District of Columbia

Under the Homestead Deduction, Senior Citizen and Disabled Property Tax Relief (FP-100), 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 Homestead benefit is limited to residential property. The District of Columbia’s Homeowner and Rental Property Tax Credit (Schedule H) is a property tax credit that is available to both homeowners and renters whose property taxes (or “rent constituting property taxes” in the case of renters) exceed a certain percentage of their household income. The amount of your credit will vary depending on your total household income and the amount of property taxes owed, and if you are over age 62, blind, or disabled.