Homestead exemption in District of Columbia
No fixed deadline. File October 1 to March 31 for the full tax year, or April 1 to September 30 for halfFiling deadline
The details
- Exemption amount
- The Homestead Deduction reduces assessed value by $91,950.00 for tax year 2026.1
- Who qualifies
- Owners who occupy a residential property of no more than five units as their principal residence (domicile).1
- How to apply
- Apply online at MyTax.DC.gov using form ASD-100, which also covers Senior Citizen and Disabled Tax Relief. Benefits are not retroactive.12
- Where to file
- The Office of Tax and Revenue, 1101 4th Street SW, Washington, DC 20024.2
- Extra help for seniors or disabled owners
- Senior or disabled owners get a 50 percent property tax cut if 2024 household income is under $163,500.00 for tax year 2026.1
The sources we read do not say: moving or portability.
Counties often run the application. Check your county assessor's page for the form.
Sources
- Real Property Tax Reliefs, Credits and Deductions, DC Office of Tax and Revenue, checked 2 November 2026
- Instructions for ASD-100 (Rev. 12/2023), DC Office of Tax and Revenue, checked 2 November 2026
Checked 2 November 2026. "Secondary" marks a source used only because the official page could not be read.