§ 6062. Number and identity of claimants; apportionment

[Subsection (a) applicable to taxable years prior to January 1, 2021; see also subsection (a) applicable to taxable years beginning on and after January 1, 2021 set out below.]

(a) In the case of a renter credit claim based solely on allocable rent, the claimant shall have rented property during the entire taxable year; provided, however, a claimant who owned a homestead that was sold in the taxable year prior to April 1 may file a renter credit claim. If two or more individuals of a household are able to meet the qualifications for a claimant hereunder, they may determine among them who the claimant shall be. Any disagreement under this subsection shall be referred to the Commissioner and his or her decision shall be final.

[Subsection (a) applicable to taxable years beginning on and after January 1, 2021; see also subsection (a) applicable to taxable years prior to January 1, 2021 set out above.]

(a) In the case of a renter credit claim, the claimant shall have rented property for the right of occupancy during at least six calendar months, which need not be consecutive, in the taxable year to be eligible for a credit under this chapter. More than one renter credit claimant per household per year may be entitled to relief under this chapter.

[Subsection (b) applicable to taxable years prior to January 1, 2021; see also subsection (b) applicable to taxable years beginning on and after January 1, 2021 set out below.]

(b) Only one claimant per household per year shall be entitled to relief under this chapter.

[Subsection (b) applicable to taxable years beginning on and after January 1, 2021; see also subsection (b) applicable to taxable years prior to January 1, 2021 set out above.]

(b) Only one property tax credit claimant per household per year shall be entitled to relief under this chapter.

(c) When a homestead is owned by two or more persons as joint tenants, tenants by the entirety, or tenants in common and one or more of these persons are not members of the claimant’s household, the property tax is the same proportion of the property tax levied on that homestead as the proportion of ownership of the homestead by the claimant and members of the claimant’s household; provided, however, that:

(1) the property tax of a claimant who is 62 years of age or older is the same proportion of the property tax levied on that homestead as the proportion of ownership of the homestead by the claimant, members of the claimant’s household, and the claimant’s descendants, and the claimant’s siblings or spouse who have moved on an indefinite basis from the homestead to a residential care or nursing home and who claim no rebate or credit for such year under this chapter;

(2) the property tax of a claimant who is a joint tenant or tenant by the entirety with, and legally separated from, a spouse who is not a member of the household is the tax on the housesite for which the claimant is responsible pursuant to a court-approved settlement agreement;

(3) the property tax of a claimant who is a joint tenant with a former spouse and who has possession of the homestead pursuant to the joint owners’ final divorce decree is the property tax for which the claimant is responsible under the joint owners’ final divorce decree or any modifying orders; and

(4) if the homestead is a portion of a duplex and all owners of the duplex occupy some portion of the building as their principal residence, the property tax of the claimant shall be that percentage of the total property tax equal to the ratio of the claimant’s principal residence value to the total duplex building value.

(d) Whenever a housesite is an integral part of a larger unit such as a farm or a multi-purpose or multi-dwelling building, property taxes paid shall be that percentage of the total property tax as the value of the housesite is to the total value. Upon a claimant’s request, the listers shall certify to the claimant the value of his or her homestead and housesite.

(e) A dwelling owned by a trust is not the homestead of the beneficiary unless the claimant is the sole beneficiary of the trust, and:

(1) the claimant or the claimant’s spouse was the grantor of the trust, and the trust is revocable or became irrevocable solely by reason of the grantor’s death; or

(2) the claimant is the parent, grandparent, child, grandchild, or sibling of the grantor, the claimant is mentally disabled or severely physically disabled, and the grantor’s modified adjusted gross income is included in the household income calculation. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 14, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 35; 2001, No. 144 (Adj. Sess.), § 16, eff. June 21, 2002; 2003, No. 76 (Adj. Sess.), § 17, eff. Feb. 17, 2004; 2005, No. 38, § 15; 2009, No. 160 (Adj. Sess.), § 27; 2019, No. 160 (Adj. Sess.), § 2, eff. Jan. 1, 2021.)