Form ROD 38, Acknowledgement Letter of Exemption from Real Property Tax, is a letter published by the DC Office of Tax and Revenue (OTR), Recorder of Deeds, and one of the DC property tax forms used when a recorded document claims an exemption. The signer acknowledges that the recordation tax exemption claimed is preliminary, pending approval or denial of the real property tax exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF is published by OTR.
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What is ROD 38?
Form ROD 38 is the Government of the District of Columbia letter, printed as Acknowledgement Letter of Recordation Tax Exemption based on the Real Property Tax Exemption Application, in which the signer acknowledges that a recordation tax exemption claimed at recordation is preliminary.
The form comes from the Office of the Deputy Chief Financial Officer, Office of Tax and Revenue (OTR), Recorder of Deeds. OTR lists it among its publications under the name Acknowledgement Letter of Exemption from Real Property Tax.
The letter identifies the real property by Square, Suffix and Lot(s), by property address, and by the grantor and grantee of the recorded document, and it carries a date and a signature line. It makes three statements:
- The exemption claimed is a preliminary exemption pending the approval or denial of the real property tax exemption.
- The signer is aware of the option not to pay recordation tax at the time of recordation, and that if the exemption is denied, recordation tax plus interest will be due.
- The signer is aware of the option to pay the recordation tax and, if the exemption is approved at a later date, to have a right to a refund.
The letter does not itself approve an exemption. It is tied to the Real Property Tax Exemption Application named in its title, and the decision on that application is what settles whether recordation tax is owed.
Who needs to file ROD 38?
The main group is anyone who records a document concerning real property in the District of Columbia and claims a recordation tax exemption based on a real property tax exemption application. The form is written as an acknowledgement made in connection with that recordation.
The letter names the property (Square, Suffix, Lot(s) and address), the grantor and the grantee of the document being recorded, so it is completed for one recorded document and one property at a time.
The form prints a single signature line. It does not say who other than the signer may sign, and it does not describe representatives, so ask the Recorder of Deeds before someone signs on another person's behalf.
The form sets out no exclusions beyond its own subject: it concerns an exemption that is still pending approval or denial. If you pay recordation tax in full at the time of recordation, the letter still describes the right to a refund if the exemption is later approved.
When to file ROD 38
The triggering event is the recordation of a document concerning the real property named on the letter: the form says the acknowledgement is made in connection with that recordation. It prints no separate deadline or filing window, and the agency page lists no tax year or filing date for it.
The letter bears a date line, which you complete when you sign. Its content also affects timing of payment: you may choose not to pay recordation tax at the time of recordation, in which case recordation tax plus interest is due if the exemption is denied, or you may pay and claim a refund later if the exemption is approved.
How to fill out ROD 38
Enter the date
Write the date on the Date: line at the top of the letter.
Identify the property by lot
Fill in Square:, Suffix and Lot(s) as they apply to the real property named in the recorded document.
Enter the property address
Write the full street address on the Property Address: line.
Name the grantor and grantee
Enter the grantor on the Grantor: line and the grantee on the Grantee: line, matching the document being recorded.
Read the three acknowledgements
Confirm you understand that the exemption is preliminary, that recordation tax plus interest is due if it is denied and you did not pay, and that you may seek a refund if you paid and it is approved.
Sign the letter
Sign on the Signature: line. The form prints no other signature block.
Review and download the PDF
Check every line, then download or print the completed PDF from FillingPDF and deliver it as the Recorder of Deeds directs.
How to submit ROD 38
The form prints no submission channel, portal or mailing instruction. It is an acknowledgement made in connection with the recordation of a document, so it goes with that recordation.
The foot of the form gives the office address: Government of the District of Columbia, Office of Tax and Revenue, Recorder of Deeds, 1101 4th Street, S.W. Suite 500W, Washington, D.C. 20024. Ask the Recorder of Deeds how it wants the signed letter delivered with your recordation. OTR publishes the form on its page for ROD 38 at https://otr.cfo.dc.gov/publication/rod-38-acknowledgement-letter-exemption-real-property-tax.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Leaving the Square, Suffix or Lot(s) lines blank, so the letter does not identify the property it covers.
- Entering a grantor or grantee that does not match the document being recorded for the property named on the letter.
- Sending the letter unsigned; the form ends with a Signature line.
- Treating the exemption as approved. The letter states the exemption claimed is only preliminary, pending approval or denial of the real property tax exemption.
- Overlooking that, if the exemption is denied, recordation tax plus interest will be due when you chose not to pay at recordation.
- Forgetting the refund option: if you pay the recordation tax and the exemption is later approved, the letter says you have a right to a refund.
- Leaving the Date line empty when signing.
Frequently asked questions
What is Form ROD 38?
Form ROD 38 is a Government of the District of Columbia letter from the Office of Tax and Revenue, Recorder of Deeds. In it the signer acknowledges that a recordation tax exemption claimed with a recorded document is preliminary, pending approval or denial of the real property tax exemption.
Does ROD 38 mean my exemption is approved?
No. The letter states that the exemption claimed is a preliminary exemption pending the approval or denial of the real property tax exemption. Approval or denial of the Real Property Tax Exemption Application determines whether recordation tax is owed.
Do I have to pay recordation tax when I record?
The letter says you have the option not to pay recordation tax at the time of recordation. If you take it and the exemption is denied, recordation tax plus interest will be due. You may instead pay and request a refund if the exemption is approved later.
What happens if the real property tax exemption is denied?
If you chose not to pay recordation tax at recordation, the letter says recordation tax plus interest will be due after a denial. Ask OTR or the Recorder of Deeds for the current amount and payment instructions.
Can I fill out ROD 38 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or deliver the letter; you submit it through the channels the Recorder of Deeds uses.
What information does the ROD 38 letter ask for?
The form asks for the date, the Square, Suffix and Lot(s), the property address, the grantor, the grantee and your signature. It prints no attachments or other required entries.
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