District of Columbia · Property tax exemptions · Updated Oct 2026
District of Columbia property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in District of Columbia: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$91,950homestead exemption
Yessenior break
$445,000disabled veterans
See belowhomestead deadline
0.58%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
The DC Office of Tax and Revenue (OTR) handles the homestead deduction, senior/disabled relief, assessment cap credits and senior tax deferral; you apply online at MyTax.DC.gov. The Disabled Veterans' Homestead Deduction is applied for through the Mayor's Office of Veterans Affairs. DC's tax year runs October 1 - September 30.
Cuts your home's assessed value by $91,950 for Tax Year 2026 before tax is figured; OTR says this saves $781.58 a year. It also makes you eligible for the automatic 10% Assessment Cap Credit.
Who qualifies
You own and live in the home as your principal residence (domicile). The property is residential with no more than 5 dwelling units, including yours. Co-op residents apply through their co-op.
How to apply
Apply online at MyTax.DC.gov (no login): Real Property > View More Options > 'Submit an Application for Homestead Deduction (Including Senior Citizen/Disabled Tax Relief): ASD-100', find your property, and follow the steps. You get a confirmation number and an email copy. If denied, you can appeal online within 45 days.
File October 1 - March 31 for the full tax year; April 1 - September 30 gets half the benefit (on the second-half bill).
Renewal
One-time; continues while you qualify. You must cancel it (form ASD-105) within 30 days if you stop qualifying, or owe back taxes, interest and penalties. OTR runs random audits.
Senior Citizen or Disabled Property Owner Tax Relief
Cuts your property tax by 50%. It also brings the Senior Assessment Cap Credit, which limits taxable assessment increases to 2% a year.
Who qualifies
Owners 65 or older, or disabled, who own at least 50% of the home on the deed and meet the homestead deduction rules (principal residence, up to 5 units). You can apply as soon as you turn 65 or become disabled.
Income limit
Total household federal adjusted gross income for 2024 under $163,500 for Tax Year 2026 (all people living in the household, except tenants paying fair market rent under a written lease).
How to apply
Same online application as the homestead deduction (ASD-100) at MyTax.DC.gov. OTR may ask you to file a Statement of Income.
A veteran rated by the VA as totally and permanently disabled from a service-incurred or service-aggravated condition, or paid at the 100% rate for unemployability; domiciled in DC; owns at least 50% of the home on the deed; lives in it as a principal residence (up to 5 units). Co-ops are not eligible. If you get this, you cannot also get the regular homestead deduction, senior/disabled relief or the assessment cap credit.
Income limit
Total household federal adjusted gross income for 2024 under $163,500 for Tax Year 2026.
How to apply
Apply online through the Mayor's Office of Community Affairs / Office of Veterans Affairs ('Veterans Homestead Tax Deduction Application', after a few screening questions); help at 441 4th Street NW, Suite 770N, or (202) 724-5454. Have your VA rating letter (total and permanent, or paid at 100% for unemployability), deed and household income ready. Active-duty members also submit DD-2058 showing DC as their legal residence. Homes held by an LLC or an irrevocable trust (other than a special needs trust) do not qualify.
Deadline
October 1 - March 31 for the full tax year; April 1 - September 30 for half.
Renewal
Continues while you qualify; cancel (ASD-105) within 30 days if you stop qualifying.
The surviving spouse or domestic partner of a deceased veteran whose home was receiving the Disabled Veterans' Homestead Deduction at the veteran's death, or would have qualified for it had the veteran applied (the veteran was rated totally and permanently disabled, or paid at the 100% rate for unemployability). The home must qualify for the homestead deduction. Available from October 1, 2025 (Tax Year 2026).
Income limit
The household must meet the same income test as the senior/disabled relief (D.C. Code 47-863(a)(1A)(A)): for Tax Year 2026, total household federal AGI for 2024 under $163,500 (per OTR's figure for that test).
How to apply
File the application with the DC Office of Veterans Affairs (441 4th Street NW, Suite 770N; (202) 724-5454), which certifies the veteran's disability to OTR. Bring the veteran's VA rating letter, death certificate, proof of marriage or domestic partnership, deed and household income.
Deadline
Same filing periods as the homestead deduction under D.C. Code 47-850(c): October 1 - March 31 for the full tax year; April 1 - September 30 for half.
Renewal
Continues while you qualify; cancel within 30 days if you stop qualifying.
