Who qualifies for the Homestead Deduction in District of Columbia?

You own and live in the home as your main home, and it has no more than five dwelling units. For tax year 2026, $91,950 off your assessed value. OTR calculates this as $781.58 off your bill. Class 1A is $0.85 per $100. Class 1B is $0.85 per $100 on the first $2.558 million and $1.00 per $100 above that. Deadline: Filed and approved October 1 to March 31: full tax year. Filed April 1 to September 30: half the benefit on the second-half bill, then full years after that.

Who qualifies for the Disabled Veterans' Homestead Deduction in District of Columbia?

A veteran rated totally and permanently disabled from a service-incurred or service-aggravated condition, or paid at the 100% rate for unemployability. You own at least 50% of the home, are a DC domiciliary, live in it as your main home, and it has no more than five units. For tax year 2026, your 2024 household federal AGI must be under $163,500 (tenants paying fair-market rent under a written lease are excluded). $445,000 off your assessed value. This replaces the regular Homestead Deduction, the 50% senior or disabled relief, and the Assessment Cap Credit. Cooperatives are not eligible. Deadline: Same rule as the Homestead Deduction: October 1 to March 31 for a full year, April 1 to September 30 for a half year.

Who qualifies for the Disabled Veterans' Spouse Homestead Deduction in District of Columbia?

The eligible surviving spouse of a disabled veteran. Effective October 1, 2025. $445,000 off your assessed value. Ask the Mayor's Office of Veterans Affairs for eligibility details.

Who qualifies for the Trash credit in District of Columbia?

You live in your condo, cooperative unit, or unit in a homeowner association with more than four units, and the District does not collect your trash. $136 for 2026.

Rules by state / District of Columbia

District of Columbia property tax, line by line.

The DC Office of Tax and Revenue (OTR) sends your real property tax bill twice a year, one for each half of the tax year. The tax is based on your home's estimated market value, taxed at the Class 1 rate after any deductions.

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At a glance

Who sends the bill: Office of Tax and Revenue (OTR).
When it comes: First-half bills in February. Second-half bills in August.
When it's due: First half (October 1 to March 31) is due March 31. Second half (April 1 to September 30) is due September 15. Payment must be received by the due date. If the date falls on a weekend or holiday, it is due the next business day.
If you pay late: 10% of the tax, plus interest of 1.5% of the tax for each full or partial month late.
Limits on increases: Assessment Cap Credit: a homestead property is not taxed on more than a 10% increase in assessed value. Senior Assessment Cap Credit: if you have both the Homestead Deduction and the Senior or Disabled relief, your taxable value generally cannot rise more than 2%. Neither cap changes the assessed value on your notice.

Bill dates source · Assessment source

What may come off

7 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead Deduction

Who: You own and live in the home as your main home, and it has no more than five dwelling units.
What you get: For tax year 2026, $91,950 off your assessed value. OTR calculates this as $781.58 off your bill. Class 1A is $0.85 per $100. Class 1B is $0.85 per $100 on the first $2.558 million and $1.00 per $100 above that.
How to apply: File online form ASD-100 at MyTax.DC.gov. No login is required. Cooperatives use the cooperative's own application process.
Deadline: Filed and approved October 1 to March 31: full tax year. Filed April 1 to September 30: half the benefit on the second-half bill, then full years after that.
If you're late: A mid-year filing gives only a half-year benefit. OTR can bill back tax, penalty and interest if you stop being eligible and do not cancel within 30 days.
After that: One time while the home stays eligible.

ASD-100: the form · Source

Disabled Veterans' Homestead Deduction

Who: A veteran rated totally and permanently disabled from a service-incurred or service-aggravated condition, or paid at the 100% rate for unemployability. You own at least 50% of the home, are a DC domiciliary, live in it as your main home, and it has no more than five units. For tax year 2026, your 2024 household federal AGI must be under $163,500 (tenants paying fair-market rent under a written lease are excluded).
What you get: $445,000 off your assessed value. This replaces the regular Homestead Deduction, the 50% senior or disabled relief, and the Assessment Cap Credit. Cooperatives are not eligible.
How to apply: Apply through the Mayor's Office of Veterans Affairs application, linked from the OTR page.
Deadline: Same rule as the Homestead Deduction: October 1 to March 31 for a full year, April 1 to September 30 for a half year.
If you're late: Half-year benefit if filed April 1 to September 30. Cancel within 30 days if you stop being eligible.
After that: Continues while the veteran qualifies. Income must stay under the yearly limit.

