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Office of Tax and Revenue
 

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Homestead Reconfirmation Audit Notices

What is the purpose of the reconfirmation form?
The Office of Tax and Revenue is verifying the Homestead benefit and Senior Citizen tax relief to ensure the accuracy of our records.

Why was I sent this form?
The Office of Tax and Revenue is in the process of conducting an audit of some of the properties located in the District of Columbia that have received and/or are receiving owner-occupied residential real property tax benefits, including the Homestead benefit and Senior Citizen tax relief.

Will I lose my Homestead benefit/Senior Citizen tax relief if I do not complete and return this form?
The Office of Tax and Revenue needs this information to keep you on our active tax benefit rolls. Please be sure to complete the form, sign it and send it back to this office with the required documentation by the due date. If you need assistance with any of the questions or information, you may call the Customer Service Center at (202) 727-4829. If you do not return the form with required documentation, the benefit(s) will be denied.

What if I live in the property part-time? Should I return this form to you?
You should return the form to the Office of Tax and Revenue if you are domiciled in the District of Columbia and you own and occupy this residential property as your principal residence, even if you only live in the property part-time.

I am going to move out of my property next month. Should I complete and return this form to you?
Yes, you must complete the form and return it to us to substantiate the period during which the property qualified for the benefit(s). To ensure the accuracy of the Office of Tax and Revenue’s records, you must also complete a Homestead cancellation form within 30 days of the date that you move from the property, the ownership changes, the property is no longer your principal place of residence, or you are no longer domiciled in the District of Columbia.

I just rented this property out. How do I complete the questions on this form?
Complete all questions on the form, and include the date the property was rented out and your current address. A property owner must also complete a Homestead cancellation form and notify the Office of Tax and Revenue, in writing, within 30 days of the date that he or she moves from the property, the ownership changes, the property is no longer his or her principal place of residence, or he or she is no longer domiciled in the District of Columbia.

The property is in my parents' name and they are deceased. I’m the heir; can I complete this form and return it to you?
You may only complete the form when the ownership change is recorded. Once a deed in your name has been recorded, you may file a properly completed Homestead application. In the interim, the personal representative of the estate of the deceased must complete a Homestead cancellation form and file it within 30 days. Property that has become ineligible for the deduction will have the benefit removed.

My parent is in a nursing home and doesn’t presently occupy the property. Should I complete the form and return it to you anyhow?
Your parent should complete the form and return it to the Office of Tax and Revenue. Temporary absences of the owner from the property will not cause the property to lose the Homestead benefit or Senior Citizen tax relief, so long as the absence of the owner is temporary and the owner remains domiciled in the District of Columbia.

I am a State Department employee on assignment out of the country. Do I qualify for the Homestead benefit and should I return this form?
Yes, you should complete the form and return it to the Office of Tax and Revenue. Temporary absences will not cause the property to lose the Homestead benefit, unless the property is rented or the owner is no longer domiciled in the District of Columbia.

Am I eligible for Senior Citizen tax relief if I am the only owner living in the property, but I only own 25% of the property?
You are not eligible for Senior Citizen tax relief if you own less than 50% of the property. A property owner is eligible for Senior Citizen tax relief if they qualify for the Homestead benefit, own 50% or more of the property, and their household doesn’t exceed the income limits.

To get Senior Citizen tax relief, do I need to include income from everyone living in the house, even if they pay none of the bills associated with this property?
The Tax Year 2022 total federal adjusted gross income of everyone living in the home must be less than $154,750 for 2024. Although you do not have to include the income of tenants, you do have to include the rental income from tenants.

What if I don’t know the income of someone living in the house? Should I return this form incomplete?
Any incomplete information may result in the removal of the Homestead benefit and/or Senior Citizen tax relief. Please be sure to complete the form, sign it and send it back to this office by the response date.

Will someone contact me if this form is incomplete?
Please make certain the form is completely filled out. Any incomplete information may result in the removal of the Homestead benefit/Senior Citizen tax relief. If you need assistance, you may visit the Customer Service Center at 1101 4th Street, SW, 2nd floor and an Office of Tax and Revenue employee will be happy to assist you.

I’m a new owner, and I filed the Homestead benefit/Senior Citizen tax relief form at the time of settlement. Do I need to return this form anyhow?
Yes. Please complete the form and return it to this office by the response date, regardless of how soon it has been since you first filed.

I received this form for my condominium unit, but not for my parking space. Can you send me another form?
Another form for the abutting lot is not necessary. Please complete Part III - Application for Abutting Lot(s) on the form that was sent you to determine the eligibility of an abutting lot (parking space).

I own the property, but this form came to me addressed to the old owner. Should I complete this form and return it to you anyhow?
Yes. Please complete the form, sign it and send it back by the response date advising the Office of Tax and Revenue of the new ownership.

My name is incorrect on this form. Should I correct it on this form and return it to you, or should I do something else?
Please correct your name on the form, complete the form, sign it, and send it back to this office by the response date.

Should I mail this form via certified mail? What happens if you don’t receive it?
A certified letter is not necessary. However, if the Office of Tax and Revenue does not receive the completed form back by the response date, the Homestead benefit/Senior Citizen tax relief will be removed from the property. Your proof of mailing is the stamped, certified receipt. Please always keep a copy of the signed form for your records.

Why do you need my Social Security number?
Your Social Security number will be used to update our property records and to verify tax compliance with the Office of Tax and Revenue.

I just received this letter today. Can I get an extension of the 30-day deadline?
No, there is no extension. If the Office of Tax and Revenue does not receive the completed form back within 30 days, the Homestead benefit/Senior Citizen tax relief will removed from the property. To expedite reception of the form, you may file the form in person at 1101 4th Street, SW, 2nd floor. For your records, bring a copy of the form and have us stamp it as received.