1. (a) Except as provided in subsection (a-2) of this section, for purpose of levying the real property tax during a tax year, the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
2. (a-1) [Repealed].

3. (a-2)

   1. (1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of real property that qualifies for the homestead deduction and is owned by a veteran or eligible spouse the amount of $445,000; provided, that the:

      1. (A) Veteran has been classified (or, in the case of an eligible spouse, had been classified at the time of the veteran's death) by the United States Department of Veterans Affairs as having a total and permanent disability as a result of a service-incurred condition or service-aggravated condition or is paid (or, in the case of an eligible spouse, had been paid at the time of the veteran's death) at the 100% disability rating level as a result of unemployability; and
      2. (B) Veteran's or eligible spouse's household is an eligible household as defined in § 47-863(a)(1A)(A); except, that § 47-863(a)(1A)(A)(iii)(I)(aa) and (II) shall not apply.
   2. (2) The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.

   3. (3)

      1. (A) To qualify for and receive the deduction provided pursuant to this subsection, the veteran or eligible spouse, or the veteran's or eligible spouse's legal guardian, attorney-in-fact, or other legal representative, shall complete and file with the District of Columbia Office of Veterans Affairs an application, in a form prescribed by the Mayor, that includes a statement that the veteran or eligible spouse meets the requirements set forth in paragraph (1) of this subsection, and complies with other requirements as set forth in this section.
      2. (B) The District of Columbia Office of Veterans Affairs shall timely and routinely certify to the Office of Tax and Revenue that the veteran meets the disability requirements for the deduction provided pursuant to this subsection. Upon the filing of an application by an eligible spouse pursuant to subparagraph (A) of this paragraph, the District of Columbia Office of Veterans Affairs shall certify to the Office of Tax and Revenue that the deceased veteran met the disability requirements for the deduction provided pursuant to this subsection at the time of the veteran's death.
   4. (4) For the purposes of this subsection, the term "eligible spouse" means the surviving spouse or domestic partner of a deceased veteran whose real property was validly receiving the deduction provided under this subsection at the time of the veteran's death or whose real property would have been eligible for such deduction at the time of the veteran's death had the veteran applied for such deduction.
4. (b) To qualify the homestead and receive the deduction, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The Mayor shall include in the application prescribed pursuant to this subsection the voter registration packet developed by the District of Columbia Board of Elections pursuant to § 1-1001.05(a)(20). The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to supply information after the homestead has been granted to determine whether the real property remains a homestead and entitled to the deduction.
5. (c) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the real property shall receive the deduction for the entire tax year. Notwithstanding subsection (a) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the real property shall receive 1/2 of the deduction for the second installment only.
6. (d) An individual may only claim one lot as a homestead. If a homestead comprises more than one lot, the deduction may only be applied against the estimated market value of one lot and the other lots shall not receive the deduction. Only one person in a household shall be entitled to claim a homestead in the District.
7. (e) The real property tax bill shall indicate whether the real property is receiving the deduction.
8. (f) [Repealed].
9. (g) [Repealed].

10. (h)

    1. (1) Except for subsection (a) of this section, for the purposes of this section and §§ 47-850.02, 47-850.03, and 47-850.04, the deduction provided pursuant to subsection [(a-2)] of this section shall be deemed a homestead deduction.
    2. (2) Notwithstanding §§ 47-863 and 47-864, a real property receiving the deduction provided pursuant to subsection [(a-2)] of this section shall not receive the credit under § 47-864 or the deduction under § 47-863.
11. (i) For purposes of this section, an individual who occupies real property pursuant to a land lease with a community land trust as defined by § 47-803(1) shall be deemed the owner thereof and entitled to apply for a homestead deduction for such real property.

Editor's Notes

Section 3 of Law 15-135 provided that § 2(a), (b), and (c)(3) of the act shall apply as of October 1, 2003.

Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.

Definitions applicable: The definitions in § 47-803 apply to this section.

Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-813.

Applicability of D.C. Law 16-98: Section 3(a) of D.C. Law 16-98 provided: “(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006.”

Section 1083 of D.C. Law 16-33 provided that § 1082(a)(1), (b), (d)(1), and (d)(2)(B) shall apply for taxable years beginning after September 30, 2005.

Short Title

Short title: Section 7241 of D.C. Law 18-111 provided that subtitle V of title VII of the act may be cited as the “Revenue Enhancement Act of 2009”.

Short title of subtitle O of title I of Law 16-33: Section 1081 of D.C. Law 16-33 provided that subtitle O of title I of the act may be cited as the Real Property Tax Relief Act of 2005.

