Add DC senior disabled property tax relief

changelog.d/added/8194.md

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+Add the District of Columbia Senior Citizen or Disabled Property Owner Tax Relief.

policyengine_us/parameters/gov/states/dc/tax/property/senior_disabled_property_tax_relief/age_threshold.yaml

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+description: The District of Columbia limits senior eligibility to people at or above this age under the Senior Citizen or Disabled Property Owner Tax Relief program.
+values:
+  2025-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: DC senior disabled property tax relief age threshold
+  reference:
+    - title: Office of Tax and Revenue Real Property Tax Reliefs, Credits, and Deductions, Senior Citizen or Disabled Property Owner Tax Relief
+      href: https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions

policyengine_us/parameters/gov/states/dc/tax/property/senior_disabled_property_tax_relief/income_limit.yaml

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+description: The District of Columbia limits household adjusted gross income to this amount under the Senior Citizen or Disabled Property Owner Tax Relief program.
+values:
+  2025-01-01: 159_750
+  2026-01-01: 163_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: DC senior disabled property tax relief income limit
+  reference:
+    - title: Office of Tax and Revenue Real Property Tax Reliefs, Credits, and Deductions, Senior Citizen or Disabled Property Owner Tax Relief
+      href: https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions

policyengine_us/parameters/gov/states/dc/tax/property/senior_disabled_property_tax_relief/rate.yaml

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+description: The District of Columbia reduces property tax by this share under the Senior Citizen or Disabled Property Owner Tax Relief program.
+values:
+  2025-01-01: 0.5
+metadata:
+  unit: /1
+  period: year
+  label: DC senior disabled property tax relief rate
+  reference:
+    - title: Office of Tax and Revenue Real Property Tax Reliefs, Credits, and Deductions, Senior Citizen or Disabled Property Owner Tax Relief
+      href: https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions
+    - title: D.C. Law Library § 47–863. Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules
+      href: https://code.dccouncil.gov/us/dc/council/code/sections/47-863

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2025-01-01:
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - dc_senior_disabled_property_tax_relief
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - ok_ptc
+    - ri_property_tax_credit
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/tests/policy/baseline/gov/states/dc/tax/property/senior_disabled_property_tax_relief/dc_senior_disabled_property_tax_relief.yaml

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+- name: Case 1, senior homeowner receives half of property taxes.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 100_000
+        real_estate_taxes: 4_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        takes_up_dc_ptc: false
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief: 2_000
+    state_property_tax_credit: 2_000
+
+- name: Case 2, disabled homeowner receives half of property taxes.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_000
+        real_estate_taxes: 3_000
+        is_permanently_and_totally_disabled: true
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief: 1_500
+
+- name: Case 3, ineligible homeowner receives no relief.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 64
+        employment_income: 40_000
+        real_estate_taxes: 4_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief: 0
+
+- name: Case 4, homeowner with generic disability receives no relief.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_000
+        real_estate_taxes: 3_000
+        is_disabled: true
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief: 0

policyengine_us/tests/policy/baseline/gov/states/dc/tax/property/senior_disabled_property_tax_relief/dc_senior_disabled_property_tax_relief_eligible.yaml

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+- name: Case 1, senior homeowner with income below the limit is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 100_000
+        real_estate_taxes: 4_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: true
+
+- name: Case 2, disabled homeowner below the senior age threshold is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_000
+        real_estate_taxes: 3_000
+        is_permanently_and_totally_disabled: true
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: true
+
+- name: Case 3, senior homeowner with income at the limit is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 163_500
+        real_estate_taxes: 4_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: false
+
+- name: Case 4, senior renter is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 40_000
+        rent: 12_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: false
+
+- name: Case 5, non-senior homeowner without disability is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+        employment_income: 40_000
+        real_estate_taxes: 4_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: false
+
+- name: Case 6, homeowner with generic disability is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_000
+        real_estate_taxes: 3_000
+        is_disabled: true
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DC
+  output:
+    dc_senior_disabled_property_tax_relief_eligible: false

policyengine_us/variables/gov/states/dc/tax/property/senior_disabled_property_tax_relief/dc_senior_disabled_property_tax_relief.py

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+from policyengine_us.model_api import *
+
+
+class dc_senior_disabled_property_tax_relief(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "DC senior disabled property tax relief"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions",
+        "https://code.dccouncil.gov/us/dc/council/code/sections/47-863",
+    )
+    defined_for = "dc_senior_disabled_property_tax_relief_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.dc.tax.property.senior_disabled_property_tax_relief
+        return add(tax_unit, period, ["real_estate_taxes"]) * p.rate

policyengine_us/variables/gov/states/dc/tax/property/senior_disabled_property_tax_relief/dc_senior_disabled_property_tax_relief_eligible.py

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+from policyengine_us.model_api import *
+
+
+class dc_senior_disabled_property_tax_relief_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the DC senior disabled property tax relief"
+    definition_period = YEAR
+    reference = (
+        "https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions",
+        "https://code.dccouncil.gov/us/dc/council/code/sections/47-863",
+    )
+    defined_for = StateCode.DC
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.dc.tax.property.senior_disabled_property_tax_relief
+        age_eligible = tax_unit("greater_age_head_spouse", period) >= p.age_threshold
+        person = tax_unit.members
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        disabled = person("is_permanently_and_totally_disabled", period) | (
+            add(
+                person,
+                period,
+                ["ssi", "social_security_disability", "total_disability_payments"],
+            )
+            > 0
+        )
+        disability_eligible = tax_unit.any(head_or_spouse & disabled)
+        income = tax_unit.spm_unit(
+            "dc_senior_disabled_property_tax_relief_income", period
+        )
+        income_eligible = income < p.income_limit
+        pays_property_taxes = add(tax_unit, period, ["real_estate_taxes"]) > 0
+        is_renter = tax_unit("rents", period)
+        return (
+            (age_eligible | disability_eligible)
+            & income_eligible
+            & pays_property_taxes
+            & ~is_renter
+        )

policyengine_us/variables/gov/states/dc/tax/property/senior_disabled_property_tax_relief/dc_senior_disabled_property_tax_relief_income.py

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+from policyengine_us.model_api import *
+
+
+class dc_senior_disabled_property_tax_relief_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "DC senior disabled property tax relief household income"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.DC
+
+    adds = ["adjusted_gross_income"]