Disabled Veterans Homestead Deduction
Who qualifies
- Income limit
- $159,750Total household income cannot exceed the limit applicable to Senior/Disabled Tax Relief. That limit is $159,750 (2023 federal AGI) for tax year 2025 per OTR; the District Office of Veterans Affairs has cited $163,500 for tax year 2026. Requires at least 50% ownership of the property as shown by deed.
- VA disability
- At least 100% service-connected disability
- Ownership
- At least 50% ownership shown by deed; property may have no more than five dwelling units including the owner's unit.
- Residency
- Veteran must be domiciled in the District and the property must be the veteran's principal residence.
How much it saves
Worked example — a $300,000 home at District of Columbia's median effective rate (~0.58%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: Application filed with the District of Columbia Office of Veterans Affairs (OVA); OVA certifies eligibility to the Office of Tax and Revenue.
- Renewal: other — Must file a cancellation (Form ASD-105) if the property ceases to qualify (e.g., relocation).
Combining with other exemptions
A property receiving this deduction may not also receive the Senior/Disabled Tax Relief (Sec. 47-863) or the owner-occupant residential tax credit / standard Homestead Deduction (Sec. 47-864).
Amount cross-checked against a second official artifact: communityaffairs.dc.gov/page/disabled-veterans-homestead-deduction.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.