D.C. Code § 47-850

Current through codified legislation effective September 18, 2024

Section 47-850 - Residential property tax relief - Homestead deduction for houses and condominium units

(a) Except as provided in subsection (a-1) of this section, for purposes 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)

(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 the amount of $445,000; provided, that the:

(A) Veteran has been classified 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 at the 100% disability rating level as a result of unemployability; and

(B) Veteran'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.

(3)

(A) To qualify for and receive the deduction provided pursuant to this subsection, the veteran, or the veteran'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 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.

(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.]

(h)

(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.

D.C. Code § 47-850

Amended by D.C. Law 24-194, § 3 , 69 DCR 012703, eff. 12/13/2022.

Amended by D.C. Law 24-167, § VII-H-7072 , 69 DCR 009223, eff. 9/21/2022.

Amended by D.C. Law 23-112, § 6 , 67 DCR 5066, eff. 6/24/2020.

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; Apr. 11, 2019, D.C. Law 22-283, § 2, 66 DCR 1615.

Section 1083 of D.C. Law 16-33 provided that § 1082(a)(1), (b), (d)(1), and (d)(2)(B) shall apply for taxable years beginning after September 30, 2005.

Applicability of D.C. Law 16-98: Section 3(a) of D.C. Law 16-98 provided: "(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006."

Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-813.

Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Definitions applicable: The definitions in § 47-803 apply to this section.

Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.

Section 3 of Law 15-135 provided that § 2(a), (b), and (c)(3) of the act shall apply as of October 1, 2003.

Applicability

Applicability of D.C. Law 22-283: § 3 of D.C. Law 22-283 provided that the change made to this section by § 2 of D.C. Law 22-283 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.