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Property tax relief for seniors

Written by Federal Title on . Posted in Article, Home Buying, Selling.

Did you know that the District of Columbia provides a substantial discount on real estate property taxes for seniors?

If eligible, a senior can save 50% on their property tax bill. The income threshold has been updated several times since this benefit was introduced — most recently to $163,500 for Tax Year 2026 (based on Tax Year 2024 household income) — so seniors who may not have qualified under older limits should take another look.

To be eligible:

  • At least one owner of the property must be 65 or older;
  • The property must be the owner’s principal place of residence;
  • The senior must have at least 50% ownership of the property; and
  • The total household federal adjusted gross income of all residents (excluding tenants paying fair market rent under a written lease) must be less than $163,500 (for Tax Year 2026, based on Tax Year 2024 income).

Bonus benefit: Assessment cap credit

Since Tax Year 2023, qualifying seniors also receive an assessment cap credit that limits annual taxable assessment increases to 2% (down from the standard 5% cap). This credit is applied automatically — no separate application required — for seniors already receiving the tax relief.

How to apply

Applications are submitted electronically through MyTax.DC.gov (no login required). Use form ASD-100 (Homestead Deduction, Senior Citizen and Disabled Property Tax Relief Application):

  1. Go to MyTax.DC.gov
  2. Under “Real Property,” click “View More Options”
  3. Under “Real Property Quick Links,” click “Submit an Application for Homestead Deduction (Including Senior/Disabled Tax Relief): ASD-100”
  4. Search for the property by address or Square Suffix and Lot (SSL) number
  5. Complete and submit the step-by-step application — you’ll receive a confirmation number and email copy

If you cannot apply online, call OTR Customer Service at (202) 727-4829 to request a paper form waiver.

Important: cancellation requirement

If a senior no longer occupies the property, or if any eligibility requirement is no longer met, a cancellation form (ASD-105) must be submitted to the DC Office of Tax and Revenue within 30 days of the change. This can also be done at MyTax.DC.gov. Failure to cancel promptly can result in back taxes, penalties, and interest — and OTR conducts random eligibility audits.

For more information, visit the DC Office of Tax and Revenue real property tax relief page or call (202) 727-4TAX (727-4829).


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