Senior Citizen or Disabled Property Owner Tax Relief


District of Columbia



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



This benefit reduces a qualified property owner's property tax by 50%.

How is Benefit Disbursed


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 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




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



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. The benefit is distributed in two installment. If the applicant files between April 1st and September 30th, they will only get 50% of the benefit for the year the benefits are applied for.


DC ST § 47-863 (in effect for 2017)
Senior Citizen or Disabled Property Owner Tax Relief (2017) Office of Tax and Revenue [ Accessed on 02/26/2018]

View Archived Source

FP-100 (2017) Office of Tax and Revenue [ accessed 06/25/2018]

View Archived Source

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