District of Columbia property tax by county

Property tax rate by county in District of Columbia

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For District of Columbia's income and retirement taxes, see District of Columbia income tax and District of Columbia retirement taxes.

How does District of Columbia assess homes for property tax?

District of Columbia assesses homes at 100% of market value, the same in every county. The District taxes real property on its full estimated market value, so the assessed value and the market value the assessor arrives at are the same number. There is no fractional ratio to apply before the tax rate. Values are set as of January 1 of the year before the tax year starts, and the DC tax year runs October 1 through September 30.

Every property in the District is revalued every year rather than on a rotation. Owners get a notice of the proposed new assessed value by March 1, which is what starts the appeal clock. If the assessor needs more time for a documented reason, the law lets that notice slip to May 1.

Is there a homestead exemption in District of Columbia?

Yes. District of Columbia has a homestead exemption of $91,950, applied to assessed value on an owner-occupied principal residence of no more than five units. The Homestead Deduction takes a flat dollar amount off your assessed value before the tax rate is applied. For tax year 2026 that is $91,950, worth about $781 off the annual bill at the residential rate. The figure is reset upward most years, so confirm the current number. Timing matters: an approved application filed between October 1 and March 31 gives you the full year benefit, while one filed between April 1 and September 30 gives you half the benefit on the second half bill and the full amount in later years.

Other state relief for homeowners:

• Seniors and disabled owners: This program cuts the property tax itself by 50% instead of exempting a dollar amount of value. You qualify if you are 65 or older or disabled, your name is on the deed for at least half the property, and the home is your principal residence. Total household federal adjusted gross income for 2024 must be under $163,500 for tax year 2026, counting everyone living there except tenants paying market rent under a written lease. Qualifying households also get the Senior Assessment Cap Credit, which holds the taxable assessment increase to 2% a year instead of the 10% cap that applies to other homestead properties.
• Disabled veterans: A veteran rated by the VA as totally and permanently disabled from a service-connected condition, or paid at the 100% rate for unemployability, can take $445,000 off the assessed value of a principal residence. The veteran must hold at least half the ownership on the deed, be domiciled in the District, and household 2024 adjusted gross income must be under $163,500 for tax year 2026. Taking this rules out the regular Homestead Deduction, the senior or disabled relief, and the Assessment Cap Credit, so it is worth comparing before applying. Since October 2025 an eligible surviving spouse can claim the same amount, and applications go through the Mayor's Office of Veterans Affairs rather than the tax office.
• There is no separate owner-occupancy credit, but homestead properties get an Assessment Cap Credit that stops the property being taxed on more than a 10% rise in assessed value in a year. It does not lower the assessment on your notice; it shows up as an automatic credit on the bill. Owners who pay for private trash collection can claim a trash credit worth $136 for 2026. Lower income seniors can defer tax at 6% interest, or at 0% if 75 or older with 25 years in the District, capped at 25% of the assessment. Renters and owners with modest incomes may also qualify for the Schedule H credit of up to $1,425.

District of Columbia sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in District of Columbia?

DC bills in two halves, the first due on or before March 31 and the second on or before September 15. The law also guarantees you at least 30 days between the date a bill is issued and the date payment is required, so a late bill pushes your deadline out rather than putting you straight into delinquency.

District of Columbia splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in District of Columbia?

You contest the assessed value with the the Real Property Assessment Division (first-level review), then the Real Property Tax Appeals Commission, then DC Superior Court. The filing deadline is typically April 1 of the year before the tax year begins. You have to start with the assessor. The first level review is a conversation with the appraiser who valued your property, in person, by phone or in writing, and it only works if you bring real evidence such as comparable sales rather than an opinion that the number feels high. Every DC owner can request a free copy of their property worksheet and a sales list for their neighborhood to build that case. If the decision does not satisfy you, you have 45 days to file with the Real Property Tax Appeals Commission, which will not hear a case that skipped the first level. People who just bought a property get a separate window and can petition within 45 days of the purchase date.

District of Columbia property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.