Senior Citizen or Disabled Property Owner Tax Relief

District of Columbia

2019

No Variation in Receipt of Benefits

Credit

This benefit reduces a qualified property owner's property tax by 50%. If a properly completed and approved application is filed from October 1 to March 31, the property will receive the deduction for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive 50% of the deduction reflected on the second installment and full deductions for all tax years in the future.

Other

Residential

Eligible property includes a 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 a 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.

Age

Disability

Homeowner

Income Ceiling

Principal Residence

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 the 2019 benefit, total household federal adjusted gross income in 2017 must be less than $133,100. Additionally, these requirements remain in place: an application must be filed with the Office of Tax and Revenue; the property must be occupied by the owner/applicant; contain no more than five dwelling units (including the unit occupied by the owner); and the property must be the principal residence (domicile) of the owner/applicant.

Local government is unable to exercise an option

No local option regarding program features

Local government covers all of its tax loss

DC106_RR19