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 for 2022 cannot exceed the limit applicable to Senior/Disabled Tax Relief, currently $154,750 for TY 2024.
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 Senior Citizen/Disabled Tax Relief or tax cap credit.
Cooperative properties are not eligible for this deduction.
For application submission, please contact the Mayor’s Office of Veterans Affairs at [email protected] or (202) 724-5454.