All first-time homebuyer applications are subject to audit. You MUST qualify for the homestead deduction in order to qualify for the reduced recordation tax. See the following link for more information about qualifying for the homestead deduction and where to apply.

Part of the homestead deduction consist of meeting the domicile requirement:

You must be domiciled in the District of Columbia, and the property must be your principal place of residence. Therefore, you must ensure that all relevant indicators, including but not limited to driver's license, tax filing address, voter's registration, and other pertinent documentation align with the subject property.  

For more information see:

https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions

ROD 11 - Reduced Recordation Tax Rate for First-Time Homebuyers FY2027