Senior Citizen Property Tax Relief
Who qualifies
- Age
- 65 or older
- Income limit
- $159,750For tax year 2025, total household federal adjusted gross income (for 2023) must be less than $159,750 (adjusted annually), including all persons residing in the household except tenants paying fair-market rent under a written lease. Only one owner need be age 65 or older, and that owner must own at least 50% of the property.
- Ownership
- The qualifying senior must own at least 50% of the property and occupy it.
- 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%):
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 (same timing as the Homestead Deduction: full-year benefit if approved Oct 1-Mar 31; second half only if approved Apr 1-Sep 30).
- Renewal: automatic — Periodic reconfirmation may be required; the owner must notify OTR within 30 days if the property ceases to qualify.
- Official application form
Combining with other exemptions
Requires the Homestead Deduction. There is no additional benefit for being both senior and disabled. A property receiving the Disabled Veterans Homestead Deduction cannot also receive this relief.
- otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/Homestead%20Senior%20and%20Disabled%20Tax%20Relief%20Flyer_0.pdf
- ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/Tax%20Facts%202025%20Report.pdf
- otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/ASD%20100%20Instructions.pdf
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.