District of Columbia Homestead Exemption: Rules & Savings

SSL number: the Square, Suffix and Lot number used for DC real property records.

Property address: the actual home address, not just a mailing address.

Proof of DC domicile: DC driver license, DC ID, DC voter registration, vehicle registration or similar evidence when requested.

Tax filing address: OTR guidance expects District and federal income tax returns to use the residence address when applicable.

Ownership evidence: deed, settlement statement, trust document, life-estate document or cooperative paperwork if ownership is not straightforward.

Spouse or co-owner information: required when another owner or spouse may have a legal or equitable interest.

Senior proof: date-of-birth evidence for the age-65 tax relief category.

Income information: senior/disabled relief uses household federal adjusted gross income rules.

Disability proof: Social Security Administration proof or District/Federal disability payment proof when claiming disabled relief.

Veteran proof: VA disability rating and MOVA-required documents for the Disabled Veterans Homestead Deduction.

Age rule: the senior owner must be 65 or older.

Disability rule: the disabled owner must meet OTR disability documentation requirements.

Ownership rule: the applicant must own at least 50% of the property or cooperative unit.

2026 income rule: 2024 total household federal adjusted gross income must be less than $163,500, excluding tenants.

Residence rule: the property must be the applicant’s principal residence and meet homestead-style occupancy requirements.

Cancellation rule: if eligibility ends, the owner must cancel within 30 days through MyTax.DC.gov.

Benefit: $445,000 reduction in assessed value for qualifying residential real property.

VA rule: the veteran must be classified as total and permanent service-connected disabled or paid at the 100% disability rating level due to unemployability.

Ownership rule: the veteran must have at least 50% ownership as shown by deed.

Domicile rule: the property must be the veteran’s principal residence in the District.

Income rule: household income cannot exceed the senior/disabled relief threshold, listed as $163,500 for tax year 2026.

Stacking rule: properties receiving this deduction are not eligible for the regular Homestead Deduction, Senior/Disabled Tax Relief or Assessment Cap Credit.

Co-op rule: cooperative properties are not eligible for the Disabled Veterans Homestead Deduction.

Regular cap credit: OTR describes it as preventing taxation on more than a 10% increase in assessed value each year.

How it appears: the cap credit does not reduce the assessment shown on the roll or notice; it appears as a credit on the bill.

New owner issue: a buyer may receive the seller’s cap credit only for the half-year when the property was purchased.

After applying: OTR says the cap generally becomes available within one year after the new owner applies for the Homestead Deduction.

Senior cap: qualifying senior/disabled relief properties may receive a 2% senior assessment cap credit.

40% floor: DC law can prevent the cap credit when the taxable assessment would fall below 40% of current assessed value.

Full-year application window: approval from October 1 through March 31 should apply to the full tax year.

Half-year application window: approval from April 1 through September 30 should show as half benefit on the second-half bill.

Check the bill: DC law says the real property tax bill indicates whether the property receives the deduction.

Late payment risk: OTR lists a 10% late payment penalty and 1.5% monthly interest for real property tax.

You move out: cancel when the property is no longer your principal residence.

Ownership changes: cancel when you sell, transfer or otherwise lose qualifying ownership.

Domicile changes: cancel if you are no longer domiciled in the District.

Senior/disabled eligibility ends: cancel or update the senior/disabled tax relief if household income or ownership rules no longer qualify.

Penalty risk: OTR warns that late cancellation can lead to additional taxes, interest and penalties.

Calling it a federal exemption: DC Homestead Deduction is a District real property tax benefit, not a federal form.

Missing the half-year rule: October–March approval and April–September approval do not affect the same amount of the current tax year.

Not finding the SSL: MyTax and OTR property records often depend on Square, Suffix and Lot.

Confusing deduction and cap credit: the deduction lowers assessed value; the cap credit limits taxable assessment growth.

Assuming senior relief is automatic: age-65 or disabled relief requires its own eligibility review.

Choosing the wrong veteran path: the Disabled Veterans Homestead Deduction goes through the Mayor’s Office of Veterans Affairs.

Ignoring co-op rules: cooperative housing applications may be handled by cooperative management or representative.

Failing to cancel: cancellation is due within 30 days after eligibility ends.

You bought a DC home: search the property, confirm the SSL and file ASD-100 through MyTax.DC.gov.

You moved into your DC home before March 31: file quickly so the full-year benefit can be reviewed.

You filed between April 1 and September 30: expect the approved benefit to affect the second-half bill only for that year.

You turned 65: review Senior Citizen Tax Relief and the 2026 income threshold.

You are a disabled owner: check disabled property owner relief and required proof.

You are a 100% disabled veteran: review the separate $445,000 Disabled Veterans Homestead Deduction through MOVA.

Your benefit was denied: file the benefit appeal within 45 days of the decision letter.

Your assessment looks wrong: use the assessment appeal process, not the homestead application.