The District of Columbia offers the ASD-100 Homestead Deduction, Senior Citizen and Disabled Property Tax Relief program, and the Schedule H Homeowner and Renter Tax Credit program.
The Homestead Deduction reduces your real property's assessed value by $75,700 (savings of $643.45) prior to computing the yearly tax liability.
The Senior Citizen or Disabled Property Owner benefit reduces a qualified property owner's property tax by 50 percent.
The Individual Income Tax Credit (Schedule H) reduces the DC individual income tax liability of eligible homeowners and renters by up to $750.
District of Columbia
Program Overview
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Homestead Deduction
Eligibility
The Homestead Deduction is limited to residential property. To qualify:
- An application must be on file with the Office of Tax and Revenue
- The property must be occupied by the owner/applicant and contain no more than five dwelling units (including the unit occupied by the owner)
- The property must be the principal residence (domicile) of the owner/applicant
Application Deadline
If a properly completed and approved application is filed from October 1 to March 31, the property will receive the Homestead benefit for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive one-half of the benefit reflected on the second-half tax bill (and full deductions for all tax years in the future).
Required Documentation
- Homestead, Senior Citizen and Disabled Property Tax Relief Application
- District driver’s license/identification
Senior Citizen or Disabled Property Owner Benefit
Eligibility
To qualify for Senior Citizen Tax Relief you must meet the following requirements:
- Have at least 50% ownership of the property
- Must reside in the property
- Must be 65 or older
- To qualify for tax year 2021, the total household federal adjusted gross income from 2019 must have been less than $134,550. This includes all persons residing in the household excluding tenants paying fair market rent under a written lease
To qualify for Disabled Tax Relief, you must meet the following requirements:
- Have at least 50% ownership of the property
- Must reside in the property
- Must be certified in the Social Security Administration (SSA) as a permanently and totally disabled or be receiving District or Federal disability payments
- To qualify for tax year 2021, the total household federal adjusted gross income from 2019 must have been less than $134,550. This includes all persons residing in the household excluding tenants paying fair market rent under a written lease
Application Deadline
Senior Citizen or Disabled Property Owners may file an application immediately if they are age 65 or older or disabled. If the property owner lives in a cooperative housing association, the cooperative will supply and collect the applications.
Required Documentation
- Homestead, Senior Citizen and Disabled Property Tax Relief Application
- District driver’s license/identification
- If disabled, SSA certification of permanent and total disability disability payments OR Evidence of the person's SSI, SSD, Federal, DC or railroad retirement
Individual Income Tax Credit (Schedule H)
Eligibility
To qualify for the Individual Income Tax Credit (Schedule H), you:
- Must have total household income of $20,000 or less
Application Deadline
The Schedule H is due April 15, 2021.
Required Documentation
Individual Income Tax Credit
- Schedule H (Property Tax Credit Form) and Form D-40 (Individual Income Tax Return)
- If homeowner, DC real property tax bill and amount paid by you in 2020
- If renter, lease or other documentation of the amount of rent paid for the year
Where to Get Help Near You
Find a partner organization who can help you apply for property tax relief.
Congress Heights Training and Community Development Corporation
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Active