Washington, DC Homestead Deduction and Senior Tax Relief 2026: The $91,950 Deduction, 50% Senior Relief, Deferral and Schedule H
District homeowners do not get one property tax break; they get a stack of them, and most only work if the first one is already in place. The Homestead Deduction is the foundation. Senior and disabled owner relief, the senior 2% assessment cap and the long-term homeowner credit all require it. Miss that one application, and the rest of the stack never lands on your bill.
Everything below comes from the DC Office of Tax and Revenue (OTR) page on real property tax reliefs, credits and deductions, which lists the figures for tax year 2026. Use it as a checklist: start at the top and stop when a program no longer fits your situation.
Step 1: The Homestead Deduction
For tax year 2026, OTR says the Homestead Deduction reduces your property's assessed value by $91,950 before your tax is computed, which OTR puts at a saving of $781.58 a year.
Who qualifies
The property is residential and has no more than five dwelling units, including the one you live in.
You, the owner and applicant, live there.
It is your principal residence (domicile).
An application is on file with OTR. If you live in a cooperative, the co-op's management or representative supplies and collects the application.
Timing matters. An approved application filed between October 1 and March 31 gets the deduction for the whole tax year. One filed between April 1 and September 30 gets half the benefit, on the second-half bill. Either way, the deduction carries forward to future years as long as the property still qualifies.
Step 2: Senior Citizen or Disabled Property Owner Tax Relief
This is the biggest break on the list for older homeowners: OTR says it reduces a qualified owner's property tax by 50 percent. You can apply as soon as you turn 65, or as soon as you become disabled.
Who qualifies for tax year 2026
You are 65 or older, or disabled.
You own 50% or more of the property (or co-op unit) on the deed.
Total household federal adjusted gross income for 2024 is less than $163,500. That counts everyone living in the home, except tenants paying fair market rent under a written lease.
You meet the same occupancy, ownership, domicile and unit-count rules as the Homestead Deduction. Those rules also cover cooperatives and revocable trusts.
You apply on the same form as the Homestead Deduction, ASD-100. If you already have the homestead deduction, you still need to file for the senior or disabled relief.
Step 3: The Credits That Apply Automatically
Two caps sit on top of the deductions. Neither changes your assessed value on the roll or your assessment notice; both appear as a credit on your bill.
Assessment Cap Credit: your property may not be taxed on more than a 10% increase in assessed value each year. The property must be receiving the Homestead Deduction.
Senior Assessment Cap Credit: limits the increase in taxable assessed value to 2%. The property must be receiving both the Homestead Deduction and Senior or Disabled Owner Tax Relief.
New owners may get the seller's cap credit only in the half-year of purchase. OTR says the new owner's own cap credit generally becomes available within a year of applying for the Homestead Deduction.
Step 4: Programs You Have to Ask For
Lower Income, Long-Term Homeowners Tax Credit
The DC Council created this credit for low-income residents who have lived in their homes for seven consecutive years or more. Requirements listed by OTR:
You owned and occupied the home as your principal residence for at least the last seven consecutive years.
The property receives the Homestead Deduction.
Total household income is within the limit table in Section D of Schedule L.
You file by December 31 of each year.
Low-Income Senior Citizen Property Tax Deferral
If your household's adjusted gross income is less than $50,000, you may be able to defer your entire annual tax bill. This is a deferral, not forgiveness: the deferred tax builds up against the property.
Basic conditions for both options: you owned the home for at least a year before applying, lived there for the 12 months before applying, and live there now.
Deferral option | Age | Extra conditions listed by OTR |
6% interest deferral | 65 or older | Domiciled in DC; own at least 50% of a house or condo; principal residence; household federal AGI under $50,000 |
0% interest deferral | 75 or older | Qualify for the 6% option; domiciled and owning a principal residence in DC for the last 25 years; household interest and dividend income under $12,500 |
Total deferred taxes plus any 6% interest cannot exceed 25% of the property's assessment for the year. To start deferral with the first-half tax, apply by March 31; for the second-half tax, apply by September 15. You can also ask to defer prior delinquent periods; say so on the application. The online form is ASD-110.
