District of Columbia Property Tax Law Changes 2026: What Homeowners Need to Know

Updated March 2026

Key Takeaway

DC has a 10% annual assessment cap on homesteads and offers one of the most generous senior programs: a 50% tax reduction for seniors 65+ with no income limit, plus a Senior Citizen Tax Relief program. With median home values at $635,900, every exemption counts.

District of Columbia Property Tax Snapshot: 2026

Median home value: $635,900
Average annual tax: $3,561
Effective tax rate: 0.56%
Assessment ratio: 100% of market value
Reassessment cycle: annual

10% Homestead Cap

DC caps annual homestead assessment increases at 10%. The cap resets at sale. Given DC's high property values and rapid appreciation in some neighborhoods, the cap provides significant protection for long-term residents. Verify the cap is applied correctly on your assessment notice.

Senior Citizen Tax Reduction: 50%

DC provides a 50% property tax reduction for qualifying seniors:

Age 65+
No income limit for the basic 50% reduction
Must own and occupy as primary residence
This is one of the most generous senior benefits in any jurisdiction

At DC's median tax bill of $3,561, this saves approximately $1,780/year.

Homestead Deduction

DC provides a $82,150 homestead deduction (adjusted periodically) for owner-occupied properties. This reduces your assessed value before the tax rate is applied. You must apply for the homestead deduction -- it is not automatic.

April 1 Appeal Deadline

File petitions with the Board of Real Property Assessments and Appeals by April 1. DC reassesses all properties annually. Assessment notices are mailed in early March, giving you approximately 4 weeks to review and file. A second-level appeal to the Office of Administrative Hearings is available if the first appeal is denied.

Check Your 2026 District of Columbia Assessment

See if you're over-assessed based on current comparable sales.

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District of Columbia Appeal Process

Filing deadline: April 1
File with: Board of Real Property Assessments and Appeals
Evidence needed: Comparable sales, property condition photos, record corrections

2026 Action Checklist

Review your assessment notice when it arrives
Verify all exemptions are applied (homestead, senior, veteran)
Compare your assessed value to recent comparable sales
File your appeal by April 1 if over-assessed
Check your property record for errors (square footage, features, classification)

Get Your 2026 District of Columbia Evidence Packet

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