Question 1

What is the homestead exemption in District of Columbia?

Accepted Answer

The Homestead Deduction reduces a home's assessed value by $91,950 for tax year 2026 before the tax is computed (OTR estimates a $781.58 annual saving). The property must be residential, occupied by the owner/applicant as a principal residence (domicile), and contain no more than five dwelling units including the owner's unit; an application must be on file with the Office of Tax and Revenue.

Question 2

How do you apply for a homestead exemption in District of Columbia?

Accepted Answer

Apply online through MyTax.DC.gov using Form ASD-100 (no login required); if you cannot apply online, call 202-727-4TAX (4829) to request a waiver. The same application covers the Homestead Deduction and Senior Citizen/Disabled Tax Relief; cooperative owners apply through their cooperative's management. To show DC domicile, OTR suggests a DC driver's license or ID, DC vehicle registration, DC voter registration and tax returns using the property address. If the property stops qualifying, request cancellation on MyTax.DC.gov (Form ASD-105) within 30 days. A denied application may be appealed online within 45 days.

Question 3

When is the deadline to apply for a homestead exemption in District of Columbia?

Accepted Answer

There is no single cutoff: an application filed and approved between October 1 and March 31 gets the benefit for the entire tax year; one filed between April 1 and September 30 gets half the benefit, on the second-half tax bill.

Question 4

Do seniors get a property tax exemption in District of Columbia?

Accepted Answer

Senior Citizen Tax Relief cuts the property tax by 50% for an owner 65 or older who owns at least 50% of the property (or cooperative unit), lives there as a principal residence, and receives the Homestead Deduction. Total household federal adjusted gross income for 2024 must be less than $163,500 for tax year 2026. Low-Income Senior Citizen Property Tax Deferral: households with AGI under $50,000 may defer the annual tax (6% interest option for owners 65+ who have owned the home at least 1 year; 0% option for owners 75+ domiciled in DC for the last 25 years with interest and dividend income under $12,500); total deferrals plus interest may not exceed 25% of the assessment, and applications are due March 31 (first half) or September 15 (second half).

Question 5

Do disabled veterans pay property tax in District of Columbia?

Accepted Answer

Disabled Veterans' Homestead Deduction (effective October 1, 2022): reduces assessed value by $445,000 for a veteran rated by the U.S. Department of Veterans Affairs as having a total and permanent service-incurred or service-aggravated disability, or paid at the 100% rate due to unemployability. The veteran must occupy the home as a principal residence, be domiciled in DC, own at least 50% per the deed, and the property may have no more than five units (cooperatives do not qualify). Household federal AGI for 2024 must be less than $163,500 for tax year 2026. It cannot be combined with the Homestead Deduction, Senior/Disabled Tax Relief or the Assessment Cap Credit. Apply online through the Mayor's Office of Veterans Affairs (202-724-5454).

Question 6

Is there a property tax exemption for people with disabilities in District of Columbia?

Accepted Answer

Disabled Tax Relief cuts the property tax by 50% for an owner who has been determined by the Social Security Administration to be completely and permanently disabled, or who receives District or federal disability payments, and who meets the same ownership, residence and income rules as the senior relief (2024 household federal AGI under $163,500 for tax year 2026).

Question 7

How much can a home's assessed value go up each year in District of Columbia?

Accepted Answer

Assessment Cap Credit: a homestead property may not be taxed on more than a 10% increase in assessed value each year. Owners receiving both the Homestead Deduction and Senior/Disabled Tax Relief are limited to a 2% increase in taxable assessed value. The cap credit is applied automatically to qualifying properties.

Question 8

What property tax relief programs does District of Columbia offer?

Accepted Answer

Individual Income Property Tax Credit (Schedule H): eligible DC homeowners and renters may reduce DC income tax by up to $1,425 if the filing unit's 2025 federal AGI is $66,000 or less (under 70) or $90,000 or less (70 or older); file Schedule H with Form D-40 or on MyTax.DC.gov. Lower Income, Long-Term Homeowners Credit: for owners who have owned and lived in the home at least seven consecutive years, receive the Homestead Deduction and meet income limits; file by December 31. A trash credit of $136 for 2026 is available to qualifying condominium and cooperative owners who pay for their own trash collection.

Question 9

How do you appeal a property tax assessment in District of Columbia?

Accepted Answer

Start with a First-Level Administrative Review by the Assessment Division, filed online on MyTax.DC.gov (Real Property tab, 'Appeal Application') or on Form AD-100 (new owners: AD-101, generally within 45 days of the purchase date). If unsatisfied, appeal to the Real Property Tax Appeals Commission no later than 45 days from the date of the first-level decision notice, and then to the Superior Court of the District of Columbia.

Question 10

When are property taxes due in District of Columbia?

