Senior Citizen or Disabled Property Owner Tax Relief

State

District of Columbia

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

The benefit is a 50% reduction of property tax liability.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligible property includes a house or condominium that is an individual's residence, but can only contain 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.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Description of Eligibility Criteria

A claimant must be at least 65 years old or disabled. To be considered disabled, the 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 2022 benefit, the total household federal adjusted gross income in 2020 must be less than $139,900. The property must be occupied by and be the principal residence 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

Record ID

DC106_RR22

Footnotes

The total household income limit is adjusted annually 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. Cost of living adjustments for the maximum household-adjusted gross income occur annually and are rounded to the next lowest multiple of $50. If a properly completed and approved application is filed from 1 October to 31 March, 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 1 April to 30 September, the property will receive 50% of the deduction reflected on the second installment and full deductions for all subsequent tax years. Applications may be filed with the Office of Tax and Revenue.

Sources

D.C. Code § 47-863 (in effect for 2022)
District of Columbia Office of Tax and Revenue, Senior Citizen and Disabled Property Owner Tax Relief
[https://otr.cfo.dc.gov/page/other-credits-and-deductions Accessed 01/04/2024]
View Archived Source

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