Effective October 1, 2021
New E-Mandate for filing Homestead Benefit Applications (ASD-100) Here and Cancellations (ASD-105) Here. Learn more MyTax.DC.gov) No logon is required. A paper form can be requested by calling Customer Service (202) 727-4TAX (4829).
ASD-100 Homestead Deduction, Senior Citizen and Disabled Property Tax Relief Application
Electronic Filing Method: New for Tax Year 2020
The Office of Tax and Revenue (OTR) Homestead Unit has implemented the electronic online filing of the ASD-100 Homestead Deduction, Disabled Senior Citizen, and Disabled Property Tax Relief Application. OTR encourages all filers to submit their application request electronically.
Please click here to begin the application process.
Once a completed application has been submitted, an email confirmation will be sent to address provided. You will have the option of printing the completed application prior to final submission for your records, which is highly recommended.
For more information please refer to the FAQs.
Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief:
This benefit reduces your real property's assessed value by $84,000 (savings of $714.00) prior to computing the yearly tax liability.
The Homestead benefit 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); and
The property must be the principal residence (domicile) of the owner/applicant.
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).
Senior Citizen or Disabled Property Owner Tax Relief
When a property owner turns 65 years of age or older, or when he or she is disabled, he or she may file an application immediately for disabled or senior citizen property tax relief. This benefit reduces a qualified property owner's property tax by 50 percent. If the property owner lives in a cooperative housing association, the cooperative will supply and collect the applications. The following guidelines apply:
The disabled or senior citizen must own 50 percent or more of the property or cooperative unit;
The Tax Year 2021 total federal adjusted gross income of everyone living in the property or cooperative unit, excluding tenants, must be less than $149,400 for 2023; and
The same requirements for application, occupancy, ownership, principal residence (domicile), number of dwelling units, cooperative housing associations and revocable trusts apply as in the homestead deduction.
Did you receive a reconfirmation notice and questionnaire from Tax Management Associates (TMA)? Click here to learn more.
Disabled Veterans Homestead Deduction
Effective October 1, 2022, residential real property owned by a veteran who has been classified by the United States Department of Veterans Affairs as having a total and permanent disability as a result of a service-incurred or service-aggravated condition or is paid at the 100% disability rating level as a result of unemployability, is eligible for reduction in assessed value of $445,000, provided that:
- The property must be occupied by the disabled veteran and contain no more than five dwelling units (including the unit occupied by the owner);
- The property must be the principal residence of the disabled veteran;
- The disabled veteran must have at least 50% ownership of the property as shown by deed;
- The disabled veteran must be domiciled in the District; and
- Total household income cannot exceed the limit applicable to Senior/Disabled Tax Relief, currently $149,400 TY 2023.
If a properly completed and approved application is filed from October 1 to March 31, the property will receive the Veterans Homestead Deduction for the entire tax year (and for subsequent tax years, provided that the property continues to qualify).
If a properly completed and approved application is filed from April 1 to September 30, the property will receive one-half of the deduction reflected on the second-half tax bill (and for subsequent tax years, provided that the property continues to qualify).
Properties receiving the Disabled Veterans’ Homestead Deduction are not eligible for the Homestead, Senior Citizen/Disabled Tax Relief or tax cap credit.
Cooperative properties are not eligible for this deduction.
Applications must be submitted using the online form:https://communityaffairs.dc.gov/page/disabled-veterans-homestead-exemption-application. For additional questions you may contact the Mayor’s Office of Veterans Affairs at [email protected] or (202) 724-5454.
Paper Filing Method:
The Homestead, Senior Citizen and Disabled Property Tax Relief Application can also be filed using the paper form by requesting a waiver from the electronic filing requirement. If waiver is granted, the application can be obtained through Customer Service by calling (202) 727-4TAX (4829).
- Homestead and Senior Citizen Tax Benefit Appeal Application
- Homestead Reconfirmation Audits
- Statement of Income
For assistance, please contact OTR’s Homestead Unit at MyTax.DC.gov.
Disabled Veterans Homestead Deduction Program
For the Veterans Homestead Deduction Program paper application, please contact the Mayor’s Office of Veterans Affairs at [email protected] or (202) 724-5454.
Office visits are available Monday, Wednesday and Thursday 9 am-5 pm at:
The Mayor’s Office of Veterans Affairs
441 4th Street, NW, Suite #707 N
Washington, DC 20001
Tax Deferral For Low-Income Senior Property Owners And Low-Income Property Owners
Effective October 1, 2014, low-income seniors may defer real property taxes, past due and prospective, at either 6% interest or no interest, depending upon age, income and length of residency. OTR has devised a form with which the senior must apply.