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 530.215 - Claim Filing Procedures
Current through Register Vol. 48, No. 12, March 22, 2024
a) A claim for a property tax grant under the Act must be filed on the appropriate paper or electronic forms approved by the Department in a timely manner. The claim must be filed after January 1 but on or before December 31 of the calendar year following the claim year as evidenced by the postmark on metered and posted claims, or the date-stamp of receipt on hand-delivered claims at the Department or its regional offices, or the transmission date to confirm receipt of facsimile claims and electronic applications filed with the Department via the Internet. [320 ILCS 25/5(a) ]
b) Only one claimant may file a claim for each household for a claim year. If more than one person in a household and, for the 2000 claim year and later claim years, any additional resident, is eligible to file a claim under the Act, they must agree as to which of them will file the claim for the claim year as the claimant. For example, if a married claimant lives with his or her spouse in the same residence as of the end of a claim year, they must file jointly and list their combined income on the claim. [320 ILCS 25/5(c) ]
c) A qualified person has a personal right to file a claim for a property tax grant, but it terminates at death so a claim cannot be filed subsequently by his or her estate in probate or intestacy proceedings. A claim for a property tax grant may also be filed on behalf of a qualified person by a person holding power of attorney to do so or by his or her guardian or legal counsel. (See 320 ILCS 25/5(b).)
d) A claimant must submit proof of his or her eligibility qualifications as set forth in Section 530.115. (See 320 ILCS 25/6(a).)
e) Amended Claims
f) Appeal Rights