Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief:
This benefit reduces your real property
An application must be on file with the Office of Tax and Revenue;
The property must be occupied by the owner/applicant and contain no more than five dwelling units (including the unit occupied by the owner); and
The property must be the principal residence (domicile) of the owner/applicant.
If a properly completed and approved application is filed from October 1 to March 31, the property will receive the Homestead benefit for the entire tax year (and for all tax years in the future). If a properly completed and approved application is filed from April 1 to September 30, the property will receive one-half of the benefit reflected on the second-half tax bill (and full deductions for all tax years in the future).
- FP-100 Homestead Deduction, Senior Citizen, and Disabled Property Tax Relief Application/Reconfirmation [PDF]
- Homestead and Senior Citizen Tax Benefit Appeal Application [PDF]
- Cancellation of Homestead Deduction [PDF]
- Homestead Reconfirmation Audits [PDF]
- Co-op Housing and Property Transferred to a Trust