District of Columbia · Property tax exemptions for seniors · Updated Oct 2026
District of Columbia property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in District of Columbia that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in District of Columbia is the Senior Citizen or Disabled Property Owner Tax Relief. Cuts your property tax by 50%.
Worth
Cuts your property tax by 50%
Age
65 or older
Income limit
Total household federal adjusted gross income for 2024 under $163,500 for Tax Year 2026.
Deadline
Same as the homestead deduction: October 1 - March 31 for the full year; April 1…
Property tax breaks for seniors in District of Columbia
Seniors
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.
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.
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.
Savings estimate for District of Columbia
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
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.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
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 seniors property tax breaks in District of Columbia
Who qualifies for property tax breaks for seniors in District of Columbia?
Senior Citizen or Disabled Property Owner Tax Relief: 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. Low-Income Senior Citizen Property Tax Deferral: 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.
Is there an income limit for seniors' property tax breaks in District of Columbia?
Senior Citizen or Disabled Property Owner Tax Relief: 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). Low-Income Senior Citizen Property Tax Deferral: Household federal adjusted gross income under $50,000.
When is the deadline for seniors to apply in District of Columbia?
Senior Citizen or Disabled Property Owner Tax Relief: Same as the homestead deduction: October 1 - March 31 for the full year; April 1 - September 30 for half. Low-Income Senior Citizen Property Tax Deferral: By March 31 to start with the first-half tax, or by September 15 to start with the second-half tax.
Do seniors have to reapply every year in District of Columbia?
Senior Citizen or Disabled Property Owner Tax Relief: Continues while you qualify; cancel within 30 days if you no longer qualify. OTR may ask for income proof in an audit. Low-Income Senior Citizen Property Tax Deferral: Continues while you qualify; cancel within 30 days if you stop qualifying, or the deferred balance can become due at once.
Where do seniors apply for property tax breaks 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. For the Senior Citizen or Disabled Property Owner Tax Relief: Same online application as the homestead deduction (ASD-100) at MyTax.DC.gov.