The District of Columbia real property Senior/Disabled Deduction income limit will increase to $127,100 from $125,000 for the 2015 real property tax year. This Senior/Disabled benefit reduces real property taxes by 50 percent for property owners who are 65 years old or older, or disabled, and who own 50 percent of the property.

The Office of Tax and Revenue mails notices of entitlement or rescissions to property owners who may qualify for the benefit. However, property owners who do not already have the benefit must apply for the deduction. For Tax Year 2015 (beginning October 1, 2014) the total federal adjusted gross income of everyone living in the property or cooperative unit, excluding tenants, must be less than $127,100 for the 2013 income tax filing (due April 15, 2014).

Owners of properties receiving the Senior/Disabled benefit are responsible for notifying OTR when eligibility ceases. Written notice, including the square and lot of the property, or a completed Cancellation of Homestead Deduction – Senior Citizen Tax Relief form, must be sent within 30 days of a change in ownership or owner-occupancy status.

To obtain a copy of the Homestead Deduction and Senior Citizen/Disabled Property Tax Relief Application, FP-100, or cancellation form, FP-105, visit www.taxpayerservicecenter.com under “Tax Forms and Publications.”

For additional information, please contact the Office of Tax and Revenue’s Customer Service Administration at (202) 727-4TAX (4829).