Mayor's Office of Veterans Affairs application: the form

Disabled Veterans' Spouse Homestead Deduction

Who: The eligible surviving spouse of a disabled veteran. Effective October 1, 2025.
What you get: $445,000 off your assessed value. Ask the Mayor's Office of Veterans Affairs for eligibility details.
How to apply: Contact the Mayor's Office of Veterans Affairs, 441 4th Street NW, Suite 770N, or call (202) 724-5454.

The official page

Senior Citizen or Disabled Property Owner Tax Relief

Who: You are 65 or older, or disabled as certified by the Social Security Administration or by receiving District or federal disability payments. You own at least 50% of the home and live in it. For tax year 2026, your 2024 household federal AGI must be under $163,500.
What you get: 50% off your property tax. It stacks with the Homestead Deduction, and together they turn on the 2% Senior Assessment Cap Credit. It does not stack with the $445,000 veteran deduction.
How to apply: File ASD-100 at MyTax.DC.gov.
Deadline: Same split as the Homestead Deduction: October 1 to March 31 for a full year, April 1 to September 30 for a half year.

ASD-100: the form · Source

Low-Income Senior Citizen Property Tax Deferral

Who: You are 65 or older, your household federal AGI is under $50,000, you own at least 50% of the home, you have owned it at least a year, and you lived in it for the 12 months before applying. For the 0% interest version you must also be 75, have 25 years of DC domicile and ownership of a principal residence, and have interest and dividend income under $12,500.
What you get: Defers your annual tax. Interest is 6%, or 0% if you meet the tighter test. Deferred tax plus interest cannot exceed 25% of that year's assessment. It is a lien, not forgiveness.
How to apply: File ASD-110 at MyTax.DC.gov.
Deadline: March 31 to start with the first-half bill, or September 15 to start with the second-half bill.
If you're late: Earlier delinquent periods can be included if you ask.

ASD-110: the form · Source

Schedule H, Individual Income Property Tax Credit

Who: Homeowners and renters. OTR's page says the 2025 federal AGI of your tax filing unit must be $66,000 or less if you are under 70, or $90,000 or less if you are 70 or older.
What you get: Up to $1,425 off your DC income tax.
How to apply: File Schedule H with Form D-40, or file a standalone Schedule H on MyTax.DC.gov.
Deadline: With your income tax return.
After that: Every year.

Schedule H: the form · Source

Trash credit

Who: You live in your condo, cooperative unit, or unit in a homeowner association with more than four units, and the District does not collect your trash.
What you get: $136 for 2026.
How to apply: Apply through OTR. The page gives no separate form number.

The official page

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. Start with a free administrative review with the OTR assessor, online at MyTax.DC.gov or on the downloadable form.
Formal appeal: Real Property Tax Appeals Commission (RPTAC), then the Superior Court of the District of Columbia.
Deadline: First level: by the later of April 1 or 45 days after you buy. RPTAC: within 45 days of the first-level decision. RPTAC will not hear a case that skipped the first level. A denied benefit application has a separate 45-day appeal.
Good to know: You must go through the first-level review before RPTAC. The pages do not say the value can't be raised, so assume it could go up. An authorized agent may file an assessment appeal for you.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The regular homestead, the 50% senior or disabled relief, and the assessment cap in a year the $445,000 veteran deduction applies
Value above the homestead deduction or above $445,000
Tax on a property with more than five dwelling units
A cooperative unit through the veteran deduction
Deferred tax, which stays a lien with interest unless you meet the 0% test

OTR bills real property tax and mentions BID tax on its payment page. The trash credit offsets private trash service. Clean Rivers and water charges are not covered by the OTR real property relief page. No homeowner exemption for special assessments was found.

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Rules checked October 28, 2026 against official District of Columbia sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.