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Articles on this Page
- 02/27/18--12:32: _OTR Customer Servic...
- 03/01/18--07:15: _DC Tax Office Mails...
- 04/17/18--16:47: _OTR Extends Income ...
- 04/27/18--05:45: _New DC Estate Tax F...
- 05/02/18--14:14: _Personal Representa...
- 06/13/18--06:35: _DC Office of Tax an...
- 06/19/18--13:54: _Effective October 2...
- 07/31/18--07:23: _Beginning August 6 ...
- 08/17/18--06:48: _Business Taxpayers ...
- 09/05/18--09:06: _District of Columbi...
- 09/12/18--08:40: _In October OTR Will...
- 10/02/18--08:31: _MyTax.DC.gov Will b...
- 10/17/18--05:55: _Register for OTR's ...
- 02/27/18--12:32: OTR Customer Service Call Center Experiencing High Volume of Calls
- 04/27/18--05:45: New DC Estate Tax Filing Requirements Effective May 2
- Death Certificate
- Letters of Administration
- Other acceptable documents identifying the estate’s beneficiaries and/or executor(s) of the estate
- File and submit payments for the D-76, D-76EZ and D-77 Estate Tax Returns
- Attach applicable forms and schedules, such as:
- Death Certificate
- Letters of Administration
- Other acceptable documents identifying the estate's beneficiaries and/or executor(s) of the estate
- Register for third party access, in which multiple parties can have access to the estate tax account
- View previously filed returns
- Make payment for any filing period
- Submit an amended return or file for an extension of time to file
- June 26: 9:30 am to 12 noon and 2 pm to 4:30 pm
- June 27: 9:30 am to 12 noon and 2 pm to 4:30 pm
- Alcoholic Beverage
- Ballpark Fee
- Department of Health Care Finance
- Gross Receipts
- Motor Vehicle Fuel
- Other Tobacco
- Personal Property Tax
- 08/17/18--06:48: Business Taxpayers Must Log in to MyTax.DC.gov to Pay With eCheck
- 09/05/18--09:06: District of Columbia Tax Rates Changes Take Effect Monday, October 1
- $1.65 for each $100 of assessed value if the real property’s assessed value is not greater than $5 million;
- $1.77 for each $100 of assessed value if the real property’s assessed value is greater than $5,000,000 but not greater than $10 million; or
- $1.89 for each $100 of assessed value if the real property’s assessed value is greater than $10 million.
- Senior Assessment Cap
- Homestead Deduction
- Homeowner/Renter Property Tax Income Tax Credit (Schedule H)
- Lower Income, Long-Term Homeowners Income Tax Credit
- Property Tax Deferral
- Low-Income Senior Homeowners
- Senior or Disabled Owner Tax Relief
- Alcoholic Beverage
- Ballpark Fee
- Department of Healthcare Finance
- Gross Receipts
- Motor Vehicle Fuel
- Other Tobacco
- Personal Property Tax
- 10/17/18--05:55: Register for OTR's 2019 Tax Practitioners Institute
If you wish to contact the Office of Tax and Revenue by phone, please be aware that we are currently experiencing heavy call volumes. We apologize for any inconvenience caused.
The District of Columbia Office of Tax and Revenue (OTR) announced today that it has begun to mail Tax Year 2019 assessment notices to all real property owners in the District of Columbia. A total of 200,443 taxable and exempt real properties have been reassessed to reflect current market values as of January 1, 2018. Property owners receiving new assessment notices will not be taxed on the new assessed value until March 2019.
The District’s real estate market remains steady as the proposed TY 2019 assessment average increase in residential properties (Class 1) was 3.33 percent. The commercial (Class 2) market also shows value increases of 3.29 percent.
The TY 2019 real property assessment notice contains the proposed assessed value for a property as well as the estimated taxable assessment and important information related to property tax relief programs such as the homestead benefit and senior citizen tax relief. In addition, included on the notice is the assigned appraiser’s contact information for taxpayers who wish to discuss their assessment.
