The District of Columbia government has released a study showing that the average assessment for single-family homes was 94.1 percent of the actual sales price.

Jeffrey L. Humber Jr., director of the D.C. Department of Finance and Revenue, said his agency's study indicated "an improvement in the quality of assessments in the District."

The study compared calendar 1982 sales prices with 1984 tax-year assessments. The study also showed that, on the average, condominiums were assessed at 85.7 percent of the sales price, multifamily properties were assessed at 92.3 percent and commercial properties were assessed at 83.2 percent.

Humber said assessments generally are considered equitable if more than half the single-family assessments fall within 15 percent of the overall average accuracy level--in this case, 94.1 percent of actual sales price. In fact, more than half the city's assessments for single-family homes were within 9.4 percent of the average level, Humber said.

Earlier this month, a local group called Citizens for Fair Assessment released a study showing that about 70 percent of the single-family houses in the District were improperly assessed for the current tax year, with assessments at least 5 percent off actual sales prices.

About half the improper assessments were overvalued and about half undervalued, according to the group.

City officials disputed the findings, objecting to the methodology used and saying the group was wrong in stating that, by law, assessments must be within 5 percent of market value.