Taxpayer Rights, Appeals and Reconsiderations

Fairness First: Know Your Taxpayer Rights

Stacked books, a chalkboard with the words "Know Your Rights" and an alarm clock Every taxpayer has the right to be informed, heard and treated fairly. If you disagree with a decision made by the Office of Tax and Revenue (OTR), you may have the right to appeal or request a reconsideration of the decision. OTR is committed to providing a clear and accessible process to help you resolve disputes efficiently and equitably.

Taxpayer Rights

When dealing with the Office of Tax and Revenue (OTR), you are entitled to the District of Columbia Taxpayer Bill of Rights.

Taxpayer Bill of Rights

THE RIGHT TO BE INFORMED –

Know what to do to comply with DC tax laws.
Have information concerning tax accounts clearly communicated.
Receive clear explanations concerning any proposed or actual tax liability.
Be provided with all options that are available to resolve any tax liability.

THE RIGHT TO QUALITY SERVICE –

Receive respectful, prompt, and courteous assistance.
Be provided with explanations that are understandable.
Speak with a supervisor if they feel the service they received was inadequate.

THE RIGHT TO PAY NO MORE THAN THE CORRECT AMOUNT OF TAX –

Pay no more than the amount of tax legally due which may include interest and penalties that are allowed under DC law.

THE RIGHT TO CHALLENGE THE DISTRICT’S POSITION AND BE HEARD –

Raise objections and be provided with additional information regarding proposed liabilities or proposed actions by OTR.
Have timely objections considered in a fair and consistent manner.
Be provided with a response if the District does not agree with the taxpayer’s position.

THE RIGHT TO HAVE THEIR DISPUTE INDEPENDENTLY REVIEWED –

Have an independent determination of their disputes.
Receive a written response concerning the disposition of their disputes consistent with District tax laws.

THE RIGHT TO FINALITY –

Know the amount of time to challenge a tax liability or proposed tax liability.
Know the amount of time the District has to audit, assess, or collect a tax liability.
Have a potential audit completed and the results of a potential audit communicated in a timely manner.
Have a collection remedy implemented that allows for a tax liability to be resolved in a timely manner.

THE RIGHT TO PRIVACY –

Expect that any District tax inquiry, examination, or enforcement action will comply with District tax laws and be no more intrusive than necessary.

THE RIGHT TO CONFIDENTIALITY –

Expect that any information they provide to the District about their tax account will not be disclosed unless authorized by the taxpayer or required by law.

THE RIGHT TO REPRESENTATION –

Have the right use an authorized representative.

THE RIGHT TO A FAIR AND JUST TAX SYSTEM –

Expect that the District’s tax system will apply laws fairly, equitably and consistently.
Receive assistance from the District of Columbia Taxpayer Advocate Unit if they are facing hardship or if the District has not resolved their tax issues properly or timely through the normal channels.

Understanding these rights empowers all taxpayers to confidently engage with OTR. If you would like more information about any of the rights listed above or have questions about how the DC Taxpayer Bill of Rights impacts you, please reach out to our Taxpayer Advocate, Paul Smith, at [email protected].

Individuals and Businesses Appeals

Your Right to Appeal a Tax Determination in the District of Columbia

If you receive a Proposed Assessment or other notice of tax determination from the Office of Tax and Revenue (OTR), you have the right to appeal. The District of Columbia tax law ensures that taxpayers are afforded due process through both administrative and judicial review processes. Below is an overview of your appeal rights and the steps you may take to contest a tax determination.

Request an Administrative Hearing

Before formally appealing a Proposed Assessment, you may have the right to request an informal conference with the OTR’s Audit Division. This is not required, but it may help clarify issues or resolve matters without further proceedings.

How to Request: Follow the instructions in your Notice of Proposed Assessment.
Timeline: Generally, the Audit Division will notify you of the time and place of your Informal Conference within 30 days of receiving your request. View more information regarding the Informal Conference and Appeals Process.

File a Protest With the Office of Administrative Hearings (OAH)

If you disagree with a refund denial, proposed tax assessment of an audit, Officer Assessment or Non-Filer discovery, you may have the right to file a formal protest with the District of Columbia’s Office of Administrative Hearings (OAH), an independent tribunal that reviews OTR decisions.

Deadline: Petitions to the OAH must be filed within 30 days from the date the notice is issued.
How to File: You must submit a written petition to OAH. You may use the standard petition form available on www.oah.dc.gov.
What to Include:
- Your name and contact information
- A copy of the OTR notice you are protesting
- A statement of the facts and reasons you disagree with the assessment
- Any supporting documents

Note: You are not required to pay the disputed amount while your appeal is pending before OAH. Moreover, filing a protest with OAH stops the collection process until a final decision is made.

Seek Judicial Review

If you are dissatisfied with the decisions rendered by OTR or OAH, you may have further appeal rights with the Superior Court of the District of Columbia.

Timeline: You must file your petition with the Superior Court within six (6) months of the determination you receive.
Note: The tax liability must be satisfied before appealing before the Superior Court. As this is a legal process, you may require attorney representation.

Reconsiderations

There are occasions when a taxpayer may disagree with a decision on requests for waiver of penalty and/or interest, rejection of an Offer in Compromise (OIC), or an objection to a notice of refund denial, intercept or an offset for payment of student loans or child support. If your reconsideration request is denied, you may have additional appeal rights with the Office of Tax and Revenue’s (OTR) Office of the Taxpayer Advocate (OTA). To appeal to OTA, submit a Taxpayer Advocacy Request online via MyTax.DC.gov or email [email protected].

Important Notes About Appeals

Penalties and interest may continue to accrue during the appeal process.
Appealing does not extend the time to file or pay undisputed taxes.

Real Property Appeals

If you believe your property’s assessed value is incorrect, you have the right to appeal. The District of Columbia offers a three-level appeal process that begins with an administrative review, followed by the Real Property Tax Appeals Commission (RPTAC), and—if necessary—an appeal option to the Superior Court of the District of Columbia. Below is an overview of your appeal rights and the steps you may take to appeal your property’s assessed value.

First Level: Administrative Review

Property owners—or their authorized agents—must start here. You may submit an appeal online via MyTax.DC.gov (link to Real Property First Level Appeal) or complete this downloadable form to appeal your property’s assessed value with your OTR appointed assessor.

Deadline: A timely appeal is required and must be submitted within 45 days of purchasing the property, or April 1 (whichever is later).

Second Level: RPTAC

If you disagree with the assessor’s decision, you may appeal to the Real Property Tax Appeals Commission (RPTAC).

Deadline: A separate Second Level appeal must be filed within 45 days of the first-level decision notice.

Third Level: Superior Court of the District of Columbia

If you find RPTAC’s ruling is unsatisfactory, you may appeal your case to the Superior Court of the District of Columbia.

Important Notes About Real Property Appeals

Supporting Documentation is Key

To have a strong chance of success, appeals must include meaningful evidence—such as recent appraisals, comparable sales, documentation of property conditions, or classification data. Opinion alone is unlikely to result in a change.

Representation Requirements

If someone files on your behalf—like a corporation or agent—they must submit a Letter of Agent Authorization (LOAA).

Access to Information

The property owner is entitled, free of charge, to a copy of their property worksheet and the local sales list. Requests for broader regional property data may incur fees, subject to confidentially rules.

More information

Access more information regarding Real Property Assessment and Appeal Rights.