338 APPLICATION FOR SENIOR CITIZEN HOMESTEAD TAX RELIEF

338.1 Application for the fifty percent (50%) tax liability reduction from real property tax pursuant to § 5(a) of the Real Property Tax Rates for Tax Year 1987 Act of 1986 (herein the 'Act'), which is different from the application for the homestead exemption, shall be made by filing on affidavit with the Office of Finance and Revenue. The affidavit shall be in a form approved by the Mayor and shall acknowledge the penalty provided by law for making false statements.338.2 With the exception of applications made for tax year 1987, the application for the reduction in the property tax liability provided pursuant to § 5(a) of the Act shall be filed no later than June 1st preceding any tax year.338.3 Commencing with tax year beginning July 1, 1986 and ending June 30, 1987, the Mayor, in order to implement this subsection, shall mail every five (5) years, on or before April 1st, an application to the applicant-owner or co-owner of Class One Property eligible for the reduction in the property tax liability.338.4 Failure of the Mayor to mail an application to an applicant-owner or co-owner of Class One Property owners eligible for the fifty percent (50%) tax liability reduction provided for the fifty percent (50%) tax liability reduction provided for under this section shall in no manner diminish the obligation of the applicant-owner or co-owner to secure and file, in a timely manner, an application in order to obtain the relief.338.5 Persons eligible for the fifty percent (50%) tax liability reduction pursuant to § 5(a) of the Act on the first day of any tax year shall remain eligible for the entire tax year.338.6 Where there is a change in ownership of residential real property after June 1st but before the beginning of the new tax year on July 1st, the new owner shall immediately notify the Mayor of such change and, if eligible for the reduction in the property tax liability pursuant to § 337, file a properly completed application by July 15th.338.7 If real property for which the fifty percent (50%) tax liability reduction has been received pursuant to § 337 is transferred, the new owner shall immediately notify the Mayor of such change in ownership.338.8 If real property for which the reduction in the property tax liability has been received pursuant to § 337 is transferred, the new owner of the affected property shall not receive a fifty percent (50%) decrease in their real property tax liability without having made application.338.9 For the tax year beginning July 1, 1986 and ending June 30, 1987 only, application for the fifty percent (50%) tax liability reduction for the second half of the tax year shall be filed by February 27, 1987.338.10 For the tax year beginning July 1, 1986 and ending June 30, 1987 only, where there is a change in ownership of residential real property after December 1, 1986, but before January 1, 1987, the new owner shall immediately notify the Mayor of such change and, if eligible for the reduction in the property tax liability pursuant to § 337, file a properly completed application by February 27, 1987.338.11 For the tax year beginning July 1, 1986 and ending June 30, 1987, applications filed by February 27, 1987 shall apply for the remainder of that tax year following the date of application and for succeeding tax years until:- (a) There is a change in ownership in the affected property;

- (b) The applicant-owner or co-owner is no longer eligible; or

(c) Required by § 338.15 of this section.

338.12 Any real property owner who has been granted a reduction in real property tax liability for the preceding tax year pursuant to the Act and becomes ineligible for the reduction shall notify the Mayor of such ineligibility.338.13 If any person subject to the provisions of this section who is required to notify the Mayor of a termination of eligibility for any tax year fails to notify the Mayor of such termination, the fifty percent (50%) tax liability reduction shall be disallowed and the owner of the property shall no longer receive a fifty percent (50%) tax liability reduction for the tax year or years for which the person was ineligible.338.14 In addition to the provisions of § 338.13, there shall be added to the tax a penalty of ten percent (10%) of such tax for each tax year plus interest at the rate of one percent (1%) per month or portion of a month, from the date prescribed for the payment of the tax to the date the deficiency is paid.338.15 For purposes of this section and § 337, any application properly completed and timely filed for the tax year beginning July 1, 1987 and ending June 30, 1988 shall also apply to succeeding tax years until the tax year for which quinquennial filing of the applicant-owner or co-owner is required pursuant to the Act.338.16 Any person who obtains the reduction in the property tax liability under this section, for the tax year beginning July 1, 1987 and ending June 30, 1988 shall obtain the aforementioned relief for each succeeding tax year until the tax year for which the quinquennial filing is required; Provided, that the person remains eligible for the fifty percent (50%) tax liability reduction.338.17 For the tax years beginning after June 30, 1988, the Mayor shall make applications available to any applicant-owner or co-owner of Class One Property for which the reduction in the property tax liability was not obtained for the preceding tax year or second half of the preceding tax year, whichever is applicable.338.18 Any person who is not eligible for the fifty percent (50%) tax liability reduction as of the first day of any tax year, shall be eligible for the reduction in the property tax liability for the second half of the tax year if the person becomes eligible for the reduction before January 1st of the tax year.338.19 To obtain the fifty percent (50%) tax liability reduction for the second half of the tax year, applicant-owners or co-owners of property shall procure, complete, and file an application before January 1st of the tax year.338.20 Applications filed by February 27, 1987 for the second half of the tax year beginning July 1, 1986 and ending June 30, 1987 shall apply for the second half of such tax year and for succeeding tax years until the tax year for which quinquennial filing of the application is required pursuant to § 338.15; Provided, that the person remains eligible for the relief.338.21 In order to obtain the reduction in the property tax liability pursuant to § 337, a person shall be sixty-five (65) years of age or older before July 1st of the tax year for which application is being made.338.22 In order to obtain the fifty percent (50%) tax liability reduction pursuant to § 337 for the second half of the tax year beginning July 1, 1986 and ending June 30, 1987, an applicant-owner or co-owner shall be sixty-five (65) years of age or older on or before January 1, 1987.

SOURCE: Final Rulemaking published at 34 DCR 1837, 1838 (March 20, 1987).