District of Columbia Property Tax Relief: Exemptions & How to File
District of Columbia has 7 main property tax relief programs, administered through your Office of Tax and Revenue. Filing is free.
Biggest benefit
$91,950 of assessed value deducted for tax year 2026 (base $67,500 in statute, increased annually by cost-of-living adjustment); saves approximately $781.58 per year.
Earliest common deadline
March 31
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your Office of Tax and Revenue. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your Office of Tax and Revenue directly using the phone number on your tax bill.
District of Columbia property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead DeductionHomestead | $91,950 of assessed value deducted for tax year 2026 (base $67,500 in statute, increased annually by cost-of-living adjustment); saves approximately $781.58 per year. | Property must be the owner's principal residence, occupied by the owner, and titled in the name of the applicant (Class 1 residential, no more than 5 units). Only one property may be claimed as a homestead. | March 31 | Official source ↗D.C. Official Code § 47-850Homestead Deduction / Senior Citizen and Disabled Tax Relief Application (ASD-100) ↗ |
| Senior Citizen or Disabled Property Owner Tax ReliefSenior (65+) | 50% reduction of real property tax liability. | Age 65+ · For the disabled relief (no minimum age), the owner must be determined to have a permanent and total disability by the Social Security Administration, or be receiving SSI, Social Security Disability, railroad retirement disability, or federal/District government disability payments. · Income: Total household federal adjusted gross income must be less than $163,500 for tax year 2026 (statutory base $125,000, increased annually by the senior/disabled cost-of-living adjustment). · Must own at least 50% of the property as shown on the deed and occupy it as a principal residence; the property must also qualify for the Homestead Deduction. | March 31 | Official source ↗D.C. Official Code § 47-863Homestead Deduction / Senior Citizen and Disabled Tax Relief Application (ASD-100) ↗ |
| Assessment Cap Credit (Owner-Occupant Residential Tax Credit)Assessment Freeze | Caps the annual increase in taxable assessment at 10% (2% for owners who also receive Senior Citizen/Disabled Tax Relief). | Property must receive the Homestead Deduction (owner-occupied principal residence). The 2% cap requires also receiving Senior Citizen/Disabled Tax Relief. | Deadline varies — confirm locally | Official source ↗D.C. Official Code § 47-864 |
| Disabled Veterans' Homestead DeductionVeteran | $445,000 of assessed value deducted. | Veteran must be classified by the U.S. Department of Veterans Affairs as having a total and permanent disability from a service-incurred or service-aggravated condition, or be paid at the 100% disability rating level due to unemployability. · Income: Total household adjusted gross income must be within the Senior/Disabled Tax Relief limit; less than $163,500 for tax year 2026. · Must be domiciled in the District, own at least 50% of the property per the deed, and occupy it as a principal residence (no more than 5 dwelling units). | March 31 | Official source ↗D.C. Official Code § 47-850(a-2)Disabled Veterans' Homestead Deduction Application ↗ |
| Low-Income Senior Citizen Real Property Tax DeferralTax Deferral | Defers payment of the entire annual real property tax bill; interest accrues at 0.5% per month (6% per year), which is waived (0%) for owners age 75+ who meet additional criteria. | Age 65+ · Income: Household adjusted gross income must be less than $50,000. · Must own and occupy the property as a principal residence. | March 31 | Official source ↗D.C. Official Code § 47-845.03Application for Real Property Tax Deferral (ASD-110) ↗ |
| Schedule H Homeowner and Renter Property Tax CreditRenter Relief | Refundable credit up to $1,425 against District individual income tax (statutory base $1,000/$1,200, increased annually by cost-of-living adjustment). | Income: Federal adjusted gross income of $66,000 or less for claimants under age 70; $90,000 or less for claimants age 70 and older (tax year 2026 figures; statutory base thresholds $55,000 / $75,000, increased annually by cost-of-living adjustment). · Must have been a District resident for the entire tax year and have rented or owned a home/apartment as a principal residence that is subject to (or pays rent treated as) DC real property tax; cannot be claimed as a dependent by another taxpayer. | April 15 | Official source ↗D.C. Official Code § 47-1806.06Schedule H, Homeowner and Renter Property Tax Credit ↗ |
| Lower Income Home Ownership Tax Abatement / ExemptionTax CreditVerify locally | Up to a five-year exemption (abatement) from real property tax, plus exemption from recordation and transfer taxes at purchase. | Income: Household income must be at or below the program's lower-income limit, which is set/reviewed annually by OTR (exact current dollar limits not confirmed from the fetched source). · Must be a first-time District homebuyer taking fee-simple ownership of a principal residence and meet program income limits. | Deadline varies — confirm locally | Official source ↗D.C. Official Code § 47-3503Lower Income Home Ownership Exemption Application (Recorder of Deeds form) ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
District of Columbia property tax relief FAQ
What property tax exemptions are available in District of Columbia?
District of Columbia offers 7 main property tax relief programs: Homestead Deduction, Senior Citizen or Disabled Property Owner Tax Relief, Assessment Cap Credit (Owner-Occupant Residential Tax Credit), Disabled Veterans' Homestead Deduction, Low-Income Senior Citizen Real Property Tax Deferral, Schedule H Homeowner and Renter Property Tax Credit, Lower Income Home Ownership Tax Abatement / Exemption. Each is administered through your Office of Tax and Revenue.
How do I apply for a property tax exemption in District of Columbia?
You apply through your Office of Tax and Revenue — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a District of Columbia property tax exemption free?
Yes. Filing is always free through your Office of Tax and Revenue. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare District of Columbia to other states by relief type
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