District of Columbia Reduced Recordation Tax Rate for First-Time Homebuyers

Reduced Recordation Tax Rate for First-Time Homebuyers
Form ROD 11
Reduced Recordation Tax Rate for First-Time Homebuyers
Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

General Instructions
For deeds recorded on or after October 1, 2017, the recordation tax rate for a
“first-time District homebuyer” purchasing “eligible property” will be reduced.
For houses and condominium units, the recordation tax rate is 0.725% (transfer
taxes owed by the seller of 1.1% or 1.45% are unchanged). For transfers of
economic interests in a housing cooperative unit (co-op unit), the recordation tax
rate is reduced from 2.2% to 1.825% for units under $400,000, and from 2.9% to
2.175% for units $400,000 or greater (there is no transfer tax). An application for
the reduced rate must be made at the time the deed is offered for recordation.
The reduced rate cannot be applied for after the deed is recorded.
Only one application form is required per deed. The applicant for the reduced tax
rate must use the version of this application form (Form ROD 11) available on the
Recorder of Deeds website at the time the deed of title or economic interest
transfer is submitted to the Recorder of Deeds. Prior versions of the form will not
be accepted.
For information concerning eligibility, please refer to OTR Tax Notice 2017-7.
To claim the reduced recordation tax rate, applicants must: (1) complete the
current version of the application form (Form ROD 11); and (2) submit
documentary evidence.
Applications are subject to audit after the deed is recorded. If additional tax is due
as a result of the audit, the grantee(s) of the deed will be responsible for payment
of all tax, interest and penalties owed.
A. Form ROD 11- Reduced Recordation Tax Rate for First-Time District
Homebuyers
Line-by-line Instructions
Part I - Property information
Provide the square, suffix, and lot (SSL) as well as the address of the real property
or co-op unit for which the homestead application is being filed. Enter the square,
suffix, and lot numbers of any additional lots conveyed with the deed. All lots
listed in Part I will be referred to as the “eligible property” throughout the
application form.
Part II - Eligible property
Only “eligible property” qualifies for the reduced recordation tax rate.
Line 1 “Eligible property” must either be a house, condominium unit, or an
economic interest in a co-op unit, and also includes any other real property
conveyed on the same deed within the Property Purchase Price Ceiling (see FirstTime Homebuyer Table “b)”).
Line 2 The appropriate Homestead Deduction Application (Form ASD-100 for a
house or condominium unit, or Form ASD-111/COOP for an economic interest for
a co-op unit) certified or signed by the applicant for the reduced tax rate must be
filed for the primary real property identified in Part I because that “eligible
property” must qualify for a homestead deduction. If the primary property fails
to qualify for the homestead deduction, the reduced rate will not be available to
any property and appropriate, additional tax under the generally applicable rules
will be imposed. Attach to the application either (1), for a house or condominium
unit, a copy of the Homestead Deduction Application (Form ASD-100) certified by
the applicant and electronically submitted through mytax.dc.gov, as well as the
confirmation email, or (2), for an economic interest for a co-op unit, a copy of the
paper Form ASD-111/COOP signed by the applicant.

Form ROD 11 (Rev. 10/2023)

Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

Line 3 Applicants are eligible for the reduced rate of tax only if the entire benefit
of the tax reduction is allocated to the grantee(s). The benefit of the reduced tax
rate cannot be shared with the transferor of the real property, and the full
amount of the transfer tax due on the sale of the property should be allocated to
the transferor. These allocations must be shown on the Settlement Statement or
Closing Disclosure Form. Include a copy of the Settlement Statement or Closing
Disclosure Form with the completed application form.
Line 4 Enter the total purchase price of all lots listed in Part I. If the total
purchase price exceeds the Property Purchase Price Ceiling listed under the FirstTime Homebuyer Table “b)”, the deed does not qualify for the reduced
recordation tax rate.
Part III - First-Time District Homebuyer
The applicant for the reduced rate of tax must be or intend to be a District
resident and a “first-time District homebuyer”.
Line 1 To be eligible for the reduced rate of tax, the applicant must be a District
resident or intend to immediately become a District resident at the time the deed
is offered for recordation.
Line 2 To be eligible for the reduced rate of tax, the applicant must be a “firsttime District homebuyer”. This means that the applicant has never owned a
house, a condominium unit or an economic interest in a co-op unit that qualified
for the District’s homestead deduction as the applicant’s principal place of
residence. Nevertheless, an applicant can still qualify as a “first-time District
Homebuyer” if the applicant’s only such prior residence was jointly owned with an
ex-spouse from whom the applicant is divorced or separated and the applicant
relinquished ownership under a court order or a separation agreement.
Part IV - Household income
Line 1 List every grantee (whether or not residing in the property) and nongrantee individuals who reside or will reside in the eligible property (household
residents). For each listed grantee and household resident, provide the federal
adjusted gross income, as shown in that individual’s U.S. Individual Income Tax
Return (Form 1040) originally due or filed immediately before (if filed before the
original due date) the deed is offered for recordation, and the Social Security
Number.
Do not list tenants occupying a separate dwelling unit under a written lease for
fair market value.
If a grantee or household resident was not required to file a U.S. Individual
Income Tax Return (Form 1040) for the past year, write “NO” under the Filing
Requirement column that applies to such grantee or household resident instead
of providing the federal adjusted gross income.
Do not list the Social Security Number of any grantee or household resident who
is under 18 years of age.
Line 2 Add the amounts from the Federal Adjusted Gross Income column for all
listed individuals in Part IV. Enter this total amount as the Combined Federal
Adjusted Gross Income.
Line 3 Enter the Qualifying Household Income listed under the First-Time
Homebuyer Table “a)” based on the number of individuals listed in Part IV, Line 1.
If the amount entered in Line 2 is greater than the amount entered in Line 3, you
do not qualify for the reduced recordation tax rate.

Form ROD 11 (Rev. 10/2023)

B. Documentary Evidence
Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

In addition to the completed application form, applicant must submit
documentary evidence to support the application.
1) Required documentary evidence includes:
a. Copy of the Settlement Statement or Closing Disclosure Form;
b. A copy of (1), for a house or condominium unit, a copy of the
Homestead Deduction Application (Form ASD-100) certified by the
applicant and electronically submitted through mytax.dc.gov, as
well as the confirmation email, or (2), for an economic interest for
a co-op unit, a copy of the paper Form ASD-111/COOP signed by
the applicant.
c. A copy of the entire U.S. Individual Income Tax Return (Form 1040)
originally due or filed immediately before (if filed before the
original due date) the deed is offered for recordation for each
grantee and household resident listed under Part IV, Line 1. Form
1040 is not required for a grantee or household resident who was
not required to file a U.S. Individual Income Tax Return (Form 1040)
for the past year.
2) Other documentary evidence may be required:
a. If the applicant’s only prior ownership of real property or a co-op
unit as the principal place of residence in D.C. was joint ownership
with an ex-spouse from whom the applicant is divorced or
separated, provide a copy of a written separation agreement or
court order showing that the applicant relinquished ownership of
the real property or co-op unit to the ex-spouse.
b. Other documents that the Recorder of Deeds deems necessary for
an audit of the application.

Form ROD 11 (Rev. 10/2023)

FIRST-TIME HOMEBUYER TABLE
Government of the
District of Columbia

a) QUALIFYING HOUSEHOLD INCOME EFFECTIVE: October 1, 2023

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

PERSONS IN
HOUSEHOLD

HOUSEHOLD
INCOME LIMITS

1.

$189,900

2.

$217,080

3.

$244,260

4.

$271,260

5.

$293,040

6.

$314,820

7.

$336,420

8.

$358,200

b) PROPERTY PURCHASE PRICE CEILING: $730,000

Form ROD 11 (Rev. 10/2023)

APPLICATION
Reduced Recordation Tax Rate for First-Time District Homebuyers
Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

PART I - Property Information
Provide the following information for the property for which the homestead deduction application
is being filed.
-

Provide the Square, Suffix and Lot numbers of the primary property conveyed on the deed.
Square

Suffix

Lot

Street Address

-

Unit #

Provide the Square, Suffix and Lot numbers of any additional lots conveyed on the deed.

