District of Columbia Lower Income Homeownership Exemption Program

Lower Income Homeownership Exemption Program
Form ROD 9
The Lower Income Homeownership Exemption Program
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

Individual applicants must complete Part I through Part IV, non-profit organizations,
shared equity investors and cooperative housing associations must complete Part I
through Part V, of the application for Lower Income/Shared Equity Homeownership
Exemption (D.C. Law 5-31).
In order to qualify, your income must fall under the household income limits against
all person(s) in the household. The purchase price of the property shall not exceed
$556,000.00.
The Lower Income Homeownership Exemption program, if you qualify, will abate
your real property taxes for the first five (5) years you are in your home, depending
on when you apply.
If the transfer is under a Shared Equity Financing Agreement (SEF), a copy of the
SEF Agreement must accompany the claim for exemption. If the transfer is under
the Non-Profit Housing Organization provision, a copy of the organization's
certification under section 501 (c)(3) of the Internal Revenue Code must accompany
the claim for exemption. If the transfer is under the Cooperative Housing Association
provision, a list of all tenants and a completed Part Ill (Household Gross Income
Schedule), along with proof of income for each qualifying tenant must accompany
the claim for exemption.
An exemption if approved, shall be effective the October 1 following the date your
deed is recorded.
The filing deadline for the Lower Income Homeownership Exemption-Tax Abatement
application received in any given tax year is September 30.
Once approved, a notice from the Office of Tax and Revenue's (OTR) Real Property
Tax Administration will be sent to you stating the effective dates the property will be
placed in a non-taxable status. Once that notice is received, the applicant should
notify and send a copy of the notice to the agency or person(s) to whom they pay
their real property taxes.
If the household ceases to qualify for the lower Income Homeownership
Exemption, it is the responsibility of the owner to provide written notification to
OTR's Special Programs Unit within 30 days of the change in eligibility. Email
[email protected].

Form ROD 9 (Rev. 10/2023)

Government of the
District of Columbia

In order to consider your Lower Income Homeownership Exemption TaxAbatement application, the following documentary evidence is required:
Office of Tax and Revenue
Recorder of Deeds

1101 4th Street, SW
Washington,DC 20024

Phone (202)727-5374

1. The Lower Income Homeownership Exemption Application (FP-420).
2. Copy of the Settlement Statement.
3. Copy of Sales Contract.
4. Proof of Annual Household Income:
Evidence of income includes, but is not limited to, current pay stubs,
Employment letters, Social Security statements, public assistance
statements, retirement allotment, and unemployment compensation. In
addition, we require your previous year's income tax returns and Income
Statement (W-2).
5. If all eligible working person(s) in the household are not working, state in a
Notarized affidavit that the eligible person(s) is not working, the last
employment that person(s) held, and why that person(s) is not working now.
6. For self-employed person(s) you must provide a notarized Profit and Loss
Statement, under penalty of perjury, for current income and previous year's
income tax returns.

Form ROD 9 (Rev. 10/2023)

Government of the
District of Columbia
Office of Tax and

Revenue

LOWER INCOME/SHARED EQUITY HOMEOWNERSHIP
EXEMPTION [ DC CODE SEC. 47-3502 (a) (1) 2001 ED.]

Recorder of Deeds
1101 4th Street, SW
Washington , DC 20024

QUALIFYING INCOME TABLE: EFFECTIVE: October 1, 2023

Phone (202)727-5374

Form ROD 9 (Rev. 10/2023)

PERSONS IN
HOUSEHOLD

HOUSEHOLD
INCOME LIMITS

1.

$80,100

2.

$91,500

3.

$102,960

4.

$114,360

5.

$123,540

6.

$132,660

7.

$141,840

8.

$150,960

Government of the
District of Columbia
Office of Tax and Revenue
Recorder of Deeds

ECONOMIC DEVELOPMENT ZONES
LOWER INCOME HOMEOWNERSHIP
EXEMPTION [ DC CODE SEC. 47-3502 (b) (4) 2001 ED.]

1101 4th Street, SW
Washington , DC 20024

Phone (202)727-5374

QUALIFYING INCOME TABLE: EFFECTIVE: October 1, 2023

PERSONS IN
HOUSEHOLD

Form ROD 9 (Rev. 10/2023)

HOUSEHOLD
INCOME LIMITS

1.

$117,098

2.

$133,826

3.

$150,554

4.

$167,282

5.

$177,737

6.

$177,737

7.

$177,737

8.

$177,737

APPLICATION

A

Lower Income/Share Equity Homeownership Exemption
(D.C.Law 5-31)
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

First Name

MI

Last Name

Claimant’s Social Security Number

Address

Spouse’s Social Security Number

City

State

Zip Code

Apt. No.

If address of property for which exemption is being claimed is different from above, list here:

Is the property for which the exemption is being claimed: (check one)
Private Home
Apartment
Condominium
PART I
1. Total Household Gross Income (from Part III, Line t)
2.

Qualifying Income (from Qualifying Income Table)
Net difference (if Line 2 exceeds Line 1, you qualify for
This exemption)

PART II
1. Square
2.

3.
4.

5.

6.

