Elderly, Blind, or Disabled Circuit Breaker

State

District of Columbia

Year

2006

Variations in Receipt of Benefit

Benefit Varies with Income

Minimum Tax Amount Must be Paid

Benefit Type

Circuit Breaker

Benefit

The benefit is an refundable income tax credit equal to the amount by which real property taxes paid (or 15% of rent paid) on claimant’s principal place of residence for the taxable year exceeds a percentage, as determined by 4 income brackets, of his or her household gross income for that year. For the lowest income bracket, under $4,999, the credit is for the amount that real property taxes paid, or rent constituting property taxes paid, exceeds 1% of income. For the highest bracket, income between $15,000 and $20,000, the credit is for the amount that real property taxes paid, or rent constituting property taxes paid, exceeds 2.5% of income. The credit must be reduced by the amount of any rental supplement payments, received by the claimant pursuant to the provisions Rental Housing Act of 1977. The credit shall not exceed a total of $750. The credit may be used to reduce other tax liabilities of the claimant before the remainder is refunded.

How is Benefit Disbursed

Credit to the income tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligible property is limited to the claimant's dwelling house, whether owned or rented by the claimant, and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home. It may include a multi-unit building or a multi-purpose building and a part of the land upon which it is located.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Renter

Description of Eligibility Criteria

To be eligible, claimant must be an owner of record of a home in the District, or a lessee or tenant paying rent on a home in the District, during the entire calendar year preceding the year in which he files a claim for relief. The claimant must be either: (1) 62 years of age or older and, together with his or her spouse, if any, provide 50% or more of the household gross income of the household of which he or she is a part; (2) blind; or (3) disabled. Household gross income must be less than $20,000.

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

DC109_RR06

Footnotes

For the purposes of this benefit, “blind claimant” means a claimant whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. For the purposes of this benefit, “disabled claimant” means a claimant unable to engage in any gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.

Sources

DC ST § 47-1806.06 (in effect for 2006)

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