The Transfer and Recordation Tax Appeals Amendment Act of 2025 modifies the process for appealing fair market value determinations in real property.

The Transfer and Recordation Tax Appeals Amendment Act of 2025 amends the District of Columbia Code to change how transferors and transferees can appeal fair market value determinations. It allows aggrieved parties to petition the Office of Tax and Revenue for review and to appeal to the Superior Court within 45 days of the final determination. The act also modifies the Real Property Tax Appeals Commission's role in notifying the Office of Tax and Revenue of decisions on such appeals. This change affects taxpayers involved in real property transfers in the District of Columbia.

The Transfer and Recordation Tax Appeals Amendment Act of 2025 modifies the process for appealing fair market value determinations in real property.

The Transfer and Recordation Tax Appeals Amendment Act of 2025 amends the District of Columbia Code to change how transferors and transferees can appeal fair market value determinations. It allows aggrieved parties to petition the Office of Tax and Revenue for review and to appeal to the Superior Court within 45 days of the final determination. The act also modifies the Real Property Tax Appeals Commission's role in notifying the Office of Tax and Revenue of decisions on such appeals. This change affects taxpayers involved in real property transfers in the District of Columbia.