DC Property Tax 2026: Homestead Deduction, Senior 50% Tax Relief

The District of Columbia has a reasonably high effective property tax rate (approximately 0.56 percent) but offers substantial relief through the Homestead Deduction and the Senior Citizen/Disabled Property Tax Relief (50 percent reduction). This 2026 guide covers both programs and the Office of Tax and Revenue (OTR) appeal process.

How DC Property Tax Works

The District of Columbia Office of Tax and Revenue (OTR) administers property tax for all real property in DC. Properties are classified into four categories:

• Class 1 (residential): standard rate, homestead eligible
• Class 2 (commercial and vacant): higher rates
• Class 3 (vacant blighted): highest rate
• Class 4 (special/undeveloped): special rate

The tax calculation

Homestead Deduction

The Homestead Deduction reduces taxable assessed value of a Class 1 owner-occupied primary residence by $78,700+ (amount is annually adjusted).

Eligibility

• Own and occupy as principal residence
• DC resident

Application

File Form FP-100 with OTR. One-time filing; continues automatically.

Senior Citizen / Disabled Property Tax Relief

DC's 50% property tax reduction for qualifying age 65+ and disabled property owners.

Senior eligibility (2026 benefit year)

• Age 65 or older
• At least 50% ownership of the property
• Reside in the property
• Total household federal AGI from 2024 less than $163,500 (indexed)

Disability eligibility

• SSA-certified permanently and totally disabled, OR
• Receiving District or Federal disability payments
• At least 50% ownership

Benefit

50% reduction in property tax liability.

Application timing

• File October 1 - March 31: receive benefit for entire tax year
• File April 1 - September 30: receive half benefit on second-half bill

Appealing Your Assessment

DC assessment appeals go through the Office of Tax and Revenue (OTR).

Step 1: First-Level Appeal

File with OTR by April 1 (for residential). Decision typically issued within 90 days.

Step 2: Real Property Tax Appeals Commission (RPTAC)

Appeal OTR decisions to RPTAC within 45 days.

Step 3: DC Tax Court

Further appeal to DC Tax Court / Superior Court.

Relief denial appeal

If Senior Citizen or Disabled Tax Relief application is denied, appeal online within 45 days at MyTax.DC.gov.

Frequently Asked Questions

What is DC's Homestead Deduction?

Automatic deduction of $78,700+ (indexed annually) from taxable assessed value of a Class 1 owner-occupied primary residence. File Form FP-100 once with OTR; continues automatically.

Who qualifies for DC's Senior Citizen Property Tax Relief?

DC property owners age 65+ with at least 50% ownership, residing in the property, with total household federal AGI from the prior year under $163,500 (indexed annually). Provides 50% reduction in property tax. File October 1 - March 31 for full-year benefit; April 1 - September 30 for half benefit.

When is the DC property tax appeal deadline?

First-level appeal with OTR by April 1 for residential property. Appeal OTR decisions to Real Property Tax Appeals Commission (RPTAC) within 45 days. Then to DC Tax Court.