What is the property tax rate in Washington DC?

For owner-occupied and most residential property (Class 1), DC's tax rate is $0.85 per $100 of assessed value, one of the lowest residential property tax rates in the region. Commercial and other Class 2 property is taxed at higher rates of $1.65 or $1.89 per $100 depending on value. DC assesses property at 100% of estimated market value.

What is the DC homestead deduction?

The homestead deduction reduces the assessed value of an owner-occupied principal residence before tax is calculated, lowering your bill. For 2025 the deduction is about $89,850 off the assessed value. To qualify, the home must be your principal residence and you must file a homestead application with the DC Office of Tax and Revenue.

How is DC property tax calculated?

Subtract the homestead deduction (if you qualify) from the assessed value to get the taxable assessed value, then multiply by the class rate and divide by 100. For example, a $600,000 home with the homestead deduction has a taxable value of about $510,150, times $0.85 per $100 equals roughly $4,336 per year.

Does DC offer an assessment cap or senior relief?

Yes. DC caps the annual increase in taxable assessment for owner-occupied homes (the homestead cap), and qualifying seniors and disabled residents can receive a 50% property tax reduction through the senior citizen or disabled property owner relief program. These programs can lower your bill below the basic estimate shown here.

Is this DC property tax estimate exact?

It is a close estimate using the published class rates and the standard homestead deduction. Your actual bill depends on the District's assessed value, your homestead and assessment-cap status, special assessments, and any senior or disability relief. Confirm with your assessment notice and the DC Office of Tax and Revenue.

What is the District of Columbia (DC) Property Tax Estimator?

Free District of Columbia property tax estimator for 2025. Uses DC's Class 1 residential rate of $0.85 per $100 of assessed value, the homestead deduction, and 100% assessment to estimate annual and monthly property tax on a home. It runs free in your browser on Gera Tools, with nothing uploaded.

District of Columbia (DC) Property Tax Estimator

Name: District of Columbia (DC) Property Tax Estimator
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

This estimator calculates annual property tax in the District of Columbia using the real Class 1 residential rate of $0.85 per $100 of assessed value and the homestead deduction for owner-occupied homes. DC assesses property at 100% of market value, and the residential rate is among the lowest in the region.

How it works

DC taxes assessed value at a rate per $100, after the homestead deduction:

Taxable value = Assessed value − homestead deduction (if owner-occupied) Annual tax = Taxable value × rate ÷ 100

Because DC assesses at full market value, there is no separate assessment ratio to apply. The homestead deduction (about $89,850 for 2025) reduces the taxable value for an owner-occupied principal residence, and the class rate depends on whether the property is residential or commercial.

DC property tax rules explained

Class 1 (residential): $0.85 per $100 of assessed value.
Class 2 (commercial): $1.65 per $100 (up to $10M value) or $1.89 above.
Homestead deduction: about $89,850 off assessed value for owner-occupied homes.
DC assesses property at 100% of market value — no fractional assessment ratio.

Worked example

A $600,000 owner-occupied home with the homestead deduction:

Taxable value = $600,000 − $89,850 = $510,150
Annual tax = $510,150 × $0.85 ÷ 100 ≈ $4,336
Monthly ≈ $361

Note: Estimate only. Your actual bill depends on the District’s assessed value, homestead and assessment-cap status, special assessments, and any senior or disability relief. Confirm with your assessment notice and the DC Office of Tax and Revenue.

Deeper guide to DC property tax

Why DC property tax is low relative to home values

DC’s Class 1 residential rate of $0.85 per $100 of assessed value is notably low compared to many other US jurisdictions, particularly given DC’s high home values. A $700,000 home — below the DC median for many neighborhoods — generates only about $5,180 in annual property tax before the homestead deduction. After the homestead deduction of roughly $89,850, the effective annual tax on that home falls to around $5,185 × (610,150 ÷ 700,000), or about $4,515. By comparison, the same home value in some Mid-Atlantic suburbs could produce two or three times as much annual property tax.

The homestead deduction — eligibility and application

The homestead deduction is DC’s primary property tax relief for owner-occupants. To qualify, the property must be your principal residence — the address where you actually live and are registered to vote. You must file a Homestead Deduction Application (Form ASD-100) with the DC Office of Tax and Revenue. The deduction does not apply automatically at purchase; you must apply, typically within 30 days of settlement, to receive it on your first tax bill. Once approved, it renews automatically as long as you continue to occupy the property as your principal residence. If you rent the property out, the deduction must be removed.

Assessment cap for homestead properties

Owner-occupied homes with the homestead deduction also benefit from DC’s assessment cap: the taxable assessed value cannot increase by more than 10% per year (or 5% in some years, depending on legislation), regardless of how much the property’s market value rises. During a hot real estate market, this cap can hold down property tax bills considerably for long-term residents even as market values climb sharply. New buyers, however, start from the current assessed value and the cap resets at their purchase price, so their first-year tax will reflect the full new assessment.

Senior and disabled homeowner programs

DC offers a Senior Citizen and Disabled Property Owner Tax Relief program that can reduce property tax by 50% for qualifying residents. Eligibility requires owning and occupying the home as a principal residence, being age 65 or older (or being totally and permanently disabled), and having income below the program’s income threshold. Qualifying residents who receive this relief pay half the normal tax, which can translate to thousands of dollars in annual savings on a typical DC home. Applications are filed with the DC Office of Tax and Revenue.

Commercial property tax rates

If you own commercial or mixed-use property in DC, the rates are significantly higher. Class 2 commercial property is taxed at $1.65 per $100 for assessed values up to $10 million, and $1.89 per $100 on value above that threshold. There is no commercial equivalent to the homestead deduction, and the assessment cap does not apply. Commercial property owners should budget for these higher rates when estimating holding costs.