Current through Register Vol. 54, No. 44, November 2, 2024
Each claimant applying for a rebate under the Senior
Citizens Property Tax or Rent Rebate Act shall file a claim, penalty of fraud
provided, with the Department of Revenue, Property Tax or Rent Rebate Bureau,
on forms supplied by the Department. The claim shall contain name of claimant,
address, and Social Security number as well as the following:
(1) Reasonable proof of household
income.
(2) Reasonable proof of the
size and nature of the property claimed as a homestead.
(3) If for a property tax rebate, the tax
receipts or other proof that the real property taxes have been paid.
(i) If the tax receipts fail to indicate that
the claimant is the sole owner of the property exclusive of any interest owned
by claimant's spouse, reasonable proof of claimant's ownership may be required
by the Department.
(ii) Reasonable
proof of ownership must be in the form of a legal document such as a deed, deed
of trust, will, contract of sale or decree of distribution.
(4) If for a rent rebate in lieu
of property taxes, reasonable proof that the rent in connection with the
occupancy of a homestead has been paid.
(i) A
completed "Rent Certificate," which accompanies the claim form and instruction
booklet, signed by the landlord of the claimant or an agent of the landlord
shall be accepted as reasonable proof.
(ii) Rent receipts signed by the landlord or
his agent indicating the claimant's name, the address of the rental unit, the
period of tenancy, the amount of rent paid, and the real property tax status of
the rental unit may be accepted as reasonable proof.
(iii) A completed affidavit or certification
executed by the claimant which indicates the name of the claimant, the address
of the rental unit, the name and address of the landlord, the period of
tenancy, the amount of rent paid, the real property tax status of the rental
unit and that the claimant has been unable to obtain the signature of his
landlord may be accepted as reasonable proof.
(5) If the claimant is a widow, or widower,
an affidavit or certification of such status.
(6) Reasonable proof of disability.
(i) If the claimant is a permanently disabled
person, the claim shall contain proof that he is eligible to receive disability
benefits under either the Federal Social Security Act or the Federal Railroad
Retirement Act. No person who has been found not to be disabled by the Social
Security Administration or the Railroad Retirement Board shall be granted a
rebate under the act. Proof that an individual was eligible for disability
benefits under the Supplemental Security Income program (SSI) shall be
acceptable proof of disability under this section.
(ii) A claimant who is not covered under the
Federal Social Security Act or the Federal Railroad Retirement Act shall submit
proof of permanent and total disability in the form of medical reports or
records indicating diagnosis and prognosis of the claimant's condition and
signs, symptoms and laboratory findings if applicable or appropriate. These
documents will be evaluated by the Bureau using the same standards used by the
Social Security Administration in determining permanent and total
disability.
(iii) A claimant who is
not covered under the Federal Social Security Act or the Federal Railroad
Retirement Act and who is unable to submit proof of permanent and total
disability may be examined by a physician designated by the Department and his
status determined using the same standards used by the Social Security
Administration. The fee for such an examination, including necessary laboratory
tests and X-rays, shall be determined prior to the examination and shall be
paid to the physician by the Department. The claimant will not be reimbursed by
the Department for any expenses incidental to the examination such as costs of
meals or transportation.
(7) If a claimant is a senior citizen, the
first claim shall include proof that the claimant or claimant's spouse was 65
years of age or over, or 50 years of age or over in the case of a widow or
widower, as of December 31 of the calendar year in which real property taxes or
rent were due and payable.
(8) The
claim form must be signed by the claimant. If, in lieu of his signature, the
claimant "makes his mark" (X), two persons must sign the claim form as
witnesses to his mark. If the claimant is unable to sign his name or make his
mark on the claim form, an authorized attorney-in-fact or guardian shall sign
the claim form and attach thereto a copy of the power-of-attorney, guardianship
papers or other documents entitling him to sign the claim form.
