2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with District of Columbia Office of Tax and Revenue, Real Property Tax Administration.
Effective rate
Class 1A residential: $0.85 per $100 of assessed value (0.85%); Class 1B: $0.85 per $100 up to $2.558 million and $1.00 per $100 above that; commercial Class 2 rates are $1.65-$1.89 per $100, with vacant/blighted rates higher.
Statement mailing
February for the first-half bill and August for the second-half bill; DC OTR states real-property bills are mailed twice yearly.
Payment deadline
March 31, 2027 for the first half of the 2026-2027 tax year and September 15, 2027 for the second half; DC OTR states the recurring statutory due dates are March 31 and September 15, with delayed-bill adjustments where applicable.
Valuation protest
April 1, 2026 for the second-half TY2026 assessment appeal; DC's TY2026 materials also provide an October 1 administrative-review deadline for the first half. New-owner administrative review is generally due within 45 days of purchase or by the applicable statutory date.
Critical payment warning
Do not assume a grace period.
The verified county record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.