Owning in the District of Columbia
Data from January 2026
Property tax in the District of Columbia
The typical owner in the District of Columbia pays $4,312 a year, about 0.58% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every place’s figure.
Key numbers in the District of Columbia
- Typical tax
- $4,312
- per year, typical household
- 38% more than the U.S.
- Effective rate
- 0.58%
- tax ÷ value (estimate)
- 38% less than the U.S.
- United States
- 0.94%
- national effective rate
- Cap on your home
- 10% a year
- how much the assessment can rise
The state's rules
the District of Columbia's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as the District of Columbia's official source states them. Tap "What the source says" to read the exact text.
| Rule | What the District of Columbia says | Source |
|---|---|---|
| Cap on your home 10% a year | If your home has the Homestead Deduction, the value the tax is figured on cannot rise more than 10% from one year to the next. The law multiplies the prior year's taxable assessment by 110%. What the source says· D.C. Code § 47-864(b)(1)(B)(i)“Multiply the prior tax year’s taxable assessment by 110%” | Code of the District of Columbia (D.C. Council) Verified November 5, 2026 |
| Homestead exemption | The District takes a fixed amount off your main home's assessed value; the law sets $67,500 since 2012 and raises it every year with the cost of living (the Office of Tax and Revenue publishes the year's figure). If your approved application is filed between Oct. 1 and March 31, the deduction covers the whole year; between April 1 and Sept. 30, you get half. What the source says· D.C. Code § 47-850“the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment … 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.” | Code of the District of Columbia (D.C. Council) Verified November 5, 2026 |
| Protest deadline One for the whole state | If you disagree with the proposed value, you can ask the Office of Tax and Revenue (OTR) for an administrative review on or before April 1 of the year before the tax year billed. You then have 45 days from its decision to appeal to the Real Property Tax Appeals Commission. What the source says· D.C. Code § 47-825.01a(d)(1), (e)(1)(A)“On or before April 1 of the immediately preceding tax year, an owner may petition OTR for an administrative review … may file an appeal from the proposed assessed value or classification with the Commission within 45 days” | Code of the District of Columbia (D.C. Council) Verified November 5, 2026 |
| When to pay | Real property tax is paid in two equal installments, by March 31 and by Sept. 15; you always have at least 30 days from the date of the bill to pay each one. If you pay late, a penalty of 10% of the unpaid amount and simple interest of 1.5% a month are added. What the source says· D.C. Code § 47-811“Real property taxes shall be due and payable semiannually in 2 equal installments, the first installment to be paid on or before March 31st, and the second installment to be paid on or before September 15th; provided, that an owner shall have at least 30 days from the date of the issuance of a bill to pay an installment; … there shall be added to the real property tax or installment a penalty of 10% of the unpaid amount plus simple interest on the unpaid amount at the rate of 1-1/2% per month or portion of a month until the real property tax or installment is paid.” | Code of the District of Columbia (D.C. Council) Verified November 6, 2026 |
Not verified yet: Cap on other property, What triggers a new assessment, Veterans.
Did your assessment go up?By place
Every place, with its figure
What the typical owner pays in each place of the District of Columbia, with the typical home value and the effective rate. Highest tax first.
| District of Columbia | $4,312 | $737,100 | 0.58% |
|---|
- Columbia $4,3120.58%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What the District of Columbia publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
The District takes a fixed amount off your main home's assessed value; the law sets $67,500 since 2012 and raises it every year with the cost of living (the Office of Tax and Revenue publishes the year's figure). If your approved application is filed between Oct. 1 and March 31, the deduction covers the whole year; between April 1 and Sept. 30, you get half.
What the source says· D.C. Code § 47-850
“the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment … 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.”
Code of the District of Columbia (D.C. Council) · Verified November 5, 2026
-
If you are an older owner
If you are 65 or older and your household adjusted gross income is under $125,000 (a 2014 figure raised every year with the cost of living), the tax on your main home is cut in half.
What the source says· D.C. Code § 47-863
“Whose household adjusted gross income is less than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-living adjustment … an eligible household shall be eligible for a 50% deduction in computing real property tax liability.”
Code of the District of Columbia (D.C. Council) · Verified November 5, 2026
-
If you have a disability
If the Social Security Administration has found you permanently and totally disabled, and your household income is under the same limit, you also get the 50% reduction.
What the source says· D.C. Code § 47-863
“Has been determined to have a permanent and total disability by the Social Security Administration”
Code of the District of Columbia (D.C. Council) · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Transfer tax (paid by the seller)
The seller pays 1.1% of the price on the transfer; for a home sold for $400,000 or more, an additional 0.35% applies.
D.C. Code § 47-903 · Code of the District of Columbia (Council of the District of Columbia) · Verified October 15, 2026
-
Deed recordation tax
Recording the deed costs 1.1% of the price; homes sold for $400,000 or more pay an additional 0.35%. A first-time District homebuyer who meets the statute's conditions pays 0.725%.
D.C. Code § 42-1103(a), (a-4), (e) · Code of the District of Columbia (Council of the District of Columbia) · Verified October 15, 2026
Frequently asked questions
How much is property tax in the District of Columbia?
The typical owner pays $4,312 a year, about 0.58% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How much can my home's assessment rise in the District of Columbia?
If your home has the Homestead Deduction, the value the tax is figured on cannot rise more than 10% from one year to the next. The law multiplies the prior year's taxable assessment by 110%.
What is the deadline to protest the assessment in the District of Columbia?
If you disagree with the proposed value, you can ask the Office of Tax and Revenue (OTR) for an administrative review on or before April 1 of the year before the tax year billed. You then have 45 days from its decision to appeal to the Real Property Tax Appeals Commission.
How do I apply for the homestead exemption in the District of Columbia?
The District takes a fixed amount off your main home's assessed value; the law sets $67,500 since 2012 and raises it every year with the cost of living (the Office of Tax and Revenue publishes the year's figure). If your approved application is filed between Oct. 1 and March 31, the deduction covers the whole year; between April 1 and Sept. 30, you get half.
When is property tax paid in the District of Columbia?
Real property tax is paid in two equal installments, by March 31 and by Sept. 15; you always have at least 30 days from the date of the bill to pay each one. If you pay late, a penalty of 10% of the unpaid amount and simple interest of 1.5% a month are added.
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.