DISTRICT OF COLUMBIA

REAL PROPERTY TAX TIMELINE FOR CALENDAR YEAR 2010

December 31, 2009

Petition deadline for 1st and 2nd Half Tax Year 2009 Supplemental Assessments to the Tax Division of DC Superior Court.

February 1, 2010

Deadline to appeal directly to the Board for those 1st Half Tax Year 2010 Supplemental Assessments that were not issued on or before September 1, 2009, or where OTR has failed to render assessor level decision by December 30, 2009.

March 1, 2010

Notice of proposed assessment mailed for Tax Year 2011 (date of value for reassessed properties: January 1, 2010).

March 31, 2010

1st Half Tax Year 2010 taxes due.

April 1, 2010

Deadline for filing Tax Year 2011 1st Level appeals AND deadline for filing second-half Tax Year 2010 supplemental appeal with OTR.

April 15, 2010

Deadline for filing Calendar Year 2009 Income & Expense forms and Rent Rolls with OTR.

June 30, 2010

Calendar Year 2010 public space rent due (vaults, sidewalk cafes, etc.).

August 1, 2010

Last date for mailing of Tax Year 2011 1st Level final determinations. Deadline to file second-half Tax Year 2010 supplemental appeal with Board, if no decision rendered by OTR by June 30th.

September 1, 2010

Mixed Use form due.

September 15, 2010

2nd Half Tax Year 2010 taxes due.

September 30, 2010

Petition deadline for Tax Year 2010 Assessments to the Tax Division of DC Superior Court.

October 1, 2010

Last date for Tax Year 2011 2nd Level appeals to Board of Real Property Assessments and Appeals (BRPAA) if no final determination from Assessor by August 1st.

October 1, 2010

Deadline to file first-half Tax Year 2011 supplemental appeal with the assessor.