District of Columbia Homestead Deduction, Senior Citizen and Disabled Property Tax Relief Application

Homestead Deduction, Senior Citizen and Disabled Property Tax Relief Application
Form ASD-100
	

Government of the
District of Columbia

Check one:

Initial Application

*001000110000*



Reconfirmation

PART 1 – PERSONAL INFORMATION
	

Email address

Co-owner SSN

	

M.I.	

Last name

Co-owner first name	

M.I.	

Last name

PART 2 – PROPERTY INFORMATION
Property address (number and street)-REQUIRED

Square	

Suffix	

PART 3 – HOMESTEAD DEDUCTION
1. Are you domiciled in the District of Columbia?

Quadrant

Lot	

Unit Number	

Applicants must complete Part 3.
Yes	

No – if no, you do not qualify. (See instructions regarding domicile.)
Yes	

2. Do you own and occupy this residential property as your principal residence?
3. Provide the date you moved in to this residential property:

Yes, complete property information below

Suffix		Lot

If located in the District of Columbia, otherwise provide the following:	

Street	

City

Benefits received for this property:	
Square		

No – if no, you do not qualify.

mmddyyyy

4. Do you own other real property in the District of Columbia or elsewhere?
Square		

Zip Code +4

Homestead	

State	

Senior Citizen	

Suffix		Lot

Abatement	

Other

If located in the District of Columbia, otherwise provide the following:	

Street	

Benefits received for this property:	

Disabled	

Zip Code +4

City

Homestead	

State	

Senior Citizen	

Disabled	

Zip Code +4

Abatement	

Other

PART 4 – PROPERTY TAX RELIEF FOR SENIORS
At least one owner must be 65 or older and have at least 50% ownership of the property. To qualify for senior tax relief in tax year 2021, total household federal adjusted gross
income for 2019 must be less than $135,750. See instructions for additional information. Applicants must also complete Part 3 above.
Owner's birth date (mmddyyyy)
Co-owner birth date (mmddyyyy)
List the name and SSN of each adult resident living in this property other than the owner(s) or tenant(s):
First Name	
Last name	

Social Security Number

First Name	

Social Security Number

Last name	

PART 5 – PROPERTY TAX RELIEF FOR DISABLED
At least one owner must be certified by the Social Security Administration (SSA) as permanently and totally disabled or be receiving District or Federal disability payments and
have at least 50% ownership of the property. To qualify for disabled tax relief in tax year 2021, total household federal adjusted gross income for 2019 must be less than
$135,750. See instructions for additional information. Applicants must also complete Part 3 above.
1. Do you (or a co-owner) own at least 50% of the property and either have been certified by SSA as permanently and totally disabled or are receiving District or Federal
government disability payments?
Yes – please read the instructions and attach requested documentation. Provide other residents’ information in Part 4.

PART 6 – SIGNATURE

Under penalties of law, I declare that I have examined this Statement (and any attachments) and, to the best of my knowledge, it is correct. Making a false statement is punishable by criminal penalties under the
District of Columbia Official Code §§47-4106 and 22-2405
Date (mmddyyyy)
Daytime phone
Owner's signature

First name	

l

M.I.

Last name	

Incomplete applications will be returned for completion before any property tax benefit is granted. This application and continued eligibility for these property tax benefits are
subject to periodic audit. Denial of this application or reconfirmation may be appealed. The appeal form is posted on the OTR website: www.MyTax.dc.gov

Form ASD-100 (Rev. 02/2021)

