DISTRICT OF COLUMBIA

REAL PROPERTY TAX TIMELINE FOR CALENDAR YEAR 2011

January 1, 2011

Date of value for Tax Year 2012 annual assessments.

February 1, 2011

Deadline to appeal directly to the Commission for those 1st Half Tax Year 2011 Supplemental Assessments that were not issued on or before September 1, 2010, or where OTR has failed to render assessor level decision by December 30, 2010.

March 1, 2011

Notice of proposed assessment mailed for Tax Year 2012 (date of value for reassessed properties: January 1, 2011).

March 31, 2011

1st Half Tax Year 2011 taxes due.

April 1, 2011

Deadline for filing Tax Year 2012 1st Level appeals AND deadline for filing second-half Tax Year 2011 supplemental appeal with OTR.

April 15, 2011

Deadline for filing Calendar Year 2010 Income & Expense forms and Rent Rolls with OTR.

June 1, 2011

Mixed Use form due. (this date is subject to change; please call (202) 442-6678 to confirm.

June 30, 2011

Calendar Year 2011 public space rent due (vaults, sidewalk cafes, etc.).

August 1, 2011

Last date for mailing of Tax Year 2012 1st Level final determinations. Deadline to file second-half Tax Year 2011 supplemental appeal with Commission, if no decision rendered by OTR by June 30th.

September 15, 2011

2nd Half Tax Year 2011 taxes due.

September 30, 2011

Petition deadline for Tax Year 2011 Assessments to the Tax Division of DC Superior Court.

October 1, 2011

Last date for Tax Year 2012 2nd Level appeals to D.C. Real Property Tax Appeals Commission (Commission) if no final determination from Assessor by August 1st.

October 1, 2011

Deadline to file first-half Tax Year 2012 supplemental appeal with the assessor.

December 31, 2011

Petition deadline for 1st and 2nd Half Tax Year 2011 Supplemental Assessments to the Tax Division of DC Superior Court.