assessment Appeals

Real Property Supplemental Assessment notices are issued, by the Office of Tax and Revenue, to property owners who have become subject to taxation as a result of new construction, additions or improvements of existing structures (DC Code § 47-829).
 
You have not received a “Notice of Proposed Supplemental Assessment” on or before September 1,  (representing real property reassessments from the period January 1 through June 30).

You have filed a supplemental appeal and have not received a “Notice of Final Decision” from the Office of Tax and Revenue on or before December 30.

You have not received a “Notice of Proposed Supplemental Assessment” on or before March 1 (representing the real property reassessment from the period July 1 through December 30).

You have filed a supplemental assessment appeal and have not received a “Notice of Final Decision” on or before June 30.

IV. Classification Appeals

You have received a notice from the Office of Tax and Revenue proposing a classification change of your property.

V. Homestead Exemption Appeals

You have received a notice from the Office of Tax and Revenue proposing a revision to your homestead exemption status.