District property owners who believe their proposed TY 2019 assessment does not reflect the market value of their property are encouraged to file an appeal on or before April 2, 2018. The appeal process begins when a property owner submits a First Level Appeal Application to OTR. This year, property owners can appeal their assessment online by visiting otr.cfo.dc.gov under the “Real Property” tab.
Following system outages, the Internal Revenue Service is providing taxpayers an additional day (until April 18) to file their federal income tax returns. The Office of Tax and Revenue will also allow individuals and businesses until April 18 to submit their tax returns without penalty.
The Office of Tax and Revenue (OTR) has made changes to the estate tax filing process for representatives of decedents whose death occurred from January 1, 2016 and forward. Effective May 2, 2018, estate representatives responsible for filing an estate tax will be required to register for an account, file and submit payment via MyTax.DC.gov for the following Estate Tax returns:
At MyTax.DC.gov the estate representative will be able to:
1. Attach applicable forms and schedules, such as:
2. Register for third party access, in which multiple parties can have access to the estate tax account.
3. View previously filed returns.
4. Make payment for any filing period.
5. Submit an amended return or file for an extension of time to file.
To learn more about this new filing requirement, view the estate tax brochure (PDF).
The District of Columbia Office of Tax and Revenue (OTR) announced today that personal representatives can now file and submit payment for DC estate taxes on the online portal, MyTax.DC.gov.
For personal representatives of decedents whose deaths occurred from January 1, 2016 and forward, they will be able to use MyTax.DC.gov as follows:
The District of Columbia Office of Tax and Revenue (OTR) announced today that it will hold its annual public Tax Sale beginning Tuesday, July 17, from 8:30 am until 12 noon and from 1 pm until 4 pm, or until all properties advertised are sold. The sale will be held at 1101 4th Street, SW, 2nd Floor, Room 250, Washington, DC 20024.
A list of more than 1400 properties by parcel, square, suffix, and lot number, with the name of the owner of record and the unpaid tax amount can be viewed at OTR’s website, as well as today’s TheWashington Informer, TheWashington Times and TheCurrent newspapers.
OTR will conduct four public seminars to explain the Tax Sale procedures to prospective bidders. The seminars will be conducted at 1101 4th Street, SW, 2nd Floor, Room W250, Washington, DC 20024, on the following dates:
To register for a seminar, please visit the Customer Service Administration’s Walk-In Center, located at 1101 4th Street, SW, 2nd Floor, Room W270, Washington, DC 20024.
Registration for the Sale is mandatory and begins Monday, July 9, and continues until the final day of the sale. To register, prospective bidders must make a deposit of at least 20 percent of their total bids. A $200 Tax Sale fee will be added to each property at the time of the sale. Purchasers are also required to complete Form FR-500, Combined Business Tax Registration Application, prior to registering.
For more information on the Tax Sale process, call (202) 727-4TAX (4829) or visit OTR’s Customer Service Center at 1101 4th Street, SW, Room W270.
Last November, the Office of Tax and Revenue (OTR) successfully completed phase three of converting Sales and Use, Specialized Sales, Special Event, and Street Vendors and Mobile Food Services Minimum Sales tax types over to MyTax.DC.gov.
On October 29, OTR will roll out the fourth phase of converting eight new tax types to MyTax.DC.gov as follows:
With the conversion of these tax types, District taxpayers will continue to see an improvement of self-service options and transparency.
Stay tuned to the OTR blog for new updates and additional information.
Inspections of commercial real property will also be conducted along the H Street, NE corridor.
The Office of Tax and Revenue (OTR) announced today that its assessors will begin to conduct residential real property inspections in the Mount Pleasant neighborhood, as well as commercial inspections along the H Street, NE corridor beginning August 6. This is part of a periodic assessment in which interior/exterior inspections are made of every neighborhood in the District.
