District of Columbia Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
District of Columbia (DC) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every District of Columbia property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common District of Columbia property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most District of Columbia exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a District of Columbia homeowner save with the homestead exemption?
For a median District of Columbia home valued at $724,600 (current annual tax $4,180), the general homestead reduction alone is worth roughly:
All District of Columbia property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$78,700 value reduction | $454/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use District of Columbia's effective property tax rate of 0.58% on the median home value of $724,600. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
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
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.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every District of Columbia county.
Browse District of Columbia Counties → Read the full District of Columbia guideDC OTR — Real Property Tax Reliefs, Credits, and Deductions · DC OTR — Homestead/Senior Citizen Deduction · DC Code § 47-863 (Senior/Disabled Relief) · DC OTR — Real Property Tax Relief and Tax Credits. Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.