Senior Citizen or Disabled Property Owner Tax Relief

State

District of Columbia

Year

2015

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%.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

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.

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 2015, total household federal adjusted gross income in 2014 must be less than $127,100.

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_RR15

Footnotes

Beginning on 1 January 2015, the total household income limit will be adjusted for inflation using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. This was enacted in 2014 D.C. Law 20-117 §12 (Act 20-291).

Sources

DC ST § 47-863 (in effect for 2015)
2014 D.C. Law 20-117 §12 (Act 20-291)

Join Our Mailing List

Back to top