District of Columbia OTR Proposes Amendments to Property Tax Classification Rules

The District of Columbia Office of Tax and Revenue (OTR) proposed amendments to its real property tax classification regulations. The proposal rules require that Class 1A and Class 1B property consist of dwelling units and include a definition of “dwelling unit” for purposes of determining eligibility for those classifications. Comments are due July 6. [D.C. Office of Tax & Revenue, Proposed Regs. DCMR Title 9, Ch. 3, Section 306; Ch. 99, Section 9903, 06/05/26 D.C. Reg]