The Homestead Exemption in District of Columbia
Who qualifies for the District of Columbia homestead property tax exemption, how much it saves, and how and when to apply.
Short 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). DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions
| 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. |
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| 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 |
| 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. |
| 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. |
More District of Columbia property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in District of Columbia
- Appealing Your Property Tax Assessment in District of Columbia
- All District of Columbia property tax & homestead exemptions rules
FAQ
What is the homestead exemption in District of Columbia?
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.
How do you apply for a homestead exemption in District of Columbia?
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.
When is the deadline to apply for a homestead exemption in District of Columbia?
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.
How much can a home's assessed value go up each year in District of Columbia?
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.