Senior Tax Aggregation Amendment Act of 2025

Statement of Introduction Senior Property Tax Aggregation Amendment Act of 2025 September 22, 2025 Today, alongside Councilmembers Frumin, Bonds, Pinto, Allen, and R. White, I am introducing the Senior Property Tax Aggregation Amendment Act of 2025—legislation that will help seniors remain in their homes, protect intergenerational wealth, and prevent unnecessary foreclosures in the District of Columbia. Right now, the District requires that seniors seeking property tax relief not only meet age and income requirements but also hold at least a 50 percent ownership interest in their home. This threshold leaves too many of our residents behind. Family homes are often passed down to multiple heirs, with ownership divided equally among siblings or relatives. Even when seniors live in and maintain their homes, they are denied property tax benefits simply because no single owner meets the 50 percent requirement. This technicality puts seniors at risk of tax sale and foreclosure despite meeting every other eligibility requirement. The District is unusual in this regard. Most states focus on age, income, and residency when determining eligibility for senior property tax relief. States like Oregon, Minnesota, and Maryland have straightforward requirements that make relief accessible to seniors who live in their homes. A small number of states, like Maine and Virginia, provide access through joint tenancy, but even there the rules are more flexible than in D.C. California is one of the few jurisdictions with a similar percentage requirement, though it is tied to equity rather than ownership shares. Compared to these models, the District’s law is unnecessarily restrictive. The Senior Property Tax Aggregation Amendment Act provides a simple, commonsense fix. It allows seniors who live in a property to aggregate their ownership shares in order to meet the 50 percent threshold. This change is modest, but it will have a significant impact. We have already seen cases where seniors with a one-third or one-quarter share of their family home were denied property tax relief and ultimately lost the property to tax sale. Under this legislation, those residents would qualify for benefits, preserving family homes and keeping seniors in their communities. This bill is a fiscally responsible reform that addresses a real and urgent need. It ensures that seniors are not punished for the way property ownership is divided among heirs and that those who meet the age and income requirements can access the relief they need. I want to acknowledge the important contributions of Legal Counsel for the Elderly in working with us on this legislation, and I look forward to collaborating with my colleagues to move this forward and protect the homes and livelihoods of our seniors.
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1 2 _______________________________ _______________________________ 3 Councilmember Charles Allen Councilmember Janeese Lewis George 4 5 6 _______________________________ _______________________________ 7 Councilmember Matthew Frumin Councilmember Anita Bonds 8 9 10 _______________________________ _______________________________ 11 Councilmember Brooke Pinto Councilmember Robert White 12 13 14 A BILL 15 16 17 _______ 18 19 20 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 21 22 __________________ 23 24 25 To amend section 47-863 of the District of Columbia Official Code to allow for the aggregation 26 of the ownership interests of 2 or more individuals over the age of 65 to meet the 50% 27 ownership requirement to qualify for the reduced property tax liability program. 28 BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 29 act may be cited as the “Senior Property Tax Aggregation Amendment Act of 2025”. 30 Sec. 2. Section § 47-863(a)(1A) of the District of Columbia Official Code is amended as 31 follows: 32 (a) Subparagraph (A)(iii)(I) is amended to read as follows: 33 “(iii)(I) In which the individual has an ownership interest; provided 34 that: 35 “(aa) The individual is 65 years of age or older; 36

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“(bb) The household adjusted gross income is less 37 than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-38 living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next 39 lowest multiple of $50); and 40 “(cc) At least 50% of the residence is owned, in 41 whole or in part, by persons living at the residence, including the individual; or”. 42 (b) Subparagraph (B)(ii) is amended as follows: 43 (1) The lead-in language is amended to read as follows: 44
“(ii) In which the individual has an ownership interest; provided 45 that:” 46 (2) Sub-sub-subparagraph (I) is amended as follows: 47 (A) Sub-sub-sub-subparagraph (aa) is amended to read as follows: 48 “(I)(aa) The individual is 65 years of age or older;” 49 (B) Sub-sub-sub-subparagraph (bb) is amended as follows: 50 (i) Strike the phrase “Whose household” and insert the phrase “The 51 household” in its place. 52 (ii) Strike the phrase “; or” and insert a semicolon in its place. 53 (C) A new sub-sub-sub-subparagraph (cc) is added to read as follows: 54 “(cc) At least 50% of the residence is owned, in 55 whole or in part, by persons living at the residence, including the individual; or”. 56 Sec. 3. Fiscal impact statement. 57
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The Council adopts the fiscal impact statement in the committee report as the fiscal 58 impact statement required by section 4a of the General Legislative Procedures Act of 1975, 59 approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 60 Sec. 4. Effective date. 61 This act shall take effect following approval by the Mayor (or, in the event of veto by the 62 Mayor, action by the Council to override the veto) and a 30-day period of congressional review 63 as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 64 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)). 65