History

Feb. 28, 1978, D.C. Law 2-45, § 3, 24 DCR 3614

Mar. 3, 1979, D.C. Law 2-130, § 7(b), 25 DCR 2517

Nov. 20, 1979, D.C. Law 3-37, § 6, 26 DCR 1564

Apr. 23, 1980, D.C. Law 3-60, § 2, 27 DCR 987

Mar. 10, 1982, D.C. Law 4-73, § 2, 28 DCR 5276

July 24, 1982, D.C. Law 4-129, §§ 2, 4, 29 DCR 2405

Sept. 23, 1986, D.C. Law 6-153, § 4, 33 DCR 4787

Sept. 29, 1988, D.C. Law 7-161, § 3, 35 DCR 5730

Sept. 20, 1990, D.C. Law 8-160, § 3, 37 DCR 4653

Sept. 27, 1990, D.C. Law 8-172, § 3, 37 DCR 4844

Dec. 10, 1991, D.C. Law 9-53, § 2, 38 DCR 6587

Mar. 7, 1992, D.C. Law 9-56, § 4, 38 DCR 7281

Oct. 7, 1992, D.C. Law 9-177, §§ 5, 7, 39 DCR 5868

Sept. 30, 1993, D.C. Law 10-25, § 106, 40 DCR 5489

June 14, 1994, D.C. Law 10-127, § 3(a), 41 DCR 2050

May 16, 1995, D.C. Law 10-255, § 46, 41 DCR 5193

Sept. 26, 1995, D.C. Law 11-52, § 106, 42 DCR 3684

Apr. 18, 1996, D.C. Law 11-110, § 68, 43 DCR 530

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Oct. 23, 1997, D.C. Law 12-38, § 2, 44 DCR 4852

June 25, 2002, D.C. Law 14-147, § 2(d), 49 DCR 4219

Mar. 13, 2004, D.C. Law 15-105, § 80(b), 51 DCR 881

Apr. 22, 2004, D.C. Law 15-135,§ 2(a), 51 DCR 1843

Dec. 7, 2004, D.C. Law 15-205, § 1162(c), 51 DCR 8441

Oct, 20, 2005, D.C. Law 16-33, § 1082(a), 52 DCR 7503

May 12, 2006, D.C. Law 16-98, § 2(b), 53 DCR 1869

Sept. 18, 2007, D.C. Law 17-20, § 1032(b), 54 DCR 7052

Mar. 3, 2010, D.C. Law 18-111, § 7241(a), 57 DCR 181

Apr. 11, 2019, D.C. Law 22-283, § 2

June 24, 2020, D.C. Law 23-112, § 6(a)

Nov. 13, 2021, D.C. Law 24-45, § 7172

Sept. 21, 2022, D.C. Law 24-167, § 7072

Dec. 13, 2022, D.C. Law 24-194, § 3(b)

Dec. 6, 2025, D.C. Law 26-55

Feb. 3, 2026, D.C. Law 26-83, § 2

References in Text

Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.

Effective Dates

Section 6(b) of D.C. Law 6-153 provided that §§ 4 and 5 of this act shall take effect January 1, 1987.

The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.

Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that “this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006.”

Emergency Legislation

For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 7111(a) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).

For temporary (90 day) amendment of section, see § 1032(b) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 day) amendment of section, see §§ 1082(a), 1083 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deduction Clarification Emergency Act of 2004 (D.C. Act 15-374, February 24, 2004, 51 DCR 2618).

For temporary (90 day) amendment of section, see § 2(d) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).

For temporary (90 day) amendment of section, see §§ 2(d), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).

For temporary (90 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-21, March 16, 2001, 48 DCR 2703).

For temporary (90 days) amendment of this section, see § 7072 of Fiscal Year 2023 Budget Support Emergency Act of 2022 (D.C. Act 24-470, July 13, 2022, 69 DCR 008707).

For temporary (90 days) amendment of this section, see § 2152(a)(3) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 8009 of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 2152(a)(3) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

For temporary (90 days) amendment of this section, see § 8009 of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

Temporary Legislation

For temporary (225 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deductions Temporary Act of 2004 (D.C. Law 15-159, May 18, 2004, law notification 51 DCR 5699).

For temporary (225 day) amendment of section, see § 2(d) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).

For temporary (225 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-4, June 13, 2001, law notification 48 DCR 5912).

Effect of Amendments

D.C. Law 18-111 rewrote subsec. (a), which had read as follows: “(a)(1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $64,000, increased annually, beginning October 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back. (2) This subsection shall apply as of October 1, 2003.”

D.C. Law 17-20, in subsec. (a), substituted “$64,000, increased annually, beginning October 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50),” for “$60,000”.

D.C. Law 16-98, in subsec. (a), substituted “$63,000, increased annually, beginning October 1, 2007, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50),” for “$60,000”.

D.C. Law 16-33, in subsec. (a), substituted “$60,000” for “$38,000”, and substituted “assessed value” for “estimated market value”.

D.C. Law 15-205 rewrote subsec. (a) which had read as follows: “(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $38,000 from the estimated market value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.”

D.C. Law 15-135, in subsec. (a), substituted “$38,000” for “$30,000”.

D.C. Law 15-105, in the section name line, validated a previously made technical correction.

D.C. Law 14-147 rewrote the section.

Prior Codifications

1973 Ed., § 47-659.1.

1981 Ed., § 47-850.

Section References

This section is referenced in § 47-802, § 47-820, § 47-849, § 47-850.02, § 47-850.03, § 47-863, § 47-864, § 47-1806.09, and § 47-3503.

Applicability

Applicability of D.C. Law 22-283: § 3 of D.C. Law 22-283 provided that the change made to this section by § 2 of D.C. Law 22-283 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.