What is the purpose of the reconfirmation form and who is Tax Management Associates (TMA)?
The Office of Tax and Revenue (OTR) has hired Tax Management Associates (TMA) to conduct reconfirmation audits. TMA is verifying the Homestead benefit, Senior Citizen and Disabled tax relief status of residential properties to ensure the accuracy of OTR’s records. All questions and completed reconfirmations are required to be returned to TMA for processing. Forms and documents are required to be mailed back to Homestead Audit Center, 5121 Parkway Plaza Blvd, Charlotte, NC 28217 or emailed to [email protected]. To avoid delays in processing do not mail the form and documentation back to OTR. All questions should be directed to TMA’s call center between the hours of 9 am and 5 pm, Monday through Friday at 1(888) 640-5506.
Why was I sent this form?
The Office of Tax and Revenue (OTR) is in the process of conducting an audit/review 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, Senior Citizen and Disabled tax relief.
Will I lose my Homestead benefit/Senior Citizen and Disabled tax relief if I do not complete and return this form?
The Office of Tax and Revenue (OTR) 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 or email TMA’s call center between the hours of 9 am and 5 pm, Monday through Friday at 1(888) 640-5506 or email your questions to [email protected]. 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?
Yes, you should complete and return the form to Tax Management Associates (TMA) 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 Tax Management Associates (TMA) 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 (OTR’s) records, you must also complete a Homestead cancellation form (ASD-105) electronically Here 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, you are no longer domiciled in the District of Columbia, or if you otherwise become ineligible for any other reason.
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 mailing address. A property owner must also complete a Homestead cancellation form (ASD-105) electronically Here within 30 days of the date that he or she moves from the property, the property is no longer his or her principal place of residence, he or she is no longer domiciled in the District of Columbia, or if you otherwise become ineligible for any other reason.
The property is in my deceased parent’s name. I’m the heir; can I complete this form and return it to you?
Yes. Please complete the questionnaire, including a statement that the record owner is deceased, and return as instructed. In the interim, within 30 days of death, the personal representative of the estate of the deceased must complete a Homestead cancellation form (ASD-105) electronically Here. 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?
Yes, your parent should complete the form and return it to Tax Management Associates (TMA). 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 Tax Management Associates (TMA). 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 the property qualifies for the Homestead benefit, the senior owns 50% or more of the property, and the household federal adjusted gross income does not exceed the income limits, currently $149,400*.
*Subject to change during January of each year. Please visit OTR’s webpage for an updated amount.
To get the 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?
For tax year 2021, the total federal adjusted gross income (FAGI) of everyone living in the home must be less than $149,400*. Although you do not have to include the income of tenants renting for market value under a written lease, you do have to include the rental income from the tenants. You will need to provide a copy of your tenant’s signed lease.
*Subject to change during January of each year. Please visit OTR’s webpage for an updated amount.
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 Senior Citizen tax relief programs. Please be sure to complete the form, sign it, and send it back to Tax Managements Associates (TMA) by the requested response date.
Will someone contact me if this form is incomplete?
No, please make certain the form is completely filled out. Any incomplete information may result in the removal of the Homestead benefit, Senior Citizen and/or Disabled tax relief programs. If you need further assistance, you may call or email TMA’s call center between the hours of 9 am and 5 pm, Monday through Friday at 1(888) 640-5506 or email your questions to [email protected]. In addition, you may visit the Real Property Tax Administration’s office located at 1101 4th Street, SW, Suite W550, Washington, DC 20024. A tax specialist will be happy to assist you during the business hours of 8:30 am to 4:30 pm, Monday through Friday.
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 Tax Management Associate (TMA) by the requested response date, regardless of how soon it has been since you applied.
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 requested response date advising Tax Management Associate (TMA) 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 to Tax Management Associate (TMA) by the requested 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 TMA does not receive the completed form by the requested response date, the Homestead benefit, Senior Citizen or Disabled tax relief program(s) 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 is used to update property records and verify tax compliance within the Office of Tax and Revenue.
I just received this letter today. Can I get an extension of the 30-day deadline?
It is extremely important that your response is provided timely. However, while we do not generally provide an extension, we will do so on a case-by-case basis for extenuating circumstances.
To expedite receipt of your information, you can email the form to [email protected]. For additional information, you can also promptly contact TMA’s call center between the hours of 9 am and 5 pm, Monday through Friday at 1(888) 640-5506.
I lost my Homestead benefit, Senior Citizen or Disabled tax relief, what course of action do I have if I disagree with the decision?
The property owner can appeal the Office of Tax and Revenue’s (OTR’s) denial of tax benefits by submitting a Benefit Appeal Application online(here) within 45 days of the date of the notice denying the benefits.
How to submit a benefit appeal application?
To file a Homestead, Senior Citizen, or Disabled tax relief first level appeal, please complete the Homestead Appeal application by visiting www.MyTax.DC.gov
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If you disagree with the OTR’s decision on your appeal, you may further appeal to the Real Property Tax Appeals Commission. Filing a first level appeal with OTR is a prerequisite to filing the second level appeal to the Real Property Tax Appeals Commission, as well as the third level appeal to the Superior Court of the District of Columbia.