The Transfer and Recordation Tax Appeals Amendment Act of 2025 modifies the process for appealing fair market value determinations in the District of.
The Transfer and Recordation Tax Appeals Amendment Act of 2025 amends the District of Columbia Code to allow transferors or transferees who are aggrieved by a fair market value determination to appeal the decision to the Superior Court. The act specifies that the appeal must be filed within 45 days of the final determination. It also mandates that the Office of Tax and Revenue must be notified of any decisions made by the Real Property Tax Appeals Commission regarding such appeals.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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