District of Columbia Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners

Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners
Form ASD-110
ASD-110 APPLICATION FOR
REAL PROPERTY TAX DEFERRAL

Government of the
District of Columbia

Print in CAPITAL letters using black ink. Leave lines blank that do not apply.

*001100110000*



RECONFIRMATION

APPLICATION
PERSONAL INFORMATION

Owner social security number (SSN)-REQUIRED Email Address

M.I.

Owner First Name

Co-owner SSN- REQUIRED

Last Name

Email Address

Co-owner First Name

M.I.

Last Name

Current mailing address (number and street)

City

State

Zip Code +4

PROPERTY INFORMATION

Quadrant

Property address (number and street)

Square

Suffix

Lot

Unit Number

Zip Code +4

TAX DEFERRAL PROGRAMS

You may be eligible for the Tax Deferral Program for Low-Income Senior Property Owners (PART I) or Low-Income Property Owners (PART II).
The Low-Income Senior Tax Deferral Program permits eligible low-income seniors to defer all real property taxes owed, currently, prospectively and
retroactively. The Low-Income Tax Deferral Program permits eligible low-income owners to annually defer the increase over the prior year’s real
property taxes. This is a one-time application.
Your aggregate tax deferral amount cannot exceed 25% of the property’s assessed value.

PART I-Tax Deferral for Low-Income Senior Property Owner
To apply for the Low-Income Senior Property Owner Tax Deferral program at 6% interest:
(1) you must be a District domiciliary;
(2) you must own at least 50% of a house or condominium (with no more than 5 dwelling units therein) in the District;
(3) the house or condominium must be your principal place of residence;
(4) you must be 65 years of age or older;
(5) your household Federal Adjusted Gross Income (Fed AGI) must be less than $50,000 (aggregate income of all persons residing in household,
excluding tenants with fair market value leases);
To qualify for the 0% interest deferral, you must meet above 6% interest Tax Deferral program criteria AND:
(1) be at least 75 years old;
(2) for the last 25 years have been domiciled and owning a principal place of residence in the District; and have household interest and dividend
income less than $12,500
The deferral will apply to the first tax year indicated and succeeding tax years thereafter. You are responsible for any tax sale expenses, including legal
fees; such expenses are not deferred.

1. Owner birth date (mmddyyyy)

2. Are you domiciled in the District of Columbia?

Co-owner birth date (mmddyyyy)
2. Yes

3. Do you own and occupy this residential property as your principal residence?

3. Yes

4. Provide the date you moved into this residential property (mm-yyyy).

4.

No
No

If you have further questions, you may reach us at (202) 727-4TAX(4829), FAX: (202) 442-6691, or at MyTax.DC.gov

MAIL TO: Office of Tax and Revenue, 1101 4th Street, SW, 4th FL, Washington, DC 20024 



Form ASD-110(Rev. 09/2020)



ASD-110 APPLICATION FOR REAL
PROPERTY TAX DEFERRAL

Government of the
District of Columbia

Print in CAPITAL letters using black ink. Leave lines blank that do not apply.



*001100120000*

PART I CONTINUED
5. Enter the first tax year for which the deferral is applicable (yyyy).
5.
6. Is your household Federal Adjusted Gross Income (Fed AGI) less than $50,000? 6. Yes
Use income for year ended before beginning of real property tax year
E.g., Use 2018 income for application made during 10/1/2019 – 9/30/2020
7. Are you 75 years of age or older?
7. Yes
8. Is the household interest and dividend income less than $12,500?
8. Yes
9. For at least the last 25 years, have you:
a. Owned a principal residence in the District (including this one)?
9a. Yes
Check “Yes” if no more than 2 consecutive gaps of ownership or any gap did not exceed 120 days
b.Been continuously domiciled in the District?
9b. Yes
c. Please provide a list of all properties at which you have lived within the District during the last 25
Street Address
From:

/

To:
YYYY

From:

/
MM

/
MM

YYYY

Street Address

No
No
years:

To:
YYYY

/
MM

YYYY

Street Address
/

MM

No
No

Street Address

MM

From:

No

To:
YYYY

/
MM

YYYY

/

From:

MM

To:
YYYY

/
MM

YYYY

(Attach additional sheets, if necessary - Begin with current residence)
PART II – Tax Deferral for Low-Income Property Owner (For Non-Seniors)

To apply for the low-income tax deferral program: (1) you must be a District resident living in a house or condominium that you own; (2) the
household Federal Adjusted Gross Income (Fed AGI) must be less than $50,000 (aggregate income of all persons residing in household, excluding
tenants with written fair market value leases); (3) you must file this application for deferral and complete PART II, PART III, PART IV and PART V. The
deferral will apply beginning with the half tax year during which application is made, and to succeeding tax years thereafter (to the extent there is an
increase
in tax). Interest on the deferral for low-income property owners accrues at 6% per annum.

1. Do you own and reside in the property?
2. Is your household Federal Adjusted Gross Income (Fed AGI) less than $50,000?
3. Use income for year ended before beginning of real property tax year
E.g., Use 2018 income for application made during 10/1/2019 – 9/30/2020
3. Please provide the date you moved into the property (mm-yyyy).

1. Yes
2. Yes

No
No

3.

