You cannot maintain a Homestead Deduction on a non-owner occupied property. If you no longer occupy a property that currently receives the Homestead Deduction benefit, you must complete and submit this Cancellation of Homestead Benefit form.
Under the following circumstances you should likely cancel your DC Homestead Deduction if you recently:
- moved out of the property and are now renting the property
- purchased another property in the District of Columbia and filed for a DC Homestead Deduction on the new property.
- declared another property you own (in DC or in another state) as your new principal residence
Don’t get caught up in the District of Columbia’s Homestead Deduction Audit Program or it could cost you dearly.