Wyoming Administrative Code
Agency 048 - Health, Department of
Sub-Agency 0055 - Tax Refund to Elderly & Disabled
Chapter 1 - RULES FOR TAX REFUNDS FOR ELDERLY AND DISABLED
Section 1-5 - Qualifications
Universal Citation: WY Code of Rules 1-5
Current through September 21, 2024
(a) Qualifications based on age or disability:
(i) An applicant must have
attained the age of sixty-five (65) by the last day of December of the income
year;
(ii) An applicant who is
totally disabled must have attained the age of eighteen (18) by the last day of
December of the income year;
(iii)
A married couple, at least one of whom is at least sixty-five (65) years of age
or totally disabled; or
(iv) A
person who is at least age sixty (60) on December 31 of the income year and who
was once married to someone who was qualified for and received this refund the
prior year, may continue to apply and receive the refund provided the non-age
qualifications are met as set forth in Section 3(b)(c)(d)(e) of these rules. A
person qualified under this paragraph (a)(iii) does not have to be
disabled.
(b) Qualifications based on income:
(i) A single
applicant must have less than the amount established in
W.S.
39-11-109(c)(ii) during the
income year.
(ii) A joint applicant
must have had a combined income less than the amount established in W.S.
W.S.
39-11-109(c)(ii) during the
income year. A joint applicant's income includes the income of his/her spouse
or anyone else in the household, including children.
(c) Qualifications based on residency:
(i) An applicant must be a Wyoming resident
and United States Citizen at the time of application, and must have been a
resident of Wyoming and a United States citizen for the twelve (12) continuous
months prior to date of application
(ii) A person who resides in a
State/County/City/Federal funded institution is not eligible for the
refund.
(d) The application shall indicate whether the applicant has received any refund for a property tax exemption under W.S. W.S. 39-13-105, a property tax refund under W.S. W.S. 39-13-109(c)(iii), and/or a property tax credit under W.S. W.S. 39-13-109(d) for the same calendar year.
Disclaimer: These regulations may not be the most recent version. Wyoming may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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