Accepted Answer

Real property tax is billed in two halves: the first half (October 1 to March 31) is due by March 31, and the second half (April 1 to September 30) is due by September 15. Due dates for delayed bills are adjusted accordingly.

Homestead exemption	The Homestead Deduction reduces a home's assessed value by $91,950 for tax year 2026 before the tax is computed (OTR estimates a $781.58 annual saving). The property must be residential, occupied by the owner/applicant as a principal residence (domicile), and contain no more than five dwelling units including the owner's unit; an application must be on file with the Office of Tax and Revenue. Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions
How to apply	Apply online through MyTax.DC.gov using Form ASD-100 (no login required); if you cannot apply online, call 202-727-4TAX (4829) to request a waiver. The same application covers the Homestead Deduction and Senior Citizen/Disabled Tax Relief; cooperative owners apply through their cooperative's management. To show DC domicile, OTR suggests a DC driver's license or ID, DC vehicle registration, DC voter registration and tax returns using the property address. If the property stops qualifying, request cancellation on MyTax.DC.gov (Form ASD-105) within 30 days. A denied application may be appealed online within 45 days. Flyer: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/Homestead%2C%20Senior%20and%20Disabled%20Tax%20Relief%20Flyer.pdf Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions; OTR Homestead Deduction, Senior Citizen and Disabled Tax Relief flyer
Application deadline	There is no single cutoff: an application filed and approved between October 1 and March 31 gets the benefit for the entire tax year; one filed between April 1 and September 30 gets half the benefit, on the second-half tax bill. Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions
Limits on assessment increases	Assessment Cap Credit: a homestead property may not be taxed on more than a 10% increase in assessed value each year. Owners receiving both the Homestead Deduction and Senior/Disabled Tax Relief are limited to a 2% increase in taxable assessed value. The cap credit is applied automatically to qualifying properties. Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions

Senior exemptions and freezes	Senior Citizen Tax Relief cuts the property tax by 50% for an owner 65 or older who owns at least 50% of the property (or cooperative unit), lives there as a principal residence, and receives the Homestead Deduction. Total household federal adjusted gross income for 2024 must be less than $163,500 for tax year 2026. Low-Income Senior Citizen Property Tax Deferral: households with AGI under $50,000 may defer the annual tax (6% interest option for owners 65+ who have owned the home at least 1 year; 0% option for owners 75+ domiciled in DC for the last 25 years with interest and dividend income under $12,500); total deferrals plus interest may not exceed 25% of the assessment, and applications are due March 31 (first half) or September 15 (second half). Deferral details: https://otr.cfo.dc.gov/page/other-credits-and-deductions Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions; Other Credits and Deductions
Veteran exemptions	Disabled Veterans' Homestead Deduction (effective October 1, 2022): reduces assessed value by $445,000 for a veteran rated by the U.S. Department of Veterans Affairs as having a total and permanent service-incurred or service-aggravated disability, or paid at the 100% rate due to unemployability. The veteran must occupy the home as a principal residence, be domiciled in DC, own at least 50% per the deed, and the property may have no more than five units (cooperatives do not qualify). Household federal AGI for 2024 must be less than $163,500 for tax year 2026. It cannot be combined with the Homestead Deduction, Senior/Disabled Tax Relief or the Assessment Cap Credit. Apply online through the Mayor's Office of Veterans Affairs (202-724-5454). Application link listed by OTR: https://communityaffairs.dc.gov/page/disabled-veterans-homestead-exemption-application Source: DC Office of Tax and Revenue, Other Credits and Deductions; Real Property Tax Reliefs, Credits and Deductions
Disability exemptions	Disabled Tax Relief cuts the property tax by 50% for an owner who has been determined by the Social Security Administration to be completely and permanently disabled, or who receives District or federal disability payments, and who meets the same ownership, residence and income rules as the senior relief (2024 household federal AGI under $163,500 for tax year 2026). Source: DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions; OTR flyer
Other relief (credits, deferrals, circuit breakers)	Individual Income Property Tax Credit (Schedule H): eligible DC homeowners and renters may reduce DC income tax by up to $1,425 if the filing unit's 2025 federal AGI is $66,000 or less (under 70) or $90,000 or less (70 or older); file Schedule H with Form D-40 or on MyTax.DC.gov. Lower Income, Long-Term Homeowners Credit: for owners who have owned and lived in the home at least seven consecutive years, receive the Homestead Deduction and meet income limits; file by December 31. A trash credit of $136 for 2026 is available to qualifying condominium and cooperative owners who pay for their own trash collection. Source: DC Office of Tax and Revenue, Other Credits and Deductions

District of Columbia Property Tax Exemptions: Homestead, Senior and Veteran Relief

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The homestead exemption

Senior, veteran and disability relief

Paying and appealing

Property Tax & Homestead Exemptions FAQ

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