District of Columbia, Maryland, and Virginia Property Tax Expertise
Local Property Tax Expertise with a National Footprint
In the District of Columbia, Maryland, and Virginia (DMV), property taxes are a critical concern for commercial property owners, particularly as the market evolves heading into 2025. Each jurisdiction presents unique challenges and opportunities because of differing assessment practices, economic conditions, and regional market dynamics. In the District of Columbia (D.C.), ongoing uncertainties and valuation complexities impact many commercial properties, and most major Virginia counties will face assessment this coming calendar year, which stresses the need for prompt action. Meanwhile, one-third of Maryland faces an upcoming triennial assessment in 2025, with recent trends indicating potential fluctuations in property values. Navigating these varied landscapes requires a deep understanding of local market conditions and proactive management to mitigate tax impacts effectively.
- D.C.: Commercial property owners in D.C. are navigating a complex market landscape in 2025. Uncertainties persist around market-supported real and personal property valuations. Key issues include the treatment of vacancy and inutility for office and multifamily properties, as well as the impact of fluctuating demand on property values. Local assessors are also addressing challenges related to the healthcare and hospitality sectors and the separation of real property income from business operations.
- Maryland: Maryland is currently undergoing a triennial commercial real estate reassessment, which is revealing a notable spike of 20% to 25% in average property values since the last cyclical assessment. This significant increase underscores the urgency for property owners to act promptly to mitigate potential higher property tax bills in 2025. The market remains complex with ongoing challenges related to the treatment of vacancy and inutility, fluctuations in demand, and income separation issues.
- Virginia: In Virginia, commercial property assessments most often are updated on an annual basis, though each county incorporates distinct cycles and processes. This decentralization of process makes management of property tax burdens difficult for owners and operators. Meanwhile, recent trends have shown fluctuations in property values influenced by market conditions and economic factors. Property owners should prepare for potential changes in their property tax bills by reviewing their current assessments, understanding local market conditions, and consulting with Ryan property tax experts.
In all three regions, local market experts play a crucial role in navigating these valuation challenges and minimizing tax impacts. Ryan’s comprehensive presence across the DMV and national reach ensures they can effectively address these issues for commercial property owners.
District of Columbia, Maryland, and Virginia Property Tax Deadlines
Below are the local District of Columbia, Maryland, and Virginia property tax deadlines. If you are interested in property tax deadlines for other states, please view our U.S. Property Tax Calendar.
District of Columbia
Lien Date
Real Property Information
Assessment Notice Issue Date
Appeal Deadline
Real Estate Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Personal Property Information
Assessment Notice Issue Date
Appeal Deadline
Rendition Date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
Washington, D.C. Real Estate Ryan Contact
Maryland
Lien Date
Real Property Information
Assessment Notice Issue Date
Appeal Deadline
Real Estate Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Personal Property Information
Assessment Notice Issue Date
Appeal Deadline
Rendition Date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
Maryland Real Estate Ryan Contact
Virginia
Lien Date
Real Property Information
Assessment Notice Issue Date
Appeal Deadline
Real Estate Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Personal Property Information
Assessment Notice Issue Date
Appeal Deadline
Rendition Date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
Virginia Real Estate Ryan Contact
District of Columbia, Maryland, and Virginia Property Tax Resources
- Washington, D.C. Tax Year 2025 Real Estate Assessment Notices Are Available Online
- Arlington, Virginia Real Estate Assessments Set to Increase 2.5% in 2024
- Plunge in Office Values Reveals Depth of D.C.’s Looming Economic Crisis
- Property Tax Rates in the Mid-Atlantic Could Substantially Increase in 2024
- Impact of Increased Regulation and Rent Control for DC CRE Owners
- Maryland Appeals Results
- Virginia Appeals Results
- Roadmap to Washington, D.C. Property Taxes
- Roadmap to Maryland Property Taxes
- Roadmap to Virginia Property Taxes
- Property Tax Newsletter
- Local Roadmaps and Market Expertise
Latest news and insights
Ryan’s District of Columbia, Maryland, and Virginia Property Tax Experts
Ryan’s property tax experts in the DMV are uniquely positioned to help organizations understand the complexities of multiple tax jurisdictions and their different approaches to valuing and assessing all property types. Our Ryan DMV property tax team represents the largest property owners in the DMV across every industry, with an average of more than 15 years of experience.
