Form ROD 9 (Rev. 10/2022)
Government of the
District of Columbia
Office of Tax
and Revenue
Recorder of Deeds
1101 4th Street, SW
Washington, DC 20024
Phone (202)727-5374
The Lower Income Homeownership Exemption Program
Individual applicants must complete Part I through Part IV, non-profit organizations,
shared equity investors and cooperative housing associations must complete Part I
through Part V, of the application for Lower Income/Shared Equity Homeownership
Exemption (D.C. Law 5-31).
In order to qualify, your income must fall under the household income limits against
all person(s) in the household. The purchase price of the property shall not exceed
$548,000.00.
The Lower Income Homeownership Exemption program, if you qualify, will abate
your real property taxes for the first five (5) years you are in your home, depending
on when you apply.
If the transfer is under a Shared Equity Financing Agreement (SEF), a copy of the
SEF Agreement must accompany the claim for exemption. If the transfer is under
the Non-Profit Housing Organization provision, a copy of the organization's
certification under section 501 (c)(3) of the Internal Revenue Code must accompany
the claim for exemption. If the transfer is under the Cooperative Housing Association
provision, a list of all tenants and a completed Part Ill (Household Gross Income
Schedule), along with proof of income for each qualifying tenant must accompany
the claim for exemption.
An exemption if approved, shall be effective the October 1 following the date your
deed is recorded.
The filing deadline for the Lower Income Homeownership Exemption-Tax Abatement
application received in any given tax year is September 30.
Once approved, a notice from the Office of Tax and Revenue's (OTR) Real Property
Tax Administration will be sent to you stating the effective dates the property will be
placed in a non-taxable status. Once that notice is received, the applicant should
notify and send a copy of the notice to the agency or person(s) to whom they pay
their real property taxes.
If the household ceases to qualify for the lower Income Homeownership
Exemption, it is the responsibility of the owner to provide written notification to
OTR's Special Programs Unit within 30 days of the change in eligibility. Email
[email protected].
Government of the
Form ROD 9 (Rev. 10/2022)
District of Columbia
Office of Tax
and Revenue
Recorder of Deeds
1101 4th Street, SW
Washington, DC 20024
Phone (202)727-5374
In order to consider your Lower Income Homeownership Exemption Tax-
Abatement application, the following documentary evidence is required:
1. The Lower Income Homeownership Exemption Application (FP-420).
2. Copy of the Settlement Statement.
3. Copy of Sales Contract.
4. Proof of Annual Household Income:
Evidence of income includes, but is not limited to, current pay stubs,
Employment letters, Social Security statements, public assistance
statements, retirement allotment, and unemployment compensation. In
addition, we require your previous year's income tax returns and Income
Statement (W-2).
5. If all eligible working person(s) in the household are not working, state in a
Notarized affidavit that the eligible person(s) is not working, the last
employment that person(s) held, and why that person(s) is not working now.
6. For self-employed person(s) you must provide a notarized Profit and Loss
Statement, under penalty of perjury, for current income and previous year's
income tax returns.
Government of the
Form ROD 9 (Rev. 10/2022)
District of Columbia
Office of Tax
and Revenue
Recorder of Deeds
1101 4th Street, SW
Washington , DC 20024
Phone (202)727-5374
LOWER INCOME/SHARED EQUITY HOMEOWNERSHIP
EXEMPTION [ DC CODE SEC. 47-3502 (a) (1) 2001 ED.]
QUALIFYING INCOME TABLE: EFFECTIVE: October 1,
2022
PERSONS IN
HOUSEHOLD
HOUSEHOLD
INCOME LIMITS
1.
$75,600
2.
$86,400
3.
$97,200
4.
$108,000
5.
$116,640
6.
$125,280
7.
$133,920
8.
$142,560
Government of the
Form ROD 9 (Rev. 10/2022)
District of Columbia
Office of Tax
and
Revenue
Recorder of Deeds
1101 4th Street, SW
Washington , DC 20024
Phone (202)727-5374
ECONOMIC DEVELOPMENT ZONES
LOWER INCOME HOMEOWNERSHIP
EXEMPTION [ DC CODE SEC. 47-3502 (b) (4) 2001 ED.]
QUALIFYING INCOME TABLE: EFFECTIVE: October 1,
2022
PERSONS IN
HOUSEHOLD
HOUSEHOLD
INCOME LIMITS
1.
$109,600
2.
$125,250
3.
$140,900
4.
$156,550
5.
$166,350
6.
$166,350
7.
$166,350
8.
$166,350
A
Government of the
District of Columbia
Office of Tax and
Revenue
Recorder of Deeds
1101 4th Street, SW
Washington , DC 20024
Phone (202)727-5374
Lower Income/Share Equity Homeownership Exemption
(D.C.Law 5-31)
First Name MI Last Name Claimant’s Social Security Number
Address Spouse’s
Social Security Number
City State Zip Code Apt. No.
