| | | (2)__The claimant has filed an application for an | | extension of time to file the claimant's income tax | | return. |
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| | | In calendar year 2004, the application must be submitted on a | | form as prescribed by the assessor. |
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| | | 3.__Filing period.__In calendar year 2004, applications must | | be filed by June 1, 2004.__In subsequent years, applications for | | a new or first-time tax relief payment must be filed between | | January 1st and April 15th unless the filing period has been | | extended pursuant to subsection 4. |
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| | | 4.__Extensions.__In case of sickness, absence or disability or | | if, in the judgment of the assessor, good cause exists, the | | assessor may extend the time for filing a property tax relief | | payment application for a period not to exceed 120 days.__An | | extension may not be granted in calendar year 2004. |
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| | | §6228.__Property tax relief payment for homestead owners |
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| | | 1.__Generally.__A claimant who has owned and occupied a | | homestead in this State during the entire prior calendar year is | | entitled to a direct payment from the State in an amount equal to | | the property taxes actually paid on the first $14,000 of the just | | value of the claimant's homestead as valued and assessed by the | | municipality in which the property is located as determined by | | the assessor.__The amount of the property tax relief payment is | | based on the municipality in which the claimant's homestead was | | located on April 1st of the prior calendar year. |
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| | | 2.__Multiple claimants.__Only one property tax relief payment | | per homestead is allowed.__If title to a homestead is held by | | more than one individual as joint tenants, tenants by the | | entirety or tenants in common, the property tax relief payment | | must be jointly allowed to those eligible occupants as listed on | | the property tax bill on April 1st of the prior calendar year.__ | | If the homestead is owned and occupied by claimants who are | | husband and wife, the rebate is allowed to both individuals | | jointly. |
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| | | 3.__Multiunit buildings.__If the homestead of a claimant is | | located in a multiunit building, that claimant is allowed a | | property tax relief payment pursuant to this section only if | | property taxes are assessed and levied against the residential | | unit occupied by that claimant. |
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| | | §6229.__Property tax relief for elderly households; income |
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