Homestead Deduction/senior Citizen/disabled Property Owner Application Instructions printable pdf download

GOVERNMENT OF THE DISTRICT OF COLUMBIA

OFFICE OF THE CHIEF FINANCIAL OFFICER

OFFICE OF TAX AND REVENUE

Homestead Deduction/Senior Citizen/Disabled Property Owner Application Instructions

To apply for the Homestead Deduction/Disabled/Senior Citizen Tax Relief, you must: 1) be domiciled in the District of Columbia; 2)

answer all the applicable questions in PART I, PART II and PART III; 3) sign and date the application in PART IV; and 4) send this

application with the required supporting documents to the Homestead Unit at the address shown on the form. Incomplete applications

will not be processed and will be returned. Please see OTR Tax Notice 2007-1 for guidance on eligibility for the Homestead

Deduction and related real property tax relief programs.

If an approved application is filed from October 1 to March 31, the property will receive these benefits for the entire tax year. If an

approved application is filed from April 1 to September 30, the property will receive the benefit on the second-half tax bill.

Homestead Deduction/Disabled/Senior Citizen Tax Relief begins with the period when the application is filed; you cannot obtain the

benefits for prior periods, even if you otherwise qualified for them.

Domicile: Generally, you must show that the District is your permanent home in order to establish District domicile. In order to help

establish that the District is your permanent home, you should obtain, as applicable, a DC driver’s license/Identification, DC Vehicle

Registration and DC voter registration. You should also have DC income tax withheld from your wages or file a DC income tax

return.

Move-in Date: This is the date you moved permanently from your prior residence to the new homestead residence. It is NOT the

Closing or Sale Date.

Social Security Number: Disclosure of your social security number is mandatory. The social security number will be used to verify

taxpayer identity information and Homestead/Disabled/Senior Citizen eligibility.

Multiple Homesteads: Taxpayers may not receive the Homestead Deduction on more than one lot. If you move to a new home, you

must notify the Homestead Unit of the Office of Tax and Revenue (“OTR”) to cancel the present homestead deduction and apply for

the benefit for the new home.

Non-U.S. Citizen/G-4 Visa: Non-U.S. citizens are generally not eligible to be considered District domiciliaries unless they possess a

valid Permanent Resident Alien Card. Proof of asylum is also acceptable. Temporary visas and work visas do not qualify. Please

include a copy of the front and back of your Permanent Resident Alien Card. An applicant holding a G-4 visa may be considered a

District domiciliary if he or she is eligible to convert his or her visa to permanent resident status by right, or if such person is not

required to leave the United States after separation from his or her employer.

Trust/Title: Property cannot receive the Homestead Deduction if it is held in an irrevocable trust (except a special needs trust) or if

the record owner is a corporation or business entity (except a partnership in which all partners occupy the property as their principal

residence).

Congress/Congressional Aide: A member of Congress is generally not considered a District domiciliary. A Congressional aide who

is a resident of the Member’s home state and is not registered to vote in the District is not considered domiciled in the District of

Columbia.

Active Duty Military Service Members: Submit Form DD2058, State of Legal Residence Certificate, with your homestead

application and submit it to your local military Finance Office to indicate the District as your domicile.

Cancellation: If the property ceases to qualify for Homestead/Disabled/Senior Citizen benefits, you must provide written notification

to OTR’s Homestead Unit within 30 days of the change in eligibility. Loss of eligibility may result if the ownership changes or if the

owner moves out of the property or loses District domicile. A notification form is available on OTR’s website. If you fail to provide

written and timely notification as instructed, you may have to pay a penalty of 10% of the delinquent tax and 1.5% interest on such tax

for each month that the property wrongfully received the benefit(s).

Office of Tax and Revenue, Homestead Unit, 1101 4

Street, SW, Washington, DC 20024

(202) 727-4TAX (Tel), (202) 442-6691 (Fax),

Homestead@dc.gov

(Email), (Website)

Homestead Deduction/senior Citizen/disabled Property Owner Application Instructions

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