Schedule H Property Tax Credit (for homeowners and renters)
This one runs through your DC income tax return, not your property tax bill, and renters can claim it too. OTR says it reduces DC individual income tax liability by up to $1,425.
Your tax filing unit's total 2025 federal AGI must be $66,000 or less if you are under 70.
It must be $90,000 or less if you are 70 or older.
File Schedule H with your Form D-40, or file a standalone Schedule H on MyTax.DC.gov.
Quick Reference
Program | Main 2026 figure | Key condition |
Homestead Deduction | $91,950 off assessed value | Owner-occupied principal residence, up to 5 units |
Senior or Disabled Owner Relief | 50% off property tax | 65+ or disabled, own 50%+, 2024 household AGI under $163,500 |
Assessment Cap Credit | 10% cap on taxable increase | Homestead Deduction on file |
Senior Assessment Cap Credit | 2% cap | Homestead plus senior/disabled relief |
Long-Term Homeowners Credit | Schedule L limits | 7+ years in the home; file by December 31 |
Senior Tax Deferral | Defer full bill | 65+, household AGI under $50,000 |
Schedule H | Up to $1,425 income tax credit | 2025 AGI $66,000 or less (under 70), $90,000 or less (70+) |
Disabled Veterans' Homestead | $445,000 off assessed value | Qualifying VA rating; 2024 household AGI under $163,500 |
Disabled veterans: OTR notes that properties getting the Disabled Veterans' Homestead Deduction cannot also get the regular Homestead Deduction, senior or disabled relief, or the Assessment Cap Credit. Co-ops are not eligible for it. That application goes through the Mayor's Office of Veterans Affairs, (202) 724-5454.
How to Apply Online
You do not need a MyTax.DC.gov login for these property applications.
Go to MyTax.DC.gov. In the Real Property section, click View More Options.
Under Real Property Quick Links, choose Submit an Application for Homestead Deduction (Including Senior Citizen/Disabled Tax Relief): ASD-100.
Find your property by square, suffix and lot (SSL) or by address.
Complete the steps and submit. You will get a confirmation number and an email with an image of your application. Save both.
For the deferral, search your property, open Applications and Actions, and choose Request the Tax Deferral For Low Income Housing: ASD-110 under Tax Relief Applications.
What to Gather Before You Start
OTR's page does not publish a single document checklist for ASD-100, so have the information it checks on hand:
Your property's address or SSL.
Proof that the home is your domicile. For a related program, OTR says your driver's license, tax filing address and voter registration should all match the property; that is a sensible standard to meet here too.
Your 2024 federal returns for everyone in the household if you are applying for senior or disabled relief, so you can confirm the combined AGI is under $163,500.
Disability documentation if you are applying on that basis.
For deferral, your household AGI and, for the 0% option, interest and dividend income.
If You Are Denied
Homestead or senior/disabled relief denied: you can appeal online within 45 days. On MyTax.DC.gov, search your property, open Applications and Actions, and choose Submit a Benefit Appeal Application under Appeal Applications. You will get a confirmation number.
Filed after March 31: the deduction is not lost; you get half the benefit that year and the full benefit after.
Income just over a limit: check who you counted. Tenants paying fair market rent under a written lease are excluded from household income for the senior relief.
Unsure about your status or bill: call OTR's Customer Service Center at (202) 727-4TAX (727-4829). The office is at 1101 4th Street, SW, Suite 270 West.
Keep Your Benefits: The 30-Day Rule
If you stop qualifying, for example by moving out, renting the home or going over the income limit, OTR requires you to file a cancellation online (form ASD-105 for homestead and senior relief) within 30 days. If you do not and OTR later finds the property ineligible, it will assess back taxes with interest and penalties. OTR also runs random eligibility audits and may ask some owners to file a Statement of Income.
More Help
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Sources
This guide gives general information, not tax or legal advice. Figures are for DC tax year 2026 as posted by OTR; confirm current amounts before you file.
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