$

Suffix

Lot

Is the property being transferred

$
$

Designation of purchased property.
in fee simple

cooperative housing association

pursuant to a shared equity agreement

to a non-profit organization

economic development zone

If transferred pursuant to shared equity agreement, is the lower-income household
receiving a credit against rent?
YES
NO
If property is owned by cooperative housing association
are at least 50% of the dwelling units contained therein
occupied by households which meet income limitation?
YES
NO
If transferred to a non-profit organization, has that
Organization been approved by the Internal Revenue
Service?

YES

NO

If transferred to a non-profit organization, does that
organization intend to transfer the property within 1
year to a household subject to the income limitations?

YES

NO

YES

NO

7.

Have you ever owned real estate before?
If YES, state where

8.

Purchase price $

9.

Amount of mortgage $

(attach copy of sales contract and settlement sheet)

10. Date mortgage finally due (matures)
11. Do you own the property 100%?
If NO, what is your ownership interest?

Form ROD 9 (Rev. 10/2023)

%

YES

NO

12.. If you own less than 100% interest in the
property, state name of owner of remainder.

***

13. Do you have an option to purchase any interest
Not now owned by you?

YES

NO

14. Did you receive a credit on the purchase price of the
property? If YES, state amount:

YES

15. Did you purchase the property from a member of your

YES

NO

YES

NO

$

NO

Family? If YES, state name of seller:
Did you reside in the property 12 months per year?

If NO, how many months during the year do you reside in the property?
16. Do you own (in part or whole) any other real property?

YES

NO

YES

NO

If YES, state where:
17. Have you ever applied for the Lower Income
Homeownership Exemption program before?
If YES, indicate date and disposition of your application.
PART III
Household Gross Income Schedule
You must include the total income of all members living in the household you own or rent.
Source of Income
(a)

Wages, salary, tips, bonus, commissions, fees

(b)

Dividents & Interest

(c)

Business Income

(d)

Pensions & Annuities

(e)

Capital gain & profits

(f)

Alimony Received

(g)

Social Security and/or Railroad Retirement

(h)

Unemployment insurance and/or
Workman’s compensation

(i)

Support money and/or public assistance grants

(j)

Sick pay excluded from home

(k)

Military compenstation

(l)

Fellowship awards and grants

(m) Life insurance proceeds
(n)

Veteran’s pensions and disability payments

(o)

GI bill benefits

(p)

Loss time insurance

(q)

Income subject to Unincorporated Business Tax

(r)

Cash distributions

(s)

Other (specify)

(t)

TOTAL HOUSEHOLD GROSS INCOME
(enter here and on Line 1, Part 1, Page 2)

Form ROD 9 (Rev. 10/2023)

(1)
Claimant

(2)
Spouse

(3)
All Others

(4)
TOTAL

Household Residents Other than Claimant
List name, relationship, and social security number of all persons residing in the household.
Name

Relationship

Social Security No.

Age

I hereby swear or affirm under penalty of this law that this return, including any accompanying
Schedules and Statements , has been examined by me/us and to the best of my/our information,
knowledge and belief that statements and representations are correct and true. 1/we hereby
acknowledge that any false statement or misrepresentations 1/we made on this return is
punishable by criminal penalties under the laws of the District of Columbia.

Signature of Claimant

Date

Signature of Preparer if other than Claimant

Date

Claimant’s Telephone No. (Home)

Claimant's Telephone No. (Work)

Print Name of Preparer if other than Claimant

Sworn and subscribed before me this

(Notarial Seal)

Form ROD 9 (Rev. 10/2023)

day of

, 20___.

Notary Public

PART V
Certification of Non-Profit Organizations, Shared Equity Investors and
Cooperative Housing Associations
A. Single Family Residence
I, _

, a duly authorized officer of
hereby certify under oath,

Non-profit Housing Organization
that the

intends to transfer the property
Non-profit Housing Organization

herein before described to a lower income household within three years from the date of
acquisition by
Non-profit Housing Organization

Authorized Signature
Title
Sworn and subscribed before me this

day of

(Notarial Seal)

, 20___.

Notary Public

B. Multi-Family Dwelling

I,

, a duly authorized officer of
hereby certify under oath,
Non-profitHousing Organization
intends to transfer at least 35%

that the
Non-profit Housing Organization

of the units in the herein before described real property to lower income households within
three years from the date of acquisition by
Non-profit Housing Organization

Authorized Signature
Title
Sworn and subscribed before me this

(Notarial Seal)
Form ROD 9 (Rev. 10/2023)

day of

, 20___.

Notary Public

C. Shared Equity Financing

I,(We)
, person(s) acquiring qualified
ownership interest in the property herein/before described pursuant a SEF agreement,
hereby certify that the CEF agreement is intended to meet the requirements set forth in
D.C. Law 5-31
Authorized Signature
Title
Sworn and subscribed before me this

day of

, 20___.

Notary Public

(Notarial Seal)

D. Cooperative Housing Association
I,

, a duly authorized officer of
hereby certify under oath,
Cooperative Housing Organization

intends to transfer at least 50%

that the
Non-profit Housing Organization

of the units in the herein before described real property to lower income households within
three years from the date of acquisition by
Cooperative Housing Organization

Authorized Signature
Title
Sworn and subscribed before me this

(Notarial Seal)

Form ROD 9 (Rev. 10/2023)

day of

, 20___.

Notary Public