District of Columbia · Property tax exemptions for surviving spouses · Updated Oct 2026

District of Columbia property tax exemptions for surviving spouses (2026)

Every statewide property tax break in District of Columbia that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in District of Columbia is the Disabled Veterans' Spouse Homestead Deduction. Cuts your home's assessed value by $445,000.

Worth
$445,000
Income limit
The household must meet the same income test as the senior/disabled relief : for Tax Year…
Deadline
Same filing periods as the homestead deduction under D.C. Code 47-850: October 1 - March…

Property tax breaks for surviving spouses in District of Columbia

Surviving spouses

Disabled Veterans' Spouse Homestead Deduction

Cuts your home's assessed value by $445,000.

Who qualifies
The surviving spouse or domestic partner of a deceased veteran whose home was receiving the Disabled Veterans' Homestead Deduction at the veteran's death, or would have qualified for it had the veteran applied (the veteran was rated totally and permanently disabled, or paid at the 100% rate for unemployability). The home must qualify for the homestead deduction. Available from October 1, 2025 (Tax Year 2026).
Income limit
The household must meet the same income test as the senior/disabled relief (D.C. Code 47-863(a)(1A)(A)): for Tax Year 2026, total household federal AGI for 2024 under $163,500 (per OTR's figure for that test).
How to apply
File the application with the DC Office of Veterans Affairs (441 4th Street NW, Suite 770N; (202) 724-5454), which certifies the veteran's disability to OTR. Bring the veteran's VA rating letter, death certificate, proof of marriage or domestic partnership, deed and household income.
Deadline
Same filing periods as the homestead deduction under D.C. Code 47-850(c): October 1 - March 31 for the full tax year; April 1 - September 30 for half.
Renewal
Continues while you qualify; cancel within 30 days if you stop qualifying.
Law
D.C. Code 47-850(a-2)(1), (3), (4)

Source: official page

How to apply, step by step

Disabled Veterans' Spouse Homestead Deduction

  1. File the application with the DC Office of Veterans Affairs (441 4th Street NW, Suite 770N; (202) 724-5454), which certifies the veteran's disability to OTR. Bring the veteran's VA rating letter, death certificate, proof of marriage or domestic partnership, deed and household income.

Deadline: Same filing periods as the homestead deduction under D.C. Code 47-850(c): October 1 - March 31 for the full tax year; April 1 - September 30 for half.

Renewal: Continues while you qualify; cancel within 30 days if you stop qualifying.

Savings estimate for District of Columbia

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

District of Columbia median effective rate: 0.58% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

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 surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in District of Columbia

Who qualifies for property tax breaks for surviving spouses in District of Columbia?

Disabled Veterans' Spouse Homestead Deduction: The surviving spouse or domestic partner of a deceased veteran whose home was receiving the Disabled Veterans' Homestead Deduction at the veteran's death, or would have qualified for it had the veteran applied (the veteran was rated totally and permanently disabled, or paid at the 100% rate for unemployability). The home must qualify for the homestead deduction.

Is there an income limit for surviving spouses' property tax breaks in District of Columbia?

Disabled Veterans' Spouse Homestead Deduction: The household must meet the same income test as the senior/disabled relief (D.C. Code 47-863(a)(1A)(A)): for Tax Year 2026, total household federal AGI for 2024 under $163,500 (per OTR's figure for that test).

When is the deadline for surviving spouses to apply in District of Columbia?

Disabled Veterans' Spouse Homestead Deduction: Same filing periods as the homestead deduction under D.C. Code 47-850(c): October 1 - March 31 for the full tax year; April 1 - September 30 for half.

Do surviving spouses have to reapply every year in District of Columbia?

Disabled Veterans' Spouse Homestead Deduction: Continues while you qualify; cancel within 30 days if you stop qualifying.

Where do surviving spouses 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 Disabled Veterans' Spouse Homestead Deduction: File the application with the DC Office of Veterans Affairs (441 4th Street NW, Suite 770N; (202) 724-5454), which certifies the veteran's disability to OTR. Bring the veteran's VA rating letter, death certificate, proof of marriage or domestic partnership, deed and household income.

More for District of Columbia homeowners

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Sources

Last checked: Oct 2026.