Homestead Deduction And Senior Citizen Or Disabled Property Owner Application

PART IV - Affidavit

The applicant who is an owner of record of the property or trust beneficiary must sign and date this application. Making a false statement is

punishable by criminal penalties under DC Official Code §§ 47-4106 and 22-2405. If you fail to complete Part IV, you will not be eligible for the

Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief.

Last Name

First Name

Social Security Number***

Daytime Phone

Signature: ________________________________________

Date: ____________________________________

Your Responsibility to Notify the Real Property Tax Administration: If your property no longer qualifies for the homestead Deduction

or Senior Citizen or Disabled Property Owner Tax Relief, you must notify us in writing and within 30 days at the following address: Office

of Tax and Revenue, Real property Tax Administration; 941 North Capitol Street, NE; Washington, DC 20002 – Attn: Homestead

Deduction, Senior Citizen/Disabled Property Owner Tax Relief Cancellation. 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). NOTE: This application and continued eligibility for these tax benefits are subject to periodic

audit. Please keep all supporting documentation.

*Please see below regarding “domicile.”

Generally, you must meet the following four criteria to make the District your domicile: (1) You must be living in the District; (2) You must

intend to make your home in the District for an indefinite period of time; (3) You must intend to abandon your previous domicile; and (4) You

must be physically present in the District at the time you intend to change your domicile to the District. Once you meet these four criteria, you

should also do the following:

Get a drivers’ license from the District;

Pay District income taxes.

**Date you moved into the property is the date you moved permanently from your prior residence to the new homestead residence.

It is NOT the Closing or Sale Date.

***Disclosure of your social security number is mandatory. The social security number will be used to verify taxpayer identity

information and Homestead Deduction information.

IF YOU ARE NOT A U.S. CITIZEN, you must possess a valid Permanent Resident Alien Card or proof that your card has been approved.

Proof of asylum is also accepted. Temporary visas and work visas do not qualify. To apply by mail, you must submit a legible copy of the

front and back of your Permanent Resident Alien Card.

G-4 visa holder, although not granted permanent residency, may nevertheless be able to legally form the intent to be domiciled in the District

of Columbia but only if: such person has worked long enough at the international organization that he or she is eligible to retire; such person

can convert his or her visa to permanent resident status by right; and, such person is not required to leave the United States after separation

from his or her employer.

IF YOU ARE A MEMBER OF CONGRESS OR CONGRESSIONAL AIDE

A Member of Congress is generally not considered a District domiciliary. A Congressional aide that 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. Non-domiciliary

cannot apply for Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief.

IF ACTIVE DUTY MILITARY SERVICE MEMBERS

How do active duty members go about changing their domicile?

Fill out a DD Form 2058, State of Legal Residence Certificate, and submit it to your local military Finance Office to indicate the District as your

domicile. You should also register to vote in the District, obtain a District driver’s license, and register your car in the District.

Rev 7/09

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Homestead Deduction And Senior Citizen Or Disabled Property Owner Application - District F Columbia Page 3

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