State
District of Columbia
Year
2017
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 5 dwelling units or fewer. 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 2017 return total household federal adjusted gross income must be less than $128,950.
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_RR17
Footnotes
Sources
View Archived Source
FP-100 (2017) Office of Tax and Revenue [https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FP-100%20HOMESTEAD%20RECONFIRMATION_FILL-IN%2001112018_0.pdf accessed 06/25/2018]
View Archived Source