Square

Suffix

Lot

Square

Suffix

Lot

Square

Suffix

Lot

Square

Suffix

Lot

(List additional lots on a separate sheet)
(All lots listed in Part I will be referred to as the “eligible property.”)

PART II - Eligible Property
1. Is the eligible property listed in Part I a house, a condominium unit,
or an ownership interest in a co-op unit?
2.

3.

YES

NO

(attach a copy of the Homestead Deduction Application certified or signed by the
applicant)

YES

NO

Is the entire benefit of the tax reduction allocated to the grantee(s)?

YES

NO

YES

NO

YES

NO

YES

NO

Is a Homestead Deduction Application (Form ASD-100
[or Form ASD-111/COOP for co-op unit]) being filed for the property?

(include a copy of the Settlement Statement or Closing Disclosure Form)

4.

Enter the total purchase price of all lots listed in Part I:
(this amount cannot exceed the Property Purchase Price Ceiling
in First-Time Homebuyer Table “b)”)

PART III - First-time District Homebuyer
1. Are you, the applicant, currently a District resident or do you intend
to establish residency in the District in the immediate future?
2.

Have you, the applicant, previously owned District property
that was your principal place of residence and that received the
homestead deduction?
If YES, was the prior residence jointly owned with an ex-spouse
from whom you are divorced or separated and did you relinquish
ownership under a court order or a separation agreement?
(attach a copy of the court order or settlement agreement)

Form ROD 11 (Rev. 10/2023)

$

Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

PART IV - Household Income
1. Provide the following information for every grantee whether s/he resides in the property
or not and all other household residents who reside or will reside in the property after it
is purchased (exclude tenants occupying separate dwelling units under written leases for
fair market value). For each individual, enter the federal adjusted gross income as shown
on the U.S. Individual Income Tax Return (Form 1040) originally due or filed immediately
before (if filed before the original due date) the deed is offered for recordation.
Federal
Adjusted
Gross Income

Name

Social Security
Number
(if 18 or over)

Income Tax
Filing
Requirement
(YES/NO)?

Applicant /
Grantee 1:
Grantee 2:
Grantee 3:
Grantee 4:
Resident 1:
Resident 2:
Resident 3:
Resident 4:
Resident 5:
Resident 6:
(Provide names and information of additional grantees or household residents on a separate sheet)

2.

Enter Combined Federal Adjusted Gross Income:

3.

Enter Qualifying Household Income:

$

$

$
 If amount entered in Line 2 exceeds the amount entered
in Line 3, you do not qualify for the reduced recordation tax rate.

(see Line-by-line instructions)

Required Documentary Evidence (see instructions under Documentary Evidence):
(1) Copy of the Settlement Statement or Closing Disclosure Form,
(2) Copy of Form ASD-100 (or ASD-111/COOP for co-op unit), the Homestead Deduction
application form certified or signed by the applicant,
(3) For each individual listed under Part IV, Line 1, attach a copy of that individual’s entire
U.S. Individual Income Tax Return (Form 1040) originally due or filed immediately before
(if filed before the original due date) the deed is offered for recordation.
(4) Copy of the Divorce Decree or Separation Agreement, if applicable.

Form ROD 11 (Rev. 10/2023)

Government of the
District of Columbia

Office of Tax and Revenue

Recorder of Deeds

1101 4th Street, SW
Washington, DC 20024
Phone: (202) 727-5374

PART V - Notarization
Under penalties of law, I hereby swear or affirm declare that I have examined this application,
including any accompanying attachments, and, to the best of my knowledge, it is correct. Any false
statement that I made on this application is punishable by criminal penalties under the laws of the
District of Columbia.

Applicant’s Signature

Date

Applicant’s Telephone No. (Home)

Applicant’s Telephone No. (Work)

Sworn and subscribed before me this

(Notarial Seal)

Form ROD 11 (Rev. 10/2023)

day of

Notary Public

, 20

.