Illinois Administrative Code
Title 86 - REVENUE
Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER")
Section 530.210 - Claimant Eligibility Qualifications
Universal Citation: 86 IL Admin Code ยง 530.210
Current through Register Vol. 48, No. 12, March 22, 2024
a) In order to be eligible to participate in this program for the 1998 and 1999 claim years, each claimant must:
1) file a timely claim in accordance with the
dates designated in Section
530.215(a);
and
2) meet one of the following
requirements:
A) be 65 years of age or older
prior to January 1 of the calendar year in which a claim is filed; or
B) become 65 years of age during the calendar
year in which a claim is filed; or
C) be the surviving spouse of a claimant, who
at the time of death received or was entitled to receive a property tax grant,
which surviving spouse will become 65 years of age within the 24 months
immediately following the death of a claimant and which surviving spouse, but
for his or her age, is otherwise qualified to receive a property tax grant;
or
D) be disabled prior to January
1 of the calendar year in which a claim is filed; and
3) have lived in a residence in Illinois
during the claim year for which the claimant's household is liable for the
payment of property taxes accrued or has paid rent constituting property taxes
accrued; and
4) be domiciled in
Illinois at the time he or she files a claim; and
5) have a maximum household income of less
than $16,000.
b) In order to be eligible to participate in this program for the 2000 claim year and later claim years, each claimant must:
1) file
a timely claim in accordance with the dates designated in Section
530.215(a);
and
2) meet one of the following
requirements:
A) be 65 years of age or older
prior to January 1 of the calendar year in which a claim is filed; or
B) become 65 years of age during the calendar
year in which a claim is filed; or
C) be the surviving spouse of a claimant, who
at the time of death received or was entitled to receive a property tax grant,
which surviving spouse will become 65 years of age within the 24 months
immediately following the death of a claimant and which surviving spouse, but
for his or her age, is otherwise qualified to receive a property tax grant;
or
D) be disabled prior to January
1 of the calendar year in which the claim is filed; and
3) have lived in a residence in Illinois
during the claim year for which the claimant's household is liable for the
payment of property taxes accrued or has paid rent constituting property taxes
accrued; and
4) be domiciled in
Illinois at the time he or she files a claim; and
5) have a maximum household income of less
than $21,218 for a household consisting of one person, $28,480 for a household
consisting of either two persons or one person and one additional resident, or
$35,740 for a household consisting of either two persons and one or more
additional resident or one person and two or more additional residents.
[320 ILCS
25/4(a) ]
c) A claimant's eligibility to participate in this program is not affected by his or her deferral of ad valorem property taxes under the Senior Citizens Real Estate Tax Deferral Program [320 ILCS 30 ]. (See 320 ILCS 25/5.1 and 320 ILCS 30/8.)
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