District of Columbia homeowners
Can I get the DC Homestead Deduction for my home?
Maybe. In Washington, DC, the main property-tax homestead benefit is officially called the Homestead Deduction. It is not called a homestead exemption on DC’s main property-tax page.
The deduction may apply if you own the DC home, live in it as your principal residence, are domiciled in the District, and the property meets DC’s residential property rules. The DC Office of Tax and Revenue, often called OTR, says the deduction reduces a qualified home’s assessed value before the yearly tax is calculated.
For tax year 2026, OTR lists the Homestead Deduction at $91,950 off assessed value, which OTR states is a $781.58 annual savings from the real property tax bill. Always verify the current amount on the official OTR homestead deduction page, because DC says the amount can change.
Independent note: HomesteadExemption.org is not the DC government, OTR, a law firm, a tax preparer, or a filing service. This guide explains the DC Homestead Deduction so you know where to start and what to verify with the official office.
Official starting points: Use MyTax.DC.gov to apply or check property actions, review DC’s Front Door homestead page for plain-language eligibility notes, and confirm current rules on the OTR real property tax relief page.
Does DC have a homestead exemption?
For property taxes, DC uses the term Homestead Deduction. Some homeowners search for a DC homestead exemption because many states use that phrase. In DC, the official property-tax benefit for a primary residence is the Homestead Deduction.
This guide is about that property-tax deduction only. It is not a guide to every DC property tax program, rent rebate, tax deferral, income tax credit, or bankruptcy protection. Those are different topics with different rules.
What the Homestead Deduction does
The Homestead Deduction lowers the assessed value used to calculate tax on a qualifying DC residential property. It does not lower the market value of the home. It also does not erase the entire property tax bill.
Once approved, the deduction is supposed to continue for future tax bills as long as the property continues to qualify. You still need to watch your bill. If the deduction disappears, or if the property no longer qualifies, you should deal with it quickly.
Simple example
If OTR has approved the Homestead Deduction, DC applies the deduction amount to the assessed value before computing the yearly real property tax. The exact tax effect depends on the current deduction amount, classification, tax rate, and the facts on your property record.
Who may qualify in DC
OTR says the Homestead Deduction is limited to residential property. The basic requirements are practical, but they are strict.
- You must have an application on file with OTR.
- The property must be occupied by the owner or applicant.
- The property must contain no more than five dwelling units, including the unit occupied by the owner.
- The property must be the owner’s principal residence, also called domicile.
- You generally cannot receive a homestead deduction or similar primary residence credit on another property.
DC’s Front Door homestead page also says the homeowner must own the DC home they live in and must not own property elsewhere with a homestead exemption or primary residential credit.
What domicile means for DC homestead purposes
DC does not look only at whether you sleep at the property sometimes. OTR uses the idea of domicile. That means the District is your permanent home, and the property listed on the application is your principal residence.
OTR’s instructions and DC’s Front Door guidance point to normal proof of DC residence, such as a DC driver’s license or identification card, DC vehicle registration if you own a vehicle, DC voter registration if you vote, and federal and DC tax returns using the homestead address.
You do not need every possible document in every case, but mismatched addresses can slow things down. A homeowner who recently moved should check driver’s license records, tax return address, mailing address, vehicle records, and voter records before assuming the application will be easy.
Where to start
Step 1: Search your property
Go to MyTax.DC.gov. OTR’s application guide says to use the Real Property search by address or by Square, Suffix, and Lot number, often called SSL.
Step 2: Open Applications and Actions
After finding the property, use the Applications and Actions area. OTR’s homestead application guide shows where the homestead application is located inside MyTax.DC.gov.
Step 3: Submit the ASD-100 application
OTR lists the application as ASD-100, the application for Homestead Deduction including Senior Citizen or Disabled Tax Relief. OTR says no MyTax login is required for this public real property action.
Step 4: Save the confirmation
OTR says you should receive a submission confirmation number and an email with an image of the submitted application. Save both. If there is a later delay, denial, or question, the confirmation matters.
Official office
The DC Office of Tax and Revenue handles the Homestead Deduction. OTR lists its Customer Service Center phone number as (202) 727-4TAX (4829). Use the official OTR page or MyTax.DC.gov before relying on a third-party filing website.
Deadlines and timing
You can apply when you believe you meet the requirements. But the date OTR receives and approves the application affects when the deduction appears.
| When the completed application is filed and approved | How OTR says the benefit is applied |
|---|---|
| October 1 through March 31 | For the entire tax year, and future years if the property keeps qualifying. |
| April 1 through September 30 | One-half of the benefit on the second-half tax bill, and full deductions in future years if the property keeps qualifying. |
If you are late: OTR’s ASD-100 instructions say homestead, senior, and disabled relief begins with the period when the application is filed. The instructions say you cannot obtain the benefit for prior periods, even if you otherwise qualified. Do not wait if you already live in the home and think you meet the rules.
What information you may need
The online application asks questions based on the relief you select. Before you start, gather basic facts so you do not guess.
- Your property address and, if known, the Square, Suffix, and Lot number.
- Owner names as shown on the deed or property record.
- Your move-in date and whether this is your permanent DC home.
- Whether you own other real property in DC or elsewhere.
- Whether any other property is receiving a homestead exemption, homestead deduction, or primary residence credit.
- Address information used on your DC identification, tax returns, vehicle records, and voter registration, if applicable.
If you are also applying for DC’s senior citizen or disabled property owner relief through the same ASD-100 process, you may need income and disability documentation. Verify the current income year and limit on OTR’s official page before applying.
