The District of Columbia Office of Tax and Revenue adopted a rule on homestead deduction, senior citizen or disabled tax relief. The adopted rule provides guidance regarding the definition of “owner” for purposes of receiving the homestead deduction and senior citizen or disabled tax relief. The adopted rule takes effect April 11, 2025. [D.C. Office of Tax & Revenue, DCMR Title 9, Chapter 3, Section 337, 03/29/25]
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