The Letter of Agent Authorization is a form of the Office of Tax & Revenue (OTR), part of the DC Office of the Chief Financial Officer, with which a real property owner authorizes an agent to act on the owner's behalf in ad valorem tax and assessment matters. It is one of the forms used in DC property tax matters, and it identifies the property by square, lot and address. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; OTR publishes the original form on its website.
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What is Letter of Agent Authorization – Washington, DC?
The Letter of Agent Authorization is the District of Columbia Office of Tax & Revenue (OTR) form by which a property owner authorizes a named owner or designated agent to act for the owner in all matters about the ad valorem tax and/or assessment on real property in the District of Columbia.
The letter also lets the agent review any and all documents relating to the assessment and taxation of the property. The property is described by square, lot, address and owner of record, and the letter applies to one tax year only.
The authority it grants is specific. The agent may request and examine confidential records, discuss any appeal, and agree to and sign a binding stipulation agreement with OTR about the tax or assessment on that property. This authority applies at any time before a petition is filed with the Tax Division of the Superior Court of the District of Columbia.
Filing the letter automatically revokes all previous agent authorizations with OTR for the years it covers. According to the form, it remains in effect until the owner of record revokes it in writing. The form also carries a notarization block, which is required for commercial properties and/or where confidential information is requested. OTR lists it as a General Form with the filing date "As necessary".
Who needs to file Letter of Agent Authorization – Washington, DC?
The owner of record of real property in the District of Columbia uses this letter to authorize an agent to deal with OTR about the ad valorem tax and/or assessment on that property. The agent named on the form can be an owner or a designated agent, and the form asks for the agent's address and phone number.
- Owners of commercial property: the notarization block is required for commercial properties.
- Owners whose agent will request confidential information: the notarization is also required where confidential information is requested.
- Organizations as owner of record (corporation, partnership, etc.): if an individual signs on behalf of the organization, documents showing that individual's authority to sign must be attached and made part of the letter. The form asks for the signer's printed name and title.
Because the letter covers a single tax year, an owner who wants the same agent to act for another year completes the form for that year. The form does not describe any other way for someone to sign on the owner's behalf.
When to file Letter of Agent Authorization – Washington, DC
OTR lists the Letter of Agent Authorization as a General Form with the filing date "As necessary", so you complete it when you want an agent to act for you on the assessment or tax of a District of Columbia property. The authority it grants to discuss an appeal and to sign a binding stipulation agreement with OTR runs at any time before a petition is filed with the Tax Division of the Superior Court of the District of Columbia.
The letter names one tax year ("pertains to Tax Year ___ only"). Filing it automatically revokes all previous agent authorizations with OTR for the years covered by the document. The form states that it remains in effect until the owner of record revokes it in writing. It prints no separate due date.
Documents you need
- Documents exhibiting the signer's authority to sign for the organization, attached and made part of the letter, when an individual signs for an organization (corporation, partnership, etc.) that is the owner of record.
How to fill out Letter of Agent Authorization – Washington, DC
Name the agent
In the opening sentence, enter the owner or designated agent being authorized, the agent's address, and the agent's phone number in the (__) - format.
Describe the property
Enter the Square and Lot numbers, the property Address and the Owner of Record for the real property in the District of Columbia.
Enter the tax year
On the line "This letter of agent authorization pertains to Tax Year ___ only", write the one tax year the authorization covers.
Review the scope of authority
Read the paragraph on requesting confidential records, discussing an appeal and signing a binding stipulation agreement before a petition is filed with the Tax Division of the Superior Court of the District of Columbia.
Add authority documents if needed
If an individual signs for an organization that is the owner of record, attach documents showing that individual's authority to sign.
Complete the owner's signature block
The owner signs, then enters Name (printed), Title, Telephone Number and Date.
Arrange the notarization
For commercial properties or where confidential information is requested, the Notary Public completes the notarization block: the notary's name, jurisdiction, the signer's name, title and owner of record, the day, month and year, the seal and the commission expiration date.
Review, sign and download the PDF
Check the property description and tax year, then download or print the completed PDF from FillingPDF. Sign it, and have it notarized when required, before you submit the original.
How to submit Letter of Agent Authorization – Washington, DC
The form prints no mailing address, portal or office for returning it, and OTR's page for the form describes it as a General Form with the filing date "As necessary". OTR publishes it at https://otr.cfo.dc.gov/publication/letter-agent-authorization-new.
The form states one rule about what OTR accepts: "ONLY ORIGINAL DOCUMENTS WILL BE ACCEPTED". Plan to deliver the signed original, with the notary section completed when the property is commercial or confidential information is requested. If an individual signs for an organization that is the owner of record, attach the documents showing that individual's authority.
Confirm the delivery method with the Office of Tax and Revenue before you send it. FillingPDF lets you fill out and download the PDF; submission follows OTR's channels.
Common mistakes to avoid
- Sending a copy when the form states that only original documents will be accepted.
- Leaving the notarization block blank for a commercial property or when confidential information is requested.
- Letting an individual sign for a corporation or partnership without attaching documents that show the authority to sign on its behalf.
- Leaving out the tax year, even though the letter pertains to the tax year entered only.
- Filing a new letter without expecting it to revoke all previous agent authorizations with OTR for the years it covers.
- Signing before the notary when the notarization is required; the form has the notary certify that the signer personally appeared.
- Describing the property incompletely, without the square, lot, address and owner of record.
Frequently asked questions
What is the DC Letter of Agent Authorization?
It is an OTR form by which a property owner authorizes an owner or designated agent to act in all matters about the ad valorem tax and/or assessment on real property in the District of Columbia, including reviewing documents and discussing appeals.
Does the Letter of Agent Authorization need to be notarized?
The notarization block is marked as required for commercial properties and/or where confidential information is requested. The form has a Notary Public certify that the signer personally appeared and acknowledged signing it.
What can my agent do with this letter?
The agent can request and examine confidential records, discuss any appeal, and agree to and sign a binding stipulation agreement with OTR on the tax or assessment, at any time before a petition is filed with the Tax Division of the Superior Court of the District of Columbia.
How long is the Letter of Agent Authorization valid?
The letter pertains to the one tax year you enter on the form. It also states that it remains in effect until the owner of record revokes it in writing, so revocation must be made in writing.
Does a new letter cancel an earlier agent authorization?
Yes. The form states that filing the Letter of Agent Authorization automatically revokes all previous agent authorizations with OTR for the years covered by the document.
Can a corporation or partnership sign the letter?
An individual may sign for an organization that is the owner of record, but must attach documents exhibiting authority to sign on its behalf, made part of the letter. The form also asks for the signer's printed name and title.
Can I send a copy of the signed letter?
The form states that only original documents will be accepted, so plan to deliver the signed original. It prints no mailing address, so confirm the delivery method with the Office of Tax and Revenue.
Can I fill out the Letter of Agent Authorization online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the letter to OTR or arrange the notarization; you deliver the signed original yourself.
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