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 530.220 - Property Tax Grant Determinations
Current through Register Vol. 48, No. 12, March 22, 2024
a) For the 1998 and 1999 claim years, except as otherwise provided in subsections (c) through (e), the maximum amount of a property tax grant as determined by the Department is limited to the least of the following amounts:
b) For the 2000 and later claim years, except as otherwise provided in subsections (c) through (e), the maximum amount of a property tax grant as determined by the Department is limited to the least of the following amounts:
c) If a beneficiary became 65 years old during the calendar year in which a claim is filed, the maximum amount of a property tax grant is equal to 1/12 of the amount provided in subsection (a) or (b) of this Section that otherwise would have been determined by the Department, multiplied by the number of months in that year (including the month of birth) in which he or she was 65. [320 ILCS 25/4(a) ]
d) If a beneficiary's household income in one or more months during a claim year includes cash assistance (excluding funds received from the federal Supplemental Security Income (SSI) program) in excess of $55 per month from the Department of Public Aid or the Department of Human Services which was determined on a measure of need including an allowance for actual rent or property taxes paid, the maximum amount of a property tax grant is equal to the product of the amount provided in subsection (a) or (b) of this Section that otherwise would have been determined by the Department, multiplied by the ratio of the number of months in that year in which his or her household income did not include such assistance to the number 12. [320 ILCS 25/4(c) ]
e) In determining the maximum amount of a property tax grant under subsections (a) through (d) of this Section, the amount used by the Department in its computations for property tax accrued and rent constituting property taxes accrued is prorated or recalculated in the following instances:
f) The Department will pay a claimant one dollar if the amount of a property tax grant is determined to be less than one dollar. [320 ILCS 25/7(b) ]
g) The Department will disburse payment of a property tax grant in the name of the claimant. However, if the claimant is no longer living at the time of disbursement, the Department will disburse payment of a property tax grant in the name of any surviving spouse who lived with the claimant at the time the claim was filed. If there is no qualified surviving spouse at the time of disbursement, the Department will disburse payment of a property tax grant in equal parts to any surviving dependent minor children under age 18 who lived with the claimant at the time the claim was filed. If there are no qualified survivors of the claimant living at the time of disbursement, the claim for a property tax grant escheats to the State of Illinois. (see 320 ILCS 25/5(b).)
h) The Department may authorize the reissuance of a warrant for the payment of a property tax grant that was cancelled for redeposit if the claimant or his or her qualified survivors make a request within three years following the claim year in question.