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Office of Tax and Revenue


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Tax Relief and Tax Credits

Senior Citizen Real Property Tax Relief

When a property owner turns 65 years of age or older, he or she may file an application immediately for 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 following guidelines apply:

  1. The senior must own 50 percent or more of the property or cooperative unit;
  2. The total adjusted gross income of everyone living in the property or cooperative unit, excluding tenants, must be less than $100,000 for the prior calendar year; and
  3. The same requirements for application, occupancy, ownership, principal residence (domicile), number of dwelling units, cooperative housing associations and revocable trusts apply as in the homestead deduction.
The senior citizen property tax relief application is available in Tax Forms/Publications under Real Property.

If a properly completed and approved application is filed from October 1 to March 31, the property will receive the deduction for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive one-half of the deduction reflected on the second installment (and full deductions for all tax years in the future).

Properties will continue to receive Senior Citizen tax relief as long as there is no change in eligibility, such as property ownership or owner-occupancy status. The Office of Tax and Revenue will conduct periodic verification and compliance checks. Owners of properties receiving the tax benefits are responsible for notifying the agency when eligibility ceases. Written notice must be sent within 30 days of a change in ownership or owner-occupancy status. Please send written notice, including the square and lot of the property, to:

Office of Tax and Revenue
Real Property Tax Administration
941 North Capitol Street, NE, 4th Floor
Washington, DC 20002
(202) 727-4TAX