PART III – Other Members of Household (For both Seniors and Non-Seniors to complete)

List the name and social security number of each person living in the home other than you and tenants. If more than four people live in the home,
attach a sheet of paper with the same information for them as shown below.
Last Name

First Name

MI

Social Security Number

If you have further questions, you may reach us at (202) 727-4TAX(4829), FAX: (202) 442-6691, or at MyTax.DC.gov

MAIL TO: Office of Tax and Revenue, 1101 4th Street, SW, 4th FL, Washington, DC 20024 



Form ASD-110(Rev. 09/2020)





Government of the
District of Columbia

ASD-110 APPLICATION FOR REAL
PROPERTY TAX DEFERRAL

*001100130000*

Print in CAPITAL letters using black ink. Leave lines blank that do not apply.

PART IV - Other Property (For both Seniors and Non-Seniors to complete)
Do you currently own other real property in the District of Columbia or elsewhere?
If Yes, complete property information:
Other Property 1.
If located in the District of Columbia:

State

Benefits received for this property:

Homestead

Senior Citizen

Zip Code + 4

Disabled

Other Property 2.
If located in the District of Columbia:

State

Benefits received for this property:

Homestead

Senior Citizen

Abatement

Other

Lot

Suffix
Square
If located outside the District of Columbia, provide the following:
Street
City

No

Lot

Suffix
Square
If located outside the District of Columbia, provide the following:
Street
City

Yes

Disabled

Zip Code + 4
Abatement

Other

PART V – SIGNATURE (For both Seniors and Non-Seniors to complete)
The applicant who is an owner of record of the property must sign and date this application. Only the applicant/owner may
sign. Making a false statement is punishable by criminal penalties under DC Official Code §§ 47-4106 and
22-2405. If you fail to complete Part V, you will not be eligible for the tax deferral for which you are
applying.
Your Responsibilities Regarding the Tax Deferral Program: Verify with your lender that participation in the Tax
Deferral Program does not violate your loan agreement. If your property no longer qualifies for the Tax Deferral Program,
you must within 30 days, in writing, notify the Assessment Services Division/Tax Deferral Program, 1101 4th Street, SW,
Suite 550, Washington, DC 20024. Deferred amounts generally become due within 30 days of ineligibility, e.g. moving, but
are due within 5 days in the case of transferred property. In the event that you become deceased, the property will be
deemed transferred at the latest within 1 year. Deferred amounts not timely paid shall be subject to a 10% penalty and
interest at the rate of 1.5% per month or part thereof (18% per annum). Failure to timely pay deferred amounts that
become due may result in a sale of the property at tax sale. This application and the continued eligibility for the deferral
are subject to periodic audit. Please keep all supporting documentation.
Date (mmddyyyy)

 Owner's signature

Printed First name

M.I.

Daytime phone

Last name

If you have further questions, you may reach us at (202) 727-4TAX(4829), FAX: (202) 442-6691, MyTax.DC.gov

MAIL TO: Office of Tax and Revenue, 1101 4th Street, SW, 4th FL, Washington, DC 20024 



Form ASD-110(Rev. 09/2020)



GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF THE CHIEF FINANCIAL OFFICER
OFFICE OF TAX AND REVENUE

Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners
The District of Columbia has tax deferral programs available for property owners in the District of Columbia. The
Tax Deferral for Low-Income Senior Property Owners provides senior citizens (65 years of age or older) the ability
to defer any real property taxes owed. The second, the Tax Deferral for Low-Income, provides a low-income
property owner the opportunity to defer annual increases in real property taxes. Before applying, verify with your
lender that participation in the Tax Deferral Program does not violate your loan agreement. If there is a
violation, you may be in default.
Please note that there are eligibility requirements that must be met for each of these programs and required
documentation, which are noted on the application form. Interest on the deferred amount for all low-income
property owners accrues at the rate of 6% per annum. However, there is no interest charged for seniors who
are at least 75 years of age and meet residency and income tests. No further deferrals of real property tax
shall be granted when the aggregate amount of the real property tax plus interest from prior tax years is
25% or more of the assessed value of the real property.
Deferred real property tax, together with interest and penalties shall be payable upon the transfer of the real
property. Real property that is not transferred within one year from the date of death of the eligible owner
shall be deemed transferred. Real property tax, together with interest and penalties, not paid within 5 days
of the date of transfer shall be deemed delinquent real property tax. For eligible seniors, if a properly
completed and approved application is filed, taxes may be deferred beginning with any prior tax year as stated in
the application. Unless otherwise noted, the eligible senior’s deferral will continue thereafter.
For low-income property owners, if a properly completed and approved application is filed from October 1 to
March 31, the property will receive these tax relief benefits 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 benefit reflected on the second-half tax bill (and for all tax years in the future). If you enter
these programs but, at a future date, no longer meet the eligibility requirements, you must notify us in writing and
within 30 days at the following address:
Office of Tax and Revenue, Real Property Tax Administration: 1101 4th Street, SW 4th Floor, Washington, DC
20024 -- Attn: Assessment Services Division - Tax Deferral Program. If you fail to provide written and timely
notification as instructed, you may have to pay a penalty of 10 percent of the delinquent tax and 1.5 percent interest
on such tax for each month that the property wrongfully received the benefit(s). This application and continued
eligibility for these tax benefits are subject to periodic audit. Please keep all supporting documentation.
Office of Tax and Revenue, 1101 4th Street, SW, 4th FL, Washington, DC 20024
(202) 727-4TAX (Tel), (202) 442-6691 (Fax), MyTax.DC.gov (Website)
Form ASD-110(Rev. 09/2020)