Special situations that need extra care
You recently bought or moved into the home
Do not assume the deduction transfers automatically from the seller to you. A new owner should apply when the home becomes the owner’s principal DC residence. If you moved from another home that had a homestead deduction or similar primary residence credit, cancel the old one if required.
You live in a DC cooperative
Co-op applications work differently because the cooperative handles property taxes. OTR says cooperative management or a representative supplies and collects applications for residents. DC also has a separate cooperative housing tax relief page for homestead-related co-op information.
You rent out part of the home
Renting a room or unit does not automatically answer the homestead question. DC’s Front Door page says if you rent a portion of your house, you must have a general business license and register with OTR by completing a New Business Registration form. Because rental facts can affect several DC rules, verify your situation directly before assuming the deduction is safe.
The home is in a trust or business entity
Trust and entity ownership can be tricky. OTR’s ASD-100 instructions say property cannot receive the Homestead Deduction if it is held in an irrevocable trust, except a special needs trust, or if the record owner is a corporation, LLC, or other business entity, except a partnership in which all partners occupy the property as their principal residence.
DC law also says a transfer to a revocable trust does not affect eligibility for the homestead deduction if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer. If your deed, trust, divorce order, estate paperwork, or ownership record is unusual, check the D.C. Code section on revocable trusts and contact OTR or a qualified professional before filing.
There was a death, divorce, or title change
When ownership changes, the homestead status may need review. A surviving spouse, ex-spouse, heir, trustee, or newly added owner should not assume the old deduction remains correct. Compare the deed, the property record, and who actually lives in the home. Then ask OTR what application, cancellation, or correction is needed.
Senior, disabled, and disabled veteran homestead-related rules
DC has additional homestead-related rules for some homeowners, but they are not the same as the basic Homestead Deduction.
OTR says the Senior Citizen or Disabled Property Owner Tax Relief can reduce a qualified owner’s real property tax by 50 percent. The owner generally must meet the same homestead requirements, own 50 percent or more of the property or cooperative unit, and meet the current income rule. For tax year 2026, OTR lists the income limit for this relief as less than $163,500 in tax year 2024 total federal adjusted gross income for everyone living in the property or co-op unit, excluding tenants.
DC also has a separate Disabled Veterans’ Homestead Deduction. OTR says this is for certain veterans with qualifying total and permanent disability status or 100 percent disability rating due to unemployability, and it has its own ownership, residence, income, and application rules. OTR also says properties receiving the Disabled Veterans’ Homestead Deduction are not eligible for the regular Homestead Deduction, Senior Citizen or Disabled Tax Relief, or the Assessment Cap Credit. Check the official OTR real property tax relief page before choosing which path applies.
How to check whether you already have it
The easiest place to check is your DC real property tax bill. OTR’s real property FAQ says to check the last bill to see whether the Homestead Program deduction is shown. You can also look up the property through MyTax.DC.gov.
If your bill does not show the deduction and you believe you qualify, contact OTR or submit the application. If your bill shows the deduction but you no longer live in the home, no longer own it in a qualifying way, or no longer use it as your principal residence, deal with the cancellation rules right away.
If OTR denies the application
A denial does not always mean the issue is hopeless. It may mean OTR needs clearer proof of ownership, domicile, occupancy, address consistency, or eligibility. Read the denial carefully.
OTR says a Homestead Deduction denial may be appealed online within 45 days through MyTax.DC.gov. The OTR page says to search the property by address or SSL, open Applications and Actions, and use the Benefit Appeal Application. Keep the denial notice, the submission confirmation, and any documents that support your DC domicile and ownership.
If the property no longer qualifies
Do not ignore this. OTR says if the property loses eligibility for the Homestead Deduction, the owner or authorized representative must submit an online cancellation request within 30 days of the change through MyTax.DC.gov. OTR also says that if cancellation is not timely and the agency later determines the property was ineligible, additional taxes, interest, and penalties may be assessed.
Common reasons to review or cancel include moving out, converting the home to a full rental, losing DC domicile, changing ownership, transferring title, or receiving a homestead-type benefit somewhere else.
Be careful with paid filing offers. The official application is handled through DC’s MyTax.DC.gov system. A private website may be informational, but it is not the official OTR application unless it is on the official DC government site.
This is not bankruptcy homestead protection
The DC Homestead Deduction is a property-tax deduction handled by OTR. It is different from homestead protection or exemption rules that may come up in bankruptcy, creditor collection, or court cases. Those legal protections are not applied by OTR through the ASD-100 homestead application.
If you are trying to protect home equity from creditors or you are considering bankruptcy, start with legal help instead of this property-tax application. The property-tax Homestead Deduction will not answer those legal questions.
Before you apply
- Confirm the home is your principal DC residence.
- Make sure no other property is receiving a homestead or primary residence credit for you.
- Check that your address records support DC domicile.
- Use the official OTR application route through MyTax.DC.gov.
- Save the confirmation number after submitting.
- Review your next real property tax bill to make sure the deduction appears if approved.
Official sources to verify
Start with the OTR real property tax relief page for current amounts, deadlines, cancellation rules, and appeal instructions. Use the OTR application guide for MyTax.DC.gov steps. Use the OTR real property tax forms page if you need form references or instructions.
Independent editorial note
This guide was prepared using official District of Columbia sources and high-trust public information available at the time of writing. DC homestead deduction amounts, filing procedures, income limits, forms, and appeal processes can change. Before you act, confirm your facts with OTR, MyTax.DC.gov, your cooperative representative if applicable, or a qualified professional for legal or ownership questions.