Property tax + homestead exemption in District of Columbia
District of Columbia at a glance
District of Columbia is home to about 97,388 foreign-born residents (14.3% of the state’s 681,294 people) and 81,152 residents of Hispanic or Latino origin (11.9%), per the U.S. Census Bureau’s American Community Survey (2024 5-year estimates). The procedures below apply to everyone in District of Columbia regardless of immigration status unless noted.
Effective rate in District of Columbia
0.57% of property value annually.
This means: a $300,000 home pays approximately $1,709/year in property taxes (state-level only — counties and municipalities add).
Homestead Exemption in District of Columbia
| Homestead exemption in District of Columbia — verified rules | |
|---|---|
| Available to all owners? | YES — general benefit |
| The benefit | Homestead Deduction: $91,950 off assessed value for tax year 2026 (indexed annually), saving about $780/year |
| How to apply | File form ASD-100 online at MyTax.DC.gov; Oct 1-Mar 31 filings get the full-year benefit |
| If you only have an ITIN | SSN required — ASD-100 has an SSN field |
| Verify | otr.cfo.dc.gov |
Verified 2026-06-10 against the state revenue department and official forms. Rules changed in several states in 2024-2026 — confirm before filing.
How to apply
- Buy the home: closing completed with title + ITIN or SSN
- Notify county assessor: change of ownership triggers new valuation
- Apply for Homestead: county form, generally must file before March (varies)
- Verify eligibility: primary residence, not second home
- Receive discount: applied on your next tax bill
Additional exemption categories (most states)
- Senior: 65+ with income limits
- Disabled: medical documents
- Veteran: any US veteran or disability coverage
- Surviving spouse: widows of veterans/police/firefighters
Tax payment
If you have a mortgage
Lender usually collects property tax + insurance in your monthly payment through escrow account. Each month:
- Mortgage principal: $XXX
- Property tax escrow: $XX
- Insurance escrow: $XX
- Total monthly: $XXXX
Lender pays tax + insurance directly from escrow.
If you DON’T have a mortgage
You pay directly to county:
- By mail
- Online (county site)
- In person at County Treasurer office
Deadlines
Not paying = costs:
- 1-30 days late: 1-5% surcharge
- 30+ days: penalty + interest
- 1+ year: possible foreclosure for tax delinquency (loss of property)
For ITIN immigrants
- Buying property with ITIN: YES allowed, several lenders
- Register for property tax: use ITIN
- Apply for homestead: same form as any owner
- Pay taxes: in your name, account in your name
- Benefits: same legal protection as any owner
Related information
Last verified: 2026-06-15.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.
Related procedural information
- State income tax obligations — homeowner deductions interact with state income tax
- ITIN — file federal taxes without SSN — ITIN holders can claim mortgage interest deduction
- ITIN mortgages — home loans without SSN — qualifying for a mortgage under ITIN
- Form an LLC for real-estate ownership — many landlords hold properties in an LLC
- Find an immigration attorney — for residency-status issues affecting homestead eligibility