DC · Flat dollar exemption

District of Columbia homestead exemption

Yes.

Main exemption: $67,500 off assessed valueAssessed value of the owner-occupied home (base amount; indexed yearly)
Filing deadline: Not in our data
Own and live there by: Not in our data
Renewal: Not in our data
Where to file: DC Office of Tax and Revenue, online through MyTax.DC.gov

Yes. DC's homestead deduction takes a set amount off the assessed value of an owner-occupied home; the law sets a $67,500 base that rises each year with a cost-of-living adjustment. Homestead owners also get a 10% cap on yearly increases in taxable assessment. Apply online through MyTax.DC.gov with Form ASD-100.

Last verified November 4, 2026 · Sources

How much the District of Columbia exemption is worth

The homestead deduction is $67,500, increased each year beginning October 1, 2012 by a cost-of-living adjustment, so the current amount is higher.

$67,500 off assessed value · applies to assessed value of the owner-occupied home (base amount; indexed yearly) · source

Assessment cap: 10% a year

For homestead property, the taxable assessment can rise no more than 10% a year (110% of the prior year). For owners who also get the senior or disability relief, the limit is 2% (102%). Source.

Who qualifies

You own the home and it is your principal residence
The property is a house, condo or co-op unit used as your home

Deadline and renewal

There is no single deadline. Applications filed October 1 to March 31 get the full tax year; those filed April 1 to September 30 get only the second half of the year.

The deduction is not transferable. If you move, cancel it with Form ASD-105 and reapply for the new home.

If you missed the deadline

There is no retroactive benefit. Filing April 1 to September 30 gets only the second half of that tax year. Source.

Extra breaks for seniors, veterans and disabled owners

District of Columbia additional homestead exemptions
Who	Program	Amount	Details
Seniors	Senior citizen tax relief (65+)	50% of value	Owners 65 or older with household adjusted gross income under $125,000 (indexed yearly from 2014) get a 50% reduction in their property tax. The owner must hold at least 50% of the home. Source
Seniors	2% cap for senior and disabled owners	Not in our data	Homes getting both the homestead deduction and the senior or disability relief have their taxable assessment increase capped at 2% a year. Source
Disabled owners	Disabled owner tax relief	50% of value	Owners with a permanent and total disability (as determined by Social Security or a similar program) get the same 50% reduction under the same income limit. Source

Law: D.C. Code §47-850; §47-863; §47-864

District of Columbia county guides

County guides for District of Columbia are not published yet. File with: DC Office of Tax and Revenue, online through MyTax.DC.gov.

Frequently asked questions

When should I apply?

Apply between October 1 and March 31 to get the full year. Applications filed April 1 to September 30 get only the second half of the year.

What happens if I move?

The deduction does not move with you. Cancel it with Form ASD-105 and apply again for your new home.

Do seniors get more?

Yes. Income-qualified owners 65+ or with a permanent disability get a 50% cut in property tax and a 2% yearly cap on assessment increases.

Do I have to reapply for the homestead exemption in District of Columbia every year?