The assessment is an estimate.
The sales are the record.
For a DC row house owner reading the assessment as a price, before listing or before appealing it. If you own a condo unit, the sales here are not yours.
Is the DC tax assessment accurate?
As a price, it is close on fewer than half of sales. Of 1,690 fee simple row houses that sold in DC in the last twelve months, 42.9% sold within 10% of the assessment and 23.3% within 5%. The middle half sold between 89% and 114% of it. On a house assessed at $1M, that is $890,000 to $1,140,000.
Do DC row houses sell above or below the assessment?
It depends on the price. Houses assessed under $1M sold at a median 97.5% to 98.2% of the assessment, and 53% or more sold below it. Houses assessed at $1M to $2M sold at 104.1% to 109.1%. Across every sale, the median was 101.3%.
| Assessed at | Sales | Median sale, % of assessment | Sold below it | Within 10% |
|---|---|---|---|---|
| Under $750,000 | 557 | 97.5% | 55% | 30% |
| $750,000 to $1M | 473 | 98.2% | 53% | 53% |
| $1M to $1.5M | 467 | 104.1% | 38% | 47% |
| $1.5M to $2M | 124 | 109.1% | 25% | 40% |
| $2M and up | 69 | 105.7% | 29% | 57% |
Why is my assessment so far from what houses sell for?
The assessment is a mass appraisal. OTR runs a computer model over the city's records and photographs to estimate each house's value as of January 1. It does not see a kitchen redone in March or a roof that needs replacing. 18.6% of sales came in more than 20% over the assessment, and 14.1% more than 20% under it.
Should I list my house at the assessment?
No. Set the asking price from the closed sales near you, adjusted for size, condition and parking. The assessment is one number from one model. The sales are what buyers paid. A first ask set above them is the start of a price cut.
Does the assessment matter to a buyer or an appraiser?
It sets the tax bill, not the price. A lender's appraiser values the house from closed sales. A buyer sees the assessment on the listing, so an asking price far above it draws the question. Your answer is the sales.
Can I appeal my DC assessment?
Yes, in three steps. File the first-level appeal with OTR by April 1, or within 45 days of buying the house if that is later, on MyTax.DC.gov or form AD-100. If you disagree with that decision, appeal to the Real Property Tax Appeals Commission within 45 days of it. The last step is DC Superior Court. Bring comparable sales, an appraisal or proof of condition: OTR says opinion alone is unlikely to change the number. You can ask OTR for your property worksheet and the local sales list at no charge.
Read next: what the property record tells you and how fast DC row houses sell.
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Send me every sale on my blockSources. DC Office of Tax and Revenue, Taxpayer Rights, Appeals and Reconsiderations (appeal levels, deadlines and evidence). OTR, Real Property Assessment Process (mass appraisal). Real Property Tax Appeals Commission, Filing Deadline Dates. D.C. Code § 47-824 (notice by March 1). BrightMLS closed sales and assessments, DC fee simple row houses, the twelve months to October 24, 2026.
This page explains rules and practice; it is not legal or tax advice. For a specific house, talk with a DC real estate attorney or a tax professional.