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Office of Tax and Revenue
 

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OTR's Walk-In Center remains closed until further notice. Customer service representatives are available to assist by calling (202) 727-4TAX (4829).
Online services are available 24/7 via MyTax.DC.gov.
OTR's annual Real Property Tax Sale will be held October 13-14, 2021. Learn more here.

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Co-op Housing and Property Transferred to a Trust

To qualify for the Homestead Deduction in the case of a cooperative housing association, the unit must be occupied by the shareholder (or member) as his/her principal residence (domicile), and the benefit is granted to the cooperative (which will supply and collect the applications).

In the case of property transferred to a trust, the property may qualify for the Homestead benefit if:

The property was eligible for the Homestead benefit before the transfer;

  • The property is transferred to a revocable trust;
  • The transfer is not for money (or other consideration); and
  • The property remains the principal place of residence of the applicant/transferor/trustor before and after the transfer.