Property tax relief for seniors in Washington, DC

In short: If you are 65 or older and own your DC home, you can cut your property tax by 50% when your household's federal adjusted gross income is under $163,500. You also get the Homestead Deduction and a cap on yearly increases. Renters and homeowners with lower incomes can also claim the Schedule H credit of up to $1,425. Apply through MyTax.DC.gov or call the Office of Tax and Revenue (OTR) at (202) 727-4829.

All of these programs are run by the DC Office of Tax and Revenue (OTR).

The programs at a glance

Program Who it is for What it does
Homestead Deduction Owners who live in the home as their main residence Takes $91,950 off your home's assessed value for tax year 2026
Senior Citizen or Disabled Property Owner Tax Relief Owners 65 or older, or disabled, with household federal AGI under $163,500 Cuts your property tax by 50%
Senior Assessment Cap Credit Owners who have both breaks above Taxable value generally cannot rise more than 2% a year
Low-Income Senior Property Tax Deferral Owners 65 or older with household income under $50,000 Lets you put off paying your property tax
Schedule H credit Homeowners and renters with lower incomes Lowers your DC income tax by up to $1,425

Homestead Deduction

  • You must own the home and live in it as your main residence (your domicile). The building can have no more than five units. In a co-op, apply through your co-op's management.
  • It lowers your home's taxable value by $91,950 for tax year 2026.
  • Timing: if you apply between October 1 and March 31, you get the benefit for the full tax year. If you apply between April 1 and September 30, you get half, on the second-half bill.
  • You need the Homestead Deduction to get the senior relief and the cap. Both are on the same form.

Senior Citizen or Disabled Property Owner Tax Relief

Who qualifies

  • You are 65 or older, or you are disabled. You can apply as soon as you turn 65.
  • You own at least half of the home (or co-op unit) on the deed, and you meet the Homestead rules above.
  • Your household's total federal adjusted gross income (AGI) is less than $163,500. For tax year 2026, OTR looks at 2024 AGI. Household income counts everyone living in the home, except tenants who pay fair market rent under a written lease.

What it does

It cuts your property tax by 50%. With the Homestead Deduction, it also brings the Senior Assessment Cap Credit. This keeps the taxable value of your home from rising more than 2% a year. It shows up as a credit on your bill automatically.

How to apply

Use form ASD-100 online at MyTax.DC.gov. You do not need a login. Some people must also file a Statement of Income, found on OTR's Real Property Tax Forms page.

Low-Income Senior Property Tax Deferral

This lets you put off paying your property tax. The tax is not forgiven.

Who qualifies

  • Household AGI under $50,000, counting everyone in the home except tenants with valid leases.
  • You have owned the home for at least 1 year and lived in it for the 12 months before you apply, and it is your main residence.

Two options

  • Standard option (6% interest a year): you are 65 or older, live in DC, and own at least half of a house or condo.
  • Interest-free option: you meet the standard option rules, are 75 or older, have lived in and owned your DC home for the last 25 years, and have interest and dividend income under $12,500.

The total you defer, plus interest, cannot be more than 25% of your home's assessed value for the year. If you stop qualifying, the whole deferred balance is due right away.

How to apply

Use form ASD-110 online at MyTax.DC.gov. File by March 31 to start with the first-half tax, or by September 15 to start with the second-half tax. You can also ask to defer earlier unpaid taxes on the same form.

Schedule H: homeowner and renter credit

Schedule H is a DC income tax credit for people who pay property tax or rent.

  • Income limit (2025 federal AGI): $90,000 or less if you are 70 or older, or $66,000 or less if you are younger.
  • Most you can get: $1,425.
  • Renters can claim it too.
  • How to file: attach Schedule H to your DC income tax return (Form D-40), or file Schedule H by itself on MyTax.DC.gov.

After you apply

  • If you are denied, you can appeal online within 45 days using "Submit a Benefit Appeal Application" on MyTax.DC.gov.
  • Tell OTR within 30 days if you stop qualifying, for example if you move out or your household income goes over the limit. Use form ASD-105 online. If you do not, OTR may bill you for back taxes plus interest and penalties.
  • Audits: OTR checks some deferral accounts at random and may ask you to confirm you still qualify.

Things people miss

  • Apply for the Homestead Deduction and senior relief together on form ASD-100. You need both for the cap.
  • Apply by March 31 to get the full year.
  • Renters can get Schedule H. You do not have to own a home.
  • Low income but house rich? The deferral can keep a tax bill you cannot pay from forcing you to sell. Remember the tax is only put off, not forgiven.

Free help

  • OTR Customer Service Center: (202) 727-4829 (727-4TAX), Monday to Friday, 8:15 am to 5:30 pm.
  • Department of Aging and Community Living (DACL): help for older residents finding benefits, (202) 724-5626.

See all benefits in Washington, DC for health care, food and energy help.

Phone numbers: Free help lines for District of Columbia agencies

Check what you may qualify for

Sources

Page last reviewed: 2026-10-18