“We are always working to improve the accuracy of our assessment process,” said Deputy Chief Financial Officer Keith J. Richardson. “These inspections allow us to validate our assessment data and maintain an equitable property tax system for the District.”
When inspecting a property, an assessor is required to present credentials that identify him/her as a representative of OTR. The credentials consist of an identification passbook, which includes the signature of the deputy CFO, and a numbered badge. If citizens wish to confirm the assessor’s identity, they should call OTR’s Real Property Assessment division at (202) 442-6760. Residents can refuse entry and not allow appraisers inside their homes. If a resident refuses entry the value of the interior will be estimated by the appraiser.
If the property owner is not available at the time of the inspection, the assessor will only inspect the exterior property. An interior inspection will be conducted only when an adult is present and the inspector is given permission to enter the home. If the property owner is not available at the time of inspection, the assessor will leave a note with contact information should the property owner have any questions.
The Office of Tax and Revenue (OTR) advises business taxpayers that they must now log in to their MyTax.DC.gov account to pay their tax liabilities by eCheck.
Business taxpayers may still submit payments by credit/debit card without logging in to MyTax.DC.gov. A convenience fee of 2.5 percent will be charged by the credit card processor for each payment. OTR highly recommends signing up for a MyTax.DC.gov account to unlock the full range of services offered by the portal.
(Washington, DC) – The District of Columbia Office of Tax and Revenue (OTR) reminds tax professionals, software providers, businesses, and others about tax rate changes that will take effect on Monday, October 1, 2018. The changes will apply as required by the Fiscal Year 2019 Budget Support Emergency Act of 2018 for the following tax types:
Sales and Use Taxes
General sales: The general sales and use tax rate will increase from 5.75 percent to 6 percent.
Off-premises alcohol: The rate for sales or charges from the sale of malt liquors, beers, and wine sold for consumption off the premises will increase from 10 percent to 10.25 percent.
Rental of vehicles and utility trailers: The total rate of tax for sales or charges from the rental or leasing of rental vehicles and utility trailers will increase from 10 percent to 10.25 percent.
Legitimate theaters and entertainment venues: The total rate of tax for the sale of or charges for any tickets to legitimate theaters and entertainment venues will increase from 5.75 percent to 6 percent.
Baseball stadium-related sales: The total rate of tax for the sale of or charges for any tickets to baseball games or baseball-related events at Nationals Park and for baseball-related tangible personal property sold at Nationals Park will increase from 10 percent to 10.25 percent.
Capital One Arena sales: The total rate of tax for the sale of or charges for any tickets sales to events at the Capital One Arena or for event-related tangible personal property sold at Capital One Arena will increase from 10 percent to 10.25 percent.
Feminine hygiene products: The sale of feminine hygiene products is exempt from sales and use taxes.
Note: The total rates for sales or charges for food or drink prepared for immediate consumption (10 percent) and for the service of parking or storing vehicles (18 percent) remain unchanged.
The total rate of tax on gross receipts for the sale of or charges for any rooms, lodging or accommodations will increase from 14.8 percent to 14.95 percent.
Note: For bookings that were made and fully pre-paid before October 1, the 14.8 percent rate will still apply. The new rate of 14.95 percent applies to bookings made after October 1, that were not fully pre-paid for all room charges and applicable tax.
Cigarette Taxes: The total tax levy for cigarettes will increase from $2.94 to $4.94 per pack of 20.
Other Tobacco Taxes: The tax rate on other tobacco products, which include vapor products, will increase from 60 percent to 96 percent of wholesale sales.
Filing requirement: A District Estate Tax Return (Form D-76 or Form D-76EZ) must be filed for a decedent whose death occurs on or after January 1, 2018, if the decedent’s gross estate is $5,600,000 or more.
Zero bracket amount: The zero bracket amount (i.e., amount exempt from District estate tax) is increased to $5,600,000 for a decedent whose death occur on or after January 1, 2018.
