Bill > B26-0010

This bill amends the District of Columbia's homestead deduction law to expand eligibility for disabled veterans' property tax exemptions to include their surviving spouses or domestic partners. Specifically, the bill allows an eligible spouse to claim the homestead deduction if the veteran had been classified by the United States Department of Veterans Affairs as having a total and permanent disability or was receiving a 100% disability rating at the time of their death. An "eligible spouse" is defined as the surviving spouse or domestic partner of a deceased veteran whose property was already receiving or would have qualified for the deduction at the time of the veteran's death. The bill requires the District of Columbia Office of Veterans Affairs to certify to the Office of Tax and Revenue that the deceased veteran met the disability requirements when a surviving spouse applies for the deduction. The act will apply as of October 1, 2025, and will take effect after mayoral approval and a 30-day congressional review period, providing a compassionate extension of tax relief to the surviving spouses of disabled veterans.

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https://lims.dccouncil.gov/Legislation/B26-0010