If address of property for which exemption is being claimed is different from above, list here:
Is the property for which the exemption is being claimed: (check one)
Private Home Apartment Condominium
PART I
1. Tota
l Household Gross Income (from Part III, Line t) $
2. Qualifying Income (from Qualifying Income Table) $
Net difference (if Line 2 exceeds Line 1, you qualify for
This exemption) $
PART II
1. Square Suffix Lot Designation of purchased property.
2. Is the property being transferred in fee simple
cooperative housing association pursuant to a shared equity agreement
to a non-profit organization economic development zone
3. If transferred pursuant to shared equity agreement, is the lower-income household
receiving a credit against rent? YES NO
4. If property is owned by cooperative housing association
are at least 50% of the dwelling units contained therein
occupied by households which meet income limitation? YES NO
5. If transferred to a non-profit organization, has that
Organization been approved by the Internal Revenue
Service? YES NO
6. If transferred to a non-profit organization, does that
organization intend to transfer the property within 1
year to a household subject to the income limitations? YES NO
7. Have you ever owned real estate before? YES NO
If YES, state where
8. Purchase price $ (attach copy of sales contract and settlement sheet)
9. Amount of mortgage $
10. Date mortgage finally due (matures)
11. Do you own the property 100%? YES NO
If NO, what is your ownership interest? %
Form ROD 9 (Rev. 10/2022)
***
12.
. If you own less than 100% interest in the
property, state name of owner of remainder.
13.
Do you have an option to purchase any interest
Not now owned by you?
YES NO
14. Did you receive a credit on the purchase price of the YES NO
property? If YES, state amount: $
15. Did you purchase the property from a member of your YES NO
Family? If YES, state name of seller:
Did you reside in the property 12 months per year? YES NO
If NO, how many months during the year do you reside in the property?
16. Do you own (in part or whole) any other real property? YES NO
If YES, state where:
17. Have you eve
r applied for the Lower Income YES NO
Homeownership Exemption program before?
If YES, indicate date and disposition of your application.
PART II
I
Household
Gross Income Schedule
You must include the total income of all members
living in the household you own or rent.
(1) (2) (3) (4)
Source of Income Claimant Spouse All Others TOTAL
(a) Wages, salary, tips, bonus, commissions, fees
(b) Dividents & Interest
(c) Business Income
(d) Pensions & Annuities
(e) Capital gain & profits
(f) Alimony Received
(g) Social Security and/or Railroad Retirement
(h) Unemployment insurance and/or
Workman’s compensation
(i) Support mone
y and/or public assistance grants
(j) Sick pay excluded from home
(k) Military compenstation
(l) Fellowship awards and grants
(m) Life insurance proceeds
(n) Veteran’s pensions and disability payments
(o) GI bill benefits
(p) Loss time insurance
(q) Income subject to Unincorporated Business Tax
(r) Cash distributions
(s) Other (specify)
(t) TOTAL HOUSEHOLD GROSS INCOME
(enter here and on Line 1, Part 1, Page 2)
Form ROD 9 (Rev. 10/2022)
Household Residents Other than Claimant
List name, relationship, and social security number of all persons residing in the household.
Name Relationship Social Security No. Age
I hereby swear or affirm under penalty of this law that this return, including any accompanying
Schedules and Statements , has been examined by me/us and to the best of my/our information,
knowledge and belief that statements and representations are correct and true. 1/we hereby
acknowledge that any false statement or misrepresentations 1/we made on this return is
punishable by criminal penalties under the laws of the District of Columbia.
Signature of Claimant Date
Signature of Preparer if other than Claimant Date
Claimant’s Telephone No. (Home)
Claimant's Telephone No. (Work)
Print Name of Preparer if other than Claimant
Sworn and subscribed before me this day of , 20___.
(Notarial Seal) Notary Public
Form ROD 9 (Rev. 10/2022)
Non-profit Housing Organization
PART V
Certification of Non-Profit Organizations, Shared Equity Investors and
Cooperative Housing Associations
A
.
Single Family Residence
I,
_ , a duly authorized officer of
hereby certify under oath,
Non-profit Housing Organization
that the intends to transfer the property
Non-profit Housing Organization
herein before described to a lower income household within three years from the date of
acquisi
tion by
Authorized Signature
Titl
e
Sworn a
nd subscribed before me this day of , 20___.
(Notarial Seal)
Notary Public
B.
Multi-Family Dwelling
I, , a duly authorized officer of
hereby certify under oath,
Non-profitHousing Organization
that the
Non-profit Housing Organization
intends to t
ransfer at least 35%
of the units in th
e herein before described real property to lower income households within
three years from the date of acquisition by
Non-profit Housing Organization
Autho
rized Signature
Titl
e
Swor
n and subscribed before me this day of , 20___.
(Notarial Seal)
Notary Public
Form ROD 9 (Rev. 10/2022)
C.
Shared Equity Financing
I,
(We)
, person(s) acquiring qualified
ownership interest in the property herein/before described pursuant a SEF agreement,
hereby certify that the CEF agreement is intended to meet the requirements set forth in
D.C. Law 5-31
Author
ized Signature
Title
Sworn
and subscribed before me this day of , 20___.
(Notari
al Seal)
Notary Public
D. Cooperative Housing Association
I, ,
a duly authorized officer of
hereby
certify under oath,
that the int
ends to transfer at least 50%
Non-profit Housing Organization
of the units in the h
erein before described real property to lower income households within
three years from the date of acquisition by
Cooperative Housing Organization
Author
ized Signature
Title
Swor
n and subscribed before me this day of , 20___.
(Notarial S
eal)
Notary Public
Cooperative Housing Organization
Form ROD 9 (Rev. 10/2022)