TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.210 CLAIMANT ELIGIBILITY QUALIFICATIONS


 

Section 530.210  Claimant Eligibility Qualifications

 

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.)

 

(Source:  Added at 26 Ill. Reg. 8437, effective May 24, 2002)