Senior Citizen or Disabled Property Owner Tax Relief

State

District of Columbia

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

This benefit reduces a qualified property owner's property tax by 50%. If a properly completed and approved application is filed from October 1 to March 31, the property will receive the deduction for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive 50% of the deduction reflected on the second installment and full deductions for all tax years in the future.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligible property includes a house or condominium that is an individual's residence and comprises a dwelling unit but contains 5 dwelling units or fewer. A shareholder's or member's residence in a cooperative housing association is eligible if classified as Class 1 Property and if it is owned at least 50%, in whole, or in part, by the claimant.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Description of Eligibility Criteria

Claimant must be at least 65 years old or disabled. To be considered disabled, applicant must have been determined to have a permanent and total disability by the Social Security Administration or must be receiving government disability payments. For the 2019 benefit, total household federal adjusted gross income in 2017 must be less than $133,100. Additionally, these requirements remain in place: an application must be filed with the Office of Tax and Revenue; the property must be occupied by the owner/applicant; contain no more than five dwelling units (including the unit occupied by the owner); and the property must be the principal residence (domicile) of the owner/applicant.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

DC106_RR19

Footnotes

The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. Cost of living adjustments for the maximum household adjusted gross income occur annually and are rounded to the next lowest multiple of $50.

Sources

DC ST § 47-863 (in effect for 2019)
Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
View Archived Source

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