District of Columbia Homestead Exemption: $89,850 Eligibility & How to Apply

Homestead Deduction

Who qualifies

Income: No income limit for the basic Homestead Deduction.
Ownership: Must own and occupy; property must be owned entirely by individuals (or a qualifying revocable/special-needs trust). Only one lot may receive the deduction.
Residency: Owner must be domiciled in the District and the property must be the owner's principal residence.

How much it saves

Worked example — a $300,000 home at District of Columbia's median effective rate (~0.58%):

~$518/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: Filed electronically via MyTax.DC.gov. If filed and approved between October 1 and March 31, benefits apply for the entire tax year; if between April 1 and September 30, benefits apply to the second half of the tax year only.
Renewal: automatic — No annual reapplication; the owner must notify OTR within 30 days if the property ceases to qualify (e.g., loss of ownership or District domicile).
Official application form

Combining with other exemptions

A property receiving the Disabled Veterans Homestead Deduction is not eligible for the standard Homestead Deduction or the Senior/Disabled Tax Relief.

Verified Jul 2026 · D.C. Official Code Sec. 47-850

Official sources:

Amount cross-checked against a second official artifact: ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/Tax%20Facts%202025%20Report.pdf.

By Sharon Ben-MosheHow we verify & estimate

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.

Frequently asked questions

Who qualifies for the homestead exemption in District of Columbia?

Under D.C. Official Code Sec. 47-850, Homestead Deduction is available to owner-occupants of a primary residence. Must own and occupy; property must be owned entirely by individuals (or a qualifying revocable/special-needs trust). Only one lot may receive the deduction. Owner must be domiciled in the District and the property must be the owner's principal residence.

How much does the homestead exemption save in District of Columbia?

It provides a $89,850 reduction. As an estimate, on a $300,000 home taxed at District of Columbia's median effective rate (0.58%), that is roughly $518 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the homestead exemption?

Yes — an application is required, and the deadline is: Filed electronically via MyTax.DC.gov. If filed and approved between October 1 and March 31, benefits apply for the entire tax year; if between April 1 and September 30, benefits apply to the second half of the tax year only.. The official form is linked in the sources below.

Does the homestead exemption renew automatically?

Once granted, it generally renews automatically. No annual reapplication; the owner must notify OTR within 30 days if the property ceases to qualify (e.g., loss of ownership or District domicile).

Can the homestead exemption be combined with other exemptions?

A property receiving the Disabled Veterans Homestead Deduction is not eligible for the standard Homestead Deduction or the Senior/Disabled Tax Relief.

Homestead Deduction

Who qualifies

Income: No income limit for the basic Homestead Deduction.
Ownership: Must own and occupy; property must be owned entirely by individuals (or a qualifying revocable/special-needs trust). Only one lot may receive the deduction.
Residency: Owner must be domiciled in the District and the property must be the owner's principal residence.

How much it saves

Worked example — a $300,000 home at District of Columbia's median effective rate (~0.58%):

~$518/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: Filed electronically via MyTax.DC.gov. If filed and approved between October 1 and March 31, benefits apply for the entire tax year; if between April 1 and September 30, benefits apply to the second half of the tax year only.
Renewal: automatic — No annual reapplication; the owner must notify OTR within 30 days if the property ceases to qualify (e.g., loss of ownership or District domicile).
Official application form

Combining with other exemptions

A property receiving the Disabled Veterans Homestead Deduction is not eligible for the standard Homestead Deduction or the Senior/Disabled Tax Relief.

Frequently asked questions

Who qualifies for the homestead exemption in District of Columbia?

How much does the homestead exemption save in District of Columbia?

Do I have to apply for the homestead exemption?

Does the homestead exemption renew automatically?

Once granted, it generally renews automatically. No annual reapplication; the owner must notify OTR within 30 days if the property ceases to qualify (e.g., loss of ownership or District domicile).

Can the homestead exemption be combined with other exemptions?

A property receiving the Disabled Veterans Homestead Deduction is not eligible for the standard Homestead Deduction or the Senior/Disabled Tax Relief.