Real Property Taxes
The Senior/Disabled Assessment Cap Credit: The senior/disabled assessment cap credit generally provides that a real property may not be taxed on more than a 5 percent increase in the property’s taxable assessment each year. This credit does not reduce the assessed value of the property on the tax roll or the assessment notice, but it will appear as an automatic credit on the property owner’s real property tax bill. The property must be receiving the homestead deduction and Senior or Disabled Owner Real Property Tax Relief for this credit to be applied.
Class 2 Commercial: The real property tax rates and special real property tax rates for taxable Class 2 Properties are:
Stormwater Management: Exempt property will not become taxable if any part is used to generate storm water retention credits certified in accordance with 21 DCMR § 531.
Motor Fuel Taxes
License Fee: The annual importer license fee is eliminated. (Effective November 1, 2019)
For additional information, visit MyTax.DC.gov or call OTR’s Customer Service Center at (202) 727-4TAX (4829).
(Washington, DC) – The District of Columbia Office of Tax and Revenue (OTR) announced today that it will host a series of workshops in October to educate senior residents about real property tax relief programs that are available to reduce their tax liability. The workshops, which are supported by the Office on Aging, will take place at various senior wellness centers across the city.
"District of Columbia property owners who are senior citizens may be eligible for significant real property tax relief that would reduce their taxes," said Deputy Chief Financial Officer Keith J. Richardson. "At the Office of Tax and Revenue we are committed to ensuring that senior homeowners, many on fixed incomes, take advantage of the tax relief programs available to them."
|Wednesday, October 3||11:30 am to 1:30 pm||Model Cities Senior Wellness Center
1901 Evarts Street, NE
|Wednesday, October 10||11:30 am to 1:30 pm||Hattie Holmes Senior Wellness Center
324 Kennedy Street, NW
|Thursday, October 11||9:30 am to 11:30 am||
Bernice Fonteneau Senior Wellness Center
|Wednesday, October 17||9:30 am to 11:30 am||University of the District of Columbia – Institute of Gerontology
4200 Connecticut Avenue, NW, Room A03
|Tuesday, October 23||10 am to noon||Hayes Senior Wellness Center
500 K Street, NE
|Wednesday, October 24||10 am to noon||Washington Seniors Wellness Center
3001 Alabama Avenue, SE
|Tuesday, October 30||9:30 am to 11:30 am||Congress Heights Senior Wellness Center
3500 Martin Luther King, Jr. Avenue, SE
Seniors can receive assistance with:
For additional information, please contact OTR’s Customer Service Center at (202) 727-4TAX (4829).
As part of our commitment to improve services provided to District taxpayers, the Office of Tax and Revenue (OTR) will perform scheduled maintenance to the MyTax.DC.gov online portal from 5:30 pm Friday, October 26 through 7:00 am Monday, October 29. During this time, MyTax.DC.gov will not be available.
After 7:00 am Monday, October 29, taxpayers will regain access to the portal with new filing and payment options for the following tax types:
Taxpayers who use the Electronic Taxpayer Service Center (eTSC) to file and pay some of these tax types will no longer be able to access eTSC moving forward.
During the scheduled maintenance period, tax returns and payments can be mailed to:
Office of Tax and Revenue
Returns Processing Administration
1101 4th Street, SW, 4th Floor
Washington, DC 20024
For additional information, contact OTR’s e-Services Unit, via email, at e-Services.firstname.lastname@example.org.
The Office of Tax and Revenue (OTR) will hold its annual workshop for tax practitioners on Thursday, January 10, 2019, from 8:30 am to 4:30 pm, at 1101 4th Street, SW, Suite 250, Washington, DC 20024.
The one-day workshop will focus on what’s new for the upcoming filing season, OTR’s tax portal that allows individual and business taxpayers to be more self-sufficient online, and updates on a number of tax law and form changes.
The seminar is free, but preregistration is required. Register here.