District of Columbia Property Tax Relief for Seniors 2026

Every statewide property tax break District of Columbia offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

DC homeowners who are 65 or older (or disabled) and whose household federal AGI is under $169,050 for TY2027 ($163,500 for TY2026) can have their property tax cut by 50% through Senior Citizen/Disabled Tax Relief. Combined with the Homestead Deduction ($95,100 off assessed value in TY2027), it also caps taxable-assessment growth at 2% a year instead of 10%. Seniors with household AGI under $50,000 can defer their property tax, and lower-income owners and renters can claim the Schedule H income-tax credit of up to $1,425. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

District of Columbia property tax relief programs for seniors

District of Columbia property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior Citizen or Disabled Property Owner Tax Relief	Homestead exemption	65+ (or permanently and totally disabled); must own at least 50% of the property	Total household federal AGI under $169,050 for TY2027 (based on 2025 AGI); $163,500 for TY2026. Indexed yearly (base $125,000, D.C. Code § 47-863).	Filed Oct 1 to Mar 31: full tax-year benefit. Filed Apr 1 to Sep 30: half the benefit, on the second-half bill.	Real Property Tax Reliefs, Credits, and Deductions \| OTR
Homestead Deduction (all owner-occupants)	Homestead exemption	Any age	None	Filed Oct 1 to Mar 31: full year. Filed Apr 1 to Sep 30: half year.	Real Property Tax Reliefs, Credits, and Deductions \| OTR
Assessment Cap Credit (senior 2% cap)	Assessment freeze	65+ (or disabled) with both the Homestead Deduction and Senior/Disabled Tax Relief	Same as Senior/Disabled Tax Relief	None (automatic)	Real Property Tax Reliefs, Credits, and Deductions \| OTR
Tax Deferral for Low-Income Senior Property Owners	Tax deferral	65+; must own at least 50% of the property	Household AGI under $50,000	March 31 for the first-half deferral; September 15 for the second-half deferral	D.C. Code § 47-845.03 Tax deferral for low-income senior property owners
Individual Income Property Tax Credit (Schedule H)	Circuit breaker	All ages; the income limit is higher at 70+	2025 AGI limit: $66,000 (under 70) or $90,000 (70 and older)	With the DC income tax return	Real Property Tax Reliefs, Credits, and Deductions \| OTR

Amounts, how to apply and deadlines

Senior Citizen or Disabled Property Owner Tax Relief

Type: Homestead exemption
Age: 65+ (or permanently and totally disabled); must own at least 50% of the property
Income limit: Total household federal AGI under $169,050 for TY2027 (based on 2025 AGI); $163,500 for TY2026. Indexed yearly (base $125,000, D.C. Code § 47-863).
Amount: 50% reduction in real property tax (the tax rate is applied to half the taxable assessment)
How to apply: Form ASD-100 online at MyTax.DC.gov (no login required); cooperative residents apply through their cooperative management
Deadline: Filed Oct 1 to Mar 31: full tax-year benefit. Filed Apr 1 to Sep 30: half the benefit, on the second-half bill.
Source: Real Property Tax Reliefs, Credits, and Deductions | OTR

Homestead Deduction (all owner-occupants)

Type: Homestead exemption
Age: Any age
Income limit: None
Amount: $95,100 reduction in assessed value for TY2027 (about $808 a year in tax)
How to apply: Form ASD-100 online at MyTax.DC.gov
Deadline: Filed Oct 1 to Mar 31: full year. Filed Apr 1 to Sep 30: half year.
Source: Real Property Tax Reliefs, Credits, and Deductions | OTR

Assessment Cap Credit (senior 2% cap)

Type: Assessment freeze
Age: 65+ (or disabled) with both the Homestead Deduction and Senior/Disabled Tax Relief
Income limit: Same as Senior/Disabled Tax Relief
Amount: Taxable assessed value can rise at most 2% a year (10% for other homestead owners)
How to apply: Applied automatically once the Homestead Deduction and Senior/Disabled Relief are in place
Deadline: None (automatic)
Source: Real Property Tax Reliefs, Credits, and Deductions | OTR

