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Real Property Tax Credits Frequently Asked Questions (FAQs)
How can I tell if I am receiving the Homestead Deduction?
Check your last real property tax bill. If your bill does not show a deduction for the Homestead Program and you qualify for the deduction, contact the Office of Tax and Revenue at (202) 727-4TAX (727-4829). You probably are eligible for the homestead deduction if the property for which the deduction is sought is occupied as your principal place of residence. Visit Homestead Deduction for more information.
What programs are available for senior citizens?
If you meet certain eligibility criteria, you may qualify for the Senior Citizen Tax Relief Program. The program applies to those property owners who occupy their property as their principal place of residence, are 65 years of age or older, and meet certain income requirements.
Senior Citizen or Disabled Property Owner Tax Relief
When a property owner turns 65 years of age or older, or when he or she is disabled, he or she may file an application immediately for disabled or senior citizen property tax relief. This benefit reduces a qualified property owner's property tax by 50 percent. If the property owner lives in a cooperative housing association, the cooperative will supply and collect the applications. The following guidelines apply:
- The disabled or senior citizen must own 50 percent or more of the property or cooperative unit;
- The total federal adjusted gross income of everyone living in the property or cooperative unit, excluding tenants, must be less than $125,000 for the prior calendar year; and
- The same requirements for application, occupancy, ownership, principal residence (domicile), number of dwelling units, cooperative housing associations and revocable trusts apply as in the homestead deduction.
The Homestead Deduction, and Senior Citizen or Disabled Property Owner Application [PDF] is available on the Real Property Tax Forms page.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 one-half of the deduction reflected on the second installment (and full deductions for all tax years in the future).
Properties will continue to receive the
Government of the District of Columbia
Office of Tax and Revenue
Real Property Tax Administration
1101 4th Street, SW
Washington, DC 20024
Reconfirmation Audits: Homestead Deduction and Senior Citizen Tax Relief Audit
The Office of Tax and Revenue (OTR) has mailed 9,000 Homestead deductions and senior citizen tax relief audit and reconfirmation letters to property owners to confirm eligibility of the tax relief programs. All properties with the benefits will be verified within a three to five-year period.
Property owners receiving the letters will be required to complete the Homestead Reconfirmation form and provide OTR with documentation that substantiates their eligibility by September 30. If the property owner fails to prove that his or her home is their principal residence and that they are domiciled in the District of Columbia, the tax benefits associated with the property may be removed. The property owner will also be liable for back taxes, interest and penalty for the periods that the property was not eligible for the benefits.
For more information about the Homestead Deduction and/or senior citizen tax relief programs, property owners should visit the Real Property Service Center or call OTR’s Customer Service Center at (202) 727-4TAX (4829) or via email.