Budget & Taxes (Property Tax)

The Senior Property Tax Aggregation Amendment Act of 2025 would allow seniors aged 65 or older who live in a home to combine their ownership shares with other eligible co-owners (also 65+ and living in the home) to meet the 50% ownership requirement for property tax relief. Currently, seniors with less than 50% individual ownership - such as those sharing a family home with siblings - cannot qualify for tax relief even if they meet age and income criteria, risking tax sales. The bill amends eligibility rules to permit this aggregation, preventing unnecessary foreclosures for seniors in multi-owner homes. This change aligns the District's policy with most states that focus on age, income, and residency rather than strict individual ownership percentages.

This bill (B 26-0484) simplifies property tax appeals in D.C. by removing a rule that blocked adjustments to assessments if the error was within 5% of the original value. It directly affects residential and commercial property owners who face overpayments due to assessment errors, particularly lower-income residents and seniors. Key changes include extending authorization letters for appeals to 3 years, requiring RPTAC decisions to be issued within 30 days (by March 1 instead of February 1), standardizing deadlines to business days, and allowing electronic delivery of appeals communications. These provisions aim to reduce administrative burdens and make the system more timely and accessible.