Lets you put off paying your entire annual property tax bill. Deferred taxes carry 6% annual interest (interest-free for some seniors 75+, see below), and total deferrals plus interest cannot exceed 25% of the home's assessed value.
Who qualifies
Owners 65 or older, domiciled in DC, who own at least 50% of the home, have owned it at least 1 year and lived there the 12 months before applying. Interest-free option: 75 or older, a DC homeowner and resident for the last 25 years, with household interest and dividend income under $12,500.
Income limit
Household federal adjusted gross income under $50,000.
How to apply
Apply online at MyTax.DC.gov. You can also defer past-due taxes; say so on the application.
Deadline
By March 31 to start with the first-half tax, or by September 15 to start with the second-half tax.
Renewal
Continues while you qualify; cancel within 30 days if you stop qualifying, or the deferred balance can become due at once.
A credit on your property tax bill meant to ease rising assessments and taxes for long-time, low-income homeowners (the amount depends on your assessment change; see OTR's Schedule L).
Who qualifies
You have owned and lived in the home as your principal residence for at least the last 7 consecutive years, the home receives the Homestead Deduction, and your household income is under OTR's Household Income Limit Table (Schedule L, Section D).
Income limit
Set by OTR's Household Income Limit Table on Schedule L (varies by household size); current figures not confirmed.
How to apply
File Schedule L (Lower Income Long-Term Homeowner Credit) with OTR; call (202) 727-4829 for help.
Yes. With the homestead deduction, your taxable assessment cannot rise more than 10% a year (Assessment Cap Credit, applied automatically on the bill). With senior/disabled relief, the cap is 2% a year. A new owner gets the cap once OTR processes their homestead application, generally within a year.
Good to know in District of Columbia
Apply between October 1 and March 31 to get the full year's homestead and senior benefits; after March 31 you get only half for that year.
If you stop living in the home, cancel the deduction online within 30 days; OTR audits and charges back taxes with interest and penalties.
DC also has an income tax property tax credit (Schedule H) of up to $1,425 for homeowners and renters with 2025 AGI of $66,000 or less ($90,000 if 70+), filed with the D-40 return.
Savings estimate for District of Columbia
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for District of Columbia
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for District of Columbia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in District of Columbia
Is there a homestead exemption in District of Columbia?
Yes: the Homestead Deduction. Cuts your home's assessed value by $91,950 for Tax Year 2026 before tax is figured; OTR says this saves $781.58 a year. It also makes you eligible for the automatic 10% Assessment Cap Credit. Who qualifies: You own and live in the home as your principal residence (domicile). The property is residential with no more than 5 dwelling units, including yours. Co-op residents apply through their co-op.
When is the deadline to apply for the homestead exemption in District of Columbia?
File October 1 - March 31 for the full tax year; April 1 - September 30 gets half the benefit (on the second-half bill).
Do I have to reapply for the homestead exemption every year in District of Columbia?
One-time; continues while you qualify. You must cancel it (form ASD-105) within 30 days if you stop qualifying, or owe back taxes, interest and penalties. OTR runs random audits.
Are there property tax breaks for seniors in District of Columbia?
Senior Citizen or Disabled Property Owner Tax Relief: Cuts your property tax by 50%. It also brings the Senior Assessment Cap Credit, which limits taxable assessment increases to 2% a year. Low-Income Senior Citizen Property Tax Deferral: Lets you put off paying your entire annual property tax bill. Deferred taxes carry 6% annual interest (interest-free for some seniors 75+, see below), and total deferrals plus interest cannot exceed 25% of the home's assessed value.
Do disabled veterans get a property tax exemption in District of Columbia?
Disabled Veterans' Homestead Deduction: Cuts your home's assessed value by $445,000.
Is there a limit on how fast my home's taxable value can rise in District of Columbia?
Yes. With the homestead deduction, your taxable assessment cannot rise more than 10% a year (Assessment Cap Credit, applied automatically on the bill). With senior/disabled relief, the cap is 2% a year. A new owner gets the cap once OTR processes their homestead application, generally within a year.
Where do I apply for property tax exemptions in District of Columbia?
The DC Office of Tax and Revenue (OTR) handles the homestead deduction, senior/disabled relief, assessment cap credits and senior tax deferral; you apply online at MyTax.DC.gov. The Disabled Veterans' Homestead Deduction is applied for through the Mayor's Office of Veterans Affairs. DC's tax year runs October 1 - September 30.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.