§ 47-850 — Residential property tax relief — Homestead deduction for houses and condominium units.

District of Columbia § 47-850

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 8: Real Property Assessment and Tax.
• Subch. II: Authority and Procedure to Establish Real Property Tax Rates.

Text

(a) Except as provided in subsection (a-2) of this section, for purpose of levying the real property tax during a tax year, the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.

(a-1) [Repealed].

(1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of real property that qualifies for the homestead deduction and is owned by a veteran or eligible spouse the amount of $445,000; provided, that the:

(A) Veteran has been classified (or, in the case of an eligible spouse, had been classified at the time of the veteran's death) by the United States Department of Veterans Affairs as having a total and permanent disability as a result of a service-incurred condition or service-aggravated condition or is paid (or, in the case of an eligible spouse, had been paid at the time of the veteran's death) at the 100% disability rating level as a result of unemployability; and

(B) Veteran's or eligible spouse's household is an eligible household as defined in § 47-863(a)(1A)(A) ; except, that § 47-863(a)(1A)(A)(iii)(I)(aa) and (II) shall not apply.

(2) The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.

(A) To qualify for and receive the deduction provided pursuant to this subsection, the veteran or eligible spouse, or the veteran's or eligible spouse's legal guardian, attorney-in-fact, or other legal representative, shall complete and file with the District of Columbia Office of Veterans Affairs an application, in a form prescribed by the Mayor, that includes a statement that the veteran or eligible spouse meets the requirements set forth in paragraph (1) of this subsection, and complies with other requirements as set forth in this section.

(B) The District of Columbia Office of Veterans Affairs shall timely and routinely certify to the Office of Tax and Revenue that the veteran meets the disability requirements for the deduction provided pursuant to this subsection. Upon the filing of an application by an eligible spouse pursuant to subparagraph (A) of this paragraph, the District of Columbia Office of Veterans Affairs shall certify to the Office of Tax and Revenue that the deceased veteran met the disability requirements for the deduction provided pursuant to this subsection at the time of the veteran's death.

(4) For the purposes of this subsection, the term "eligible spouse" means the surviving spouse or domestic partner of a deceased veteran whose real property was validly receiving the deduction provided under this subsection at the time of the veteran's death or whose real property would have been eligible for such deduction at the time of the veteran's death had the veteran applied for such deduction.

(b) To qualify the homestead and receive the deduction, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The Mayor shall include in the application prescribed pursuant to this subsection the voter registration packet developed by the District of Columbia Board of Elections pursuant to § 1-1001.05(a)(20). The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to supply information after the homestead has been granted to determine whether the real property remains a homestead and entitled to the deduction.

(c) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the real property shall receive the deduction for the entire tax year. Notwithstanding subsection (a) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the real property shall receive 1/2 of the deduction for the second installment only.

(d) An individual may only claim one lot as a homestead. If a homestead comprises more than one lot, the deduction may only be applied against the estimated market value of one lot and the other lots shall not receive the deduction. Only one person in a household shall be entitled to claim a homestead in the District.

(e) The real property tax bill shall indicate whether the real property is receiving the deduction.

(f) [Repealed].

(g) [Repealed].

(1) Except for subsection (a) of this section, for the purposes of this section and §§ 47-850.02 , 47-850.03 , and 47-850.04 , the deduction provided pursuant to subsection [(a-2)] of this section shall be deemed a homestead deduction.

(2) Notwithstanding §§ 47-863 and 47-864 , a real property receiving the deduction provided pursuant to subsection [(a-2)] of this section shall not receive the credit under § 47-864 or the deduction under § 47-863 .

(i) For purposes of this section, an individual who occupies real property pursuant to a land lease with a community land trust as defined by § 47-803(1) shall be deemed the owner thereof and entitled to apply for a homestead deduction for such real property.

Legislative History

Feb. 28, 1978, D.C. Law 2-45, § 3, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(b), 25 DCR 2517; Nov. 20, 1979, D.C. Law 3-37, § 6, 26 DCR 1564; Apr. 23, 1980, D.C. Law 3-60, § 2, 27 DCR 987; Mar. 10, 1982, D.C. Law 4-73, § 2, 28 DCR 5276; July 24, 1982, D.C. Law 4-129, §§ 2, 4, 29 DCR 2405; Sept. 23, 1986, D.C. Law 6-153, § 4, 33 DCR 4787; Sept. 29, 1988, D.C. Law 7-161, § 3, 35 DCR 5730; Sept. 20, 1990, D.C. Law 8-160, § 3, 37 DCR 4653; Sept. 27, 1990, D.C. Law 8-172, § 3, 37 DCR 4844; Dec. 10, 1991, D.C. Law 9-53, § 2, 38 DCR 6587; Mar. 7, 1992, D.C. Law 9-56, § 4, 38 DCR 7281; Oct. 7, 1992, D.C. Law 9-177, §§ 5, 7, 39 DCR 5868; Sept. 30, 1993, D.C. Law 10-25, § 106, 40 DCR 5489; June 14, 1994, D.C. Law 10-127, § 3(a), 41 DCR 2050; May 16, 1995, D.C. Law 10-255, § 46, 41 DCR 5193; Sept. 26, 1995, D.C. Law 11-52, § 106, 42 DCR 3684; Apr. 18, 1996, D.C. Law 11-110, § 68, 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-38, § 2, 44 DCR 4852; June 25, 2002, D.C. Law 14-147, § 2(d), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(b), 51 DCR 881; Apr. 22, 2004, D.C. Law 15-135,§ 2(a), 51 DCR 1843; Dec. 7, 2004, D.C. Law 15-205, § 1162(c), 51 DCR 8441; Oct, 20, 2005, D.C. Law 16-33, § 1082(a), 52 DCR 7503; May 12, 2006, D.C. Law 16-98, § 2(b), 53 DCR 1869; Sept. 18, 2007, D.C. Law 17-20, § 1032(b), 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7241(a), 57 DCR 181