Tax Deferral for Low-Income Senior Property Owners

Type: Tax deferral
Age: 65+; must own at least 50% of the property
Income limit: Household AGI under $50,000
Amount: Any property tax owed can be deferred, up to a total deferred balance (with interest) of 25% of assessed value. Simple interest of 0.5% a month; no interest if the owner is 75+, has under $12,500 in interest and dividend income, and has owned a DC residence for at least 25 years. Repayment is due on transfer or loss of eligibility.
How to apply: Apply to OTR on the prescribed form (D.C. Code § 47-845.03(f)); OTR lists the deadlines and the 25%-of-assessment cap on its Real Property Tax Reliefs page (otr.cfo.dc.gov/node/409842)
Deadline: March 31 for the first-half deferral; September 15 for the second-half deferral
Source: D.C. Code § 47-845.03 Tax deferral for low-income senior property owners

Individual Income Property Tax Credit (Schedule H)

Type: Circuit breaker
Age: All ages; the income limit is higher at 70+
Income limit: 2025 AGI limit: $66,000 (under 70) or $90,000 (70 and older)
Amount: Up to $1,425 (tax year 2025)
How to apply: File Schedule H with Form D-40, or as a standalone filing on MyTax.DC.gov
Deadline: With the DC income tax return
Source: Real Property Tax Reliefs, Credits, and Deductions | OTR

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District of Columbia income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See District of Columbia state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in District of Columbia?

Senior Citizen or Disabled Property Owner Tax Relief: homestead exemption; Homestead Deduction (all owner-occupants): homestead exemption; Assessment Cap Credit (senior 2% cap): assessment freeze; Tax Deferral for Low-Income Senior Property Owners: tax deferral; Individual Income Property Tax Credit (Schedule H): circuit breaker (otr.cfo.dc.gov, code.dccouncil.gov).

At what age do District of Columbia seniors qualify for property tax relief?

Senior Citizen or Disabled Property Owner Tax Relief: 65+ (or permanently and totally disabled); must own at least 50% of the property; Homestead Deduction (all owner-occupants): Any age; Assessment Cap Credit (senior 2% cap): 65+ (or disabled) with both the Homestead Deduction and Senior/Disabled Tax Relief; Tax Deferral for Low-Income Senior Property Owners: 65+; must own at least 50% of the property; Individual Income Property Tax Credit (Schedule H): All ages; the income limit is higher at 70+.

Is there an income limit for District of Columbia senior property tax relief?

Senior Citizen or Disabled Property Owner Tax Relief: Total household federal AGI under $169,050 for TY2027 (based on 2025 AGI); $163,500 for TY2026. Indexed yearly (base $125,000, D.C. Code § 47-863).; Homestead Deduction (all owner-occupants): None; Assessment Cap Credit (senior 2% cap): Same as Senior/Disabled Tax Relief; Tax Deferral for Low-Income Senior Property Owners: Household AGI under $50,000; Individual Income Property Tax Credit (Schedule H): 2025 AGI limit: $66,000 (under 70) or $90,000 (70 and older).

What is the deadline to apply in District of Columbia?

Senior Citizen or Disabled Property Owner Tax Relief: Filed Oct 1 to Mar 31: full tax-year benefit. Filed Apr 1 to Sep 30: half the benefit, on the second-half bill.; Homestead Deduction (all owner-occupants): Filed Oct 1 to Mar 31: full year. Filed Apr 1 to Sep 30: half year.; Assessment Cap Credit (senior 2% cap): None (automatic); Tax Deferral for Low-Income Senior Property Owners: March 31 for the first-half deferral; September 15 for the second-half deferral; Individual Income Property Tax Credit (Schedule H): With the DC income tax return.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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