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%. 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.
How is Benefit Disbursed
Eligible Property Type
Characteristics of Eligible Property
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.
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 the 2020 benefit, total household federal adjusted gross income in 2018 must be less than $134,550. 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 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
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
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