District of Columbia
Variations in Receipt of Benefit
No Variation in Receipt of Benefits
This benefit reduces a qualified property owner's property tax by 50%.
How is Benefit Disbursed
Credit to the property tax bill
Eligible Property Type
Characteristics of Eligible Property
Eligible property includes house or condominium that is an individual's residence and comprises a dwelling unit but contains not more than 5 dwelling units. A shareholder's or member's residence in 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.
Description of Eligibility Criteria
Claimant must be at least 65 years old or disabled, with federal adjusted household income less than $100,000. 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.
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