Senior, Veteran and Disability Property Tax Relief in District of Columbia
Property tax exemptions, freezes and credits in District of Columbia for seniors, disabled veterans and people with disabilities.
Short 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. DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions; Other 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 |
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| 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 |
| 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). |
| 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. |
More District of Columbia property tax & homestead exemptions
- The Homestead Exemption in District of Columbia
- Appealing Your Property Tax Assessment in District of Columbia
- All District of Columbia property tax & homestead exemptions rules
FAQ
Do seniors get a property tax exemption in District of Columbia?
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).
Do disabled veterans pay property tax in District of Columbia?
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).
Is there a property tax exemption for people with disabilities in District of Columbia?
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).
What property tax relief programs does District of Columbia offer?
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.
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.