Michael Allen
Principal
Michael specializes in the valuation, assessment, taxation, and exemption of real and personal property on a state and local level for clients in a variety of industries, including commercial and industrial property, hospitality, specialized mixed-use, office, multifamily, financial institutions, and real estate investment trusts (REITs) throughout Washington, D.C., Virginia, and Maryland. He is also responsible for the leadership and continued development of property tax professionals located throughout Ryan offices in a 12-state region.
Shawn Eskow
Principal
Specializing in providing real and personal property tax consulting services to his clients for more than a decade, Shawn has extensive experience with various property types, including hospitality and other going-concern properties, in addition to office buildings, shopping centers, multifamily, assisted-living facilities, and industrial buildings. As a licensed attorney in Maryland, Virginia, and the District of Columbia, his expertise extends to researching property tax code and case law, including transfer and recordation taxes, exemptions and abatements, and transaction tax consulting services nationwide. Professional affiliations include the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA), the Maryland State Bar Association (MSBA), and the Virginia Bar Association (VBA). Shawn is also a Certified Public Accountant (CPA), licensed in Virginia.
Cutchin Powell
Principal
Cutchin brings several decades of experience in the valuation of all types of commercial real estate and business personal property throughout the District of Columbia, Maryland, and Virginia. He specializes in providing real and personal property, transfer and recordation, exemption and abatement, and transaction tax consulting services. Cutchin’s focus is comprehensive throughout the lifecycle of the asset (beginning with diligence, spanning acquisition or development, and through disposition) and via a comprehensive array of services.
As leader of Ryan’s national Acquisition Price Allocation and Intangible Valuation team within the Commercial Real Estate practice, Cutchin has specific experience and expertise with going-concern properties such as hospitality and resort, entertainment, banking, data center, food service, retail, healthcare, assisted living, medical, and other such uses. He specifically assists clients with diligence, ownership/management, and disposition valuation and tax consulting, helping them memorialize buyer and seller agreement to gross price, as well as itemized prices for land, improvements, tangible personal property, and intangible property.
Grant Steinhauser
Principal
With more than nine years of experience in commercial real estate and valuation industries, Grant is focused on all types of commercial real estate and business personal property throughout Washington, D.C. and the U.S. Grant specializes in providing real and personal property tax planning, appeal, and consulting services nationwide, with a specific focus on income-producing real property in Washington, D.C.; Arlington, Virginia; and Alexandria, Virginia. Grant has obtained the Certified Member of the Institute (CMI) designation from the Institute for Professionals in Taxation (IPT) and is currently pursuing the Certified Commercial Investment Member (CCIM) designation. Grant also has significant experience with preconstruction and preacquisition tax management and planning, including tax forecasting, budgeting, classification appeals, supplemental assessments, acquisition price allocations, tangible personal property, and intangible property.
Ted Haran
Director
As Director in Ryan’s Commercial Real Estate practice, Ted brings more than 20 years of experience in the commercial real estate and valuation industries. This has included significant experience with all types of commercial real estate and business personal property throughout Washington, D.C. and the rest of the country, specifically including the management and oversight of the property tax functions for various national commercial real estate portfolios.
Mike Owen
Director
Since beginning with Ryan in 2010, Mike has successfully represented properties in numerous jurisdictions, focusing on the mid-Atlantic and especially Virginia. Having both legal (JD and Member of the Virginia and Washington, D.C. Bars) and economics (BA with departmental honors) educational backgrounds gives Mike an encompassing vantage point on both procedural and valuation matters. He has represented all major property types, including multifamily, hospitality, senior housing, data centers, industrial, and retail and has experience in real estate transactional planning and mitigation of transfer taxes. His major market concentrations are the metro Richmond area, the Tidewater region of Virginia, and Montgomery County, Maryland.