l

INSTRUCTIONS for ASD-100
1. Provide all requested and applicable information on the form.
• Active Duty Military Service Members: Submit Form DD 2058,
Incomplete applications will be returned. If requested information is not State of Legal Residence Certificate, with your homestead appliapplicable, leave blank. Use additional forms if necessary for
cation. Form DD 2058 must have been submitted to your local
additional properties in Part 3 or additional household residents in Part military Finance Office to indicate the District as your domicile.
4. Check if initial application or reconfirmation (new information).
• Congress/Congressional Aide: A member of Congress is generally
not considered a District domiciliary. A Congressional aide who is a
2. Parts 1 and 2 – Personal and Property Information: must be
resident of the Member’s home state and is not registered to vote in
completed by all applicants. SSN is the Social Security number.
the District is not generally considered domiciled in the District.
3. Part 3 – Homestead Deduction: questions 1 through 3 must be
completed by all applicants. Question 4 should only be completed by • Move-in Date: This is the date you moved or will have moved
permanently from your prior residence to the new homestead.
applicants owning additional real property. If additional properties are
located within the District, provide the square, suffix and lot, otherwise,
• Multiple Homesteads: Taxpayers may not receive the Homestead
provide the real property address.
Deduction on more than one lot. If you move to a new home, you
4. Part 4 – Property Tax Relief for Seniors: must be completed by all
must notify the Homestead Unit of the Office of Tax and Revenue
applicants 65 or older seeking property tax relief. Only one owner need
(“OTR”) to cancel the homestead deduction of the former principal
be 65 or older to qualify but that person must own at least 50% of the
residence. The cancellation form is available on our Web site.
property. To qualify for senior tax relief in tax year 2021, total household
•
Non-U.S. Citizen/G-4 Visa: Non-U.S. citizens are generally not
federal adjusted gross income for 2019 must be less than $135,750.
eligible
to be considered District domiciliaries unless they possess
This includes all persons residing in the household, excluding tenants
valid Permanent Resident Alien Cards. Proof of indefinite asylum is
paying fair market rent under a written lease.
also acceptable. Temporary visas and work visas do not qualify.
5. Part 5 – Property Tax Relief for Disabled: Check the "yes" box if you
Please include a copy of the front and back of your Permanent
(or a co-owner) own at least 50% of the property and have been certified Resident Alien Card. An applicant holding a G-4 visa may be
by SSA as permanently and totally disabled or if you (or a co-owner) are
considered a District domiciliary. Please include a copy of the front
receiving District or Federal government disability payments. Provide a
and back of your G-4 visa as well as a letter from your international
copy of the disabled person's SSA certification of permanent and total
organization employer verifying your employment and term.
disability OR provide evidence of the person's SSI, SSD, Federal, DC or
•
railroad retirement disability payments. Only one owner need be disabled Social Security Number (SSN): Disclosure of your SSN and those of
members of your household (Part 4) is mandatory. The SSN will be
to qualify, but that person must own at least 50% of the property. To
used to verify taxpayer identity information and Homestead/Disabled/
qualify for disabled tax relief in tax year 2021, total household federal
Senior Citizen eligibility.
adjusted gross income for 2019 must be less than $135,750. This
includes all persons residing in the household, excluding tenants paying • Tax Abatement: You must indicate in Part 3 whether you own a
property that is receiving the 5-year low-income tax abatement.
fair market rent under a written lease.
6. Part 6 – Affidavit: must be completed by all applicants. There are
criminal penalties for knowingly providing false information on this
application. In addition to the penalties for perjury, making a false
statement is punishable by criminal penalties under the District of
Columbia Official Code §§ 47-4106 and 22-2405.

• Titled in Trust or Business Organization: Property cannot receive
the Homestead Deduction if it is held in an irrevocable trust
(except a special needs trust) or if the record owner is a
corporation, LLC or other business entity (except a partnership in
which all partners occupy the property as their principal residence).

7. Qualifying applicants may be eligible for both a homestead deduction • Approved Applications: If an approved application is filed from
and tax relief for either Senior or Disabled. There is no additional benefit
October 1 to March 31, the property will receive these benefits for
the entire tax year. If an approved application is filed from April 1
for being Senior and Disabled.
to September 30, the property will receive the benefit on the second8. Send the completed application to the Office of Tax and Revenue
half tax bill. Homestead Deduction/Disabled/Senior Citizen Tax Relief
(OTR) at the address below :
begins with the period when the application is filed; you cannot
obtain the benefits for prior periods, even if you otherwise qualified for
them.
Office of Tax and Revenue
4th Floor
• Cancellation: If the property ceases to qualify for Homestead/
1101 4th Street, SW
Disabled/Senior Citizen benefits, you must provide written notification
Washington, DC 20024
to OTR’s Homestead Unit within 30 days of the change in eligibility.
Loss of eligibility may result if the ownership changes or if the owner
Information about the Homestead Deduction and
moves out of the property or loses District domicile. A notification
form is available on OTR’s website. If you fail to provide written and
Property Tax Relief for Seniors or Disabled
timely notification as instructed, you may have to pay a penalty of
• Domicile: To apply for the Homestead Deduction/Disabled/Se-nior
10% of the delinquent tax and 1.5% interest on such tax for each
Citizen Tax Relief, you must be domiciled in the District of
month that the property wrongfully received the benefit(s).
Columbia and the property listed on this form must be your
principal residence. To establish District domicile, the District
must be your permanent home. Actions which you should take to
establish domicile include obtaining a District driver’s license/
Identification card, registering your vehicle in the District, and
registering and actively voting in the District. You should also file
District and Federal income tax returns from this residence.

Office of Tax and Revenue • Homestead Unit • 1101 4th Street, SW, Washington, DC 20024
(202) 727-4TAX (Tel) • (202) 442-6691 (Fax) • [email protected]• www.MyTax.dc.gov (Website)
Form ASD-100 (Rev. 02/2021)