Tax Division - FAQs
What are the functions of the Tax Division?
The Tax Division receives all petitions for review of the D.C. tax assessments and any related civil penalties imposed by the District of Columbia.
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Where is the Tax Division located and how can it be contacted?
The Tax Division is located in the Moultrie Courthouse of the Moultrie Courthouse, Room 3131, at 500 Indiana Avenue NW. The office can be contacted by phone at (202) 879-1737 or email Taxdocket@dcsc.gov.
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Where can I find information on filing a tax appeal?
Information on filing a tax appeal can be obtained from the Additional Information section of this website, by email at Taxdocket@dcsc.gov, by telephone at (202) 879-1737, or by visiting the office in Room 3131 of the Moultrie Courthouse, D.C. Superior Court, 500 Indiana Avenue NW.
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If I want to appeal my real property tax assessment do I file a petition with D.C. Superior Court first?
No, D.C. Superior Court is the third level of the tax assessment appeals process in D.C. You must first file an appeal with the D.C. Real Property Assessment Division of the D.C. Office of Tax and Revenue at 941 North Capitol Street NE, Washington, DC 20002. If you disagree with the decision reached by the D.C. Real Property Assessment Division you then can file an appeal with the D.C. Board of Real Property Assessments and Appeals (BRPAA) at 441 4th Street NW, Suite 430, Washington, DC 20001. If you disagree with the decision reached by the BRPAA, you then can file a petition with D.C. Superior Court. You must complete the first two levels of the appeals process before appealing to the D.C. Superior Court. In addition, all taxes, interest and penalties must have been paid in full before filing an appeal with D.C. Superior Court.
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Where can I find the rules that apply to tax appeals?
The applicable rules can be found in the D.C. Court Rules Annotated, 2006 Edition, Volume 2. They are available in most libraries and in the Tax Division of D.C. Superior Court, in Room 3131 of the Moultrie Courthouse and on this website's Tax Rules page.
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When can I expect my case to be scheduled before the Court?
The Tax Division schedules an initial status hearing within approximately 90 days of filing.
Superior Court Tax Rules give the Office of the Attorney General for the District of Columbia 60 days to respond to a petition.
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Will I be required to attend all scheduled hearings?
Yes. Your failure to appear at any hearing may result in your case being dismissed.
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Where can I find copies of public memoranda, opinions and orders?
This information can be accessed through our Tax Opinions webpage.
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What other types of appeals does the Tax Division handle?
The Tax Division has exclusive jurisdiction over grievances regarding an assessment by the District of Columbia of any personal property, inheritance, estate, business privilege, income and franchise sales of alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor vehicle, fuel tax penalties.
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Where can I find docket information on criminal tax cases?
The dockets of criminal tax cases may be viewed on-line at https://www.dccourts.gov/pa/
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Where can I review a closed Tax Division criminal case jacket?
Closed criminal tax cases that were initiated on or after June 1, 2007 are maintained by the Criminal Division of D.C. Superior Court and can be reviewed in Room 4000, Moultrie Courthouse. Closed criminal tax cases that were initiated prior to June 1, 2007 are retained by the Tax Division of D.C. Superior Court and can be reviewed in Room 3131, Moultrie Courthouse.
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What are the costs of filing in the Tax Division?
- Petition $120.00 (Checks are accepted from attorneys licensed to practice in D.C.)
- Motion $20.00
- Motion to reopen a case $35.00
- Appeal to D.C. Court of Appeals $100.00
- Photocopies 50 cents per page
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