Revises provisions relating to partial refunds of property taxes to certain persons who are 66 years of age or older. (BDR 38-999)

This bill enacts provisions to provide partial property tax refunds to persons who are 66 years of age or older. Sections 2-12 of this bill define certain words and terms for the purposes of sections 2-31 of this bill. Sections 14 and 15 of this bill entitle each person who is 66 years of age or older who: (1) owns his or her primary residence and whose household income is less than or equal to the federally designated level signifying poverty to receive a partial refund of the property taxes due for the fiscal year in which a claim for the partial refund is filed; or (2) rents his or her primary residence and whose household income is less than or equal to the federally designated level signifying poverty to receive a partial refund of a portion of the annual rent paid by the person which is deemed to constitute the property taxes due for the fiscal year in which a claim for the partial refund is filed. Section 16 of this bill provides that a senior citizen is entitled to a partial refund calculated pro rata for certain portions of property taxes levied against property the senior citizen owned and rented during a portion of the preceding year under certain circumstances. Section 17 of this bill sets forth the amount of rent deemed to constitute accrued property tax. Sections 18, 19, 23, 24 and 27 of this bill establish the procedure for a claimant to claim a partial refund and for the Aging and Disability Services Division of the Department of Health and Human Services to grant or deny such a claim. Section 20 of this bill provides that persons with homes exceeding a certain amount of assessed value and persons with a certain amount of liquid assets are ineligible to receive a partial refund. Section 21 of this bill authorizes surviving spouses, persons who are blind and veterans who receive certain property tax exemptions to receive a refund of the property taxes pursuant to sections 2-31, but require the assessed value used to determine the refund to be reduced by the amount of the exemption. Sections 25 and 26 of this bill provide for the revocation or disallowance of a refund under certain circumstances. Section 22 of this bill authorizes the Division to expend a certain amount of money to contract with qualified persons to assist in conducting an audit of claims. Section 28 of this bill makes it a gross misdemeanor for a person to willfully make a false statement or commit fraud to obtain a refund. Section 29 of this bill establishes the procedure to appeal a denial of a refund by the Division or a county assessor. Section 30 of this bill provides certain administrative responsibilities for the Division and authorizes the Division to adopt regulations to carry out the provisions of sections 2-31. Section 31 of this bill requires the refunds authorized by this bill to be paid from money appropriated by the Legislature and establishes the Senior Citizens' Property Tax Assistance Account in the State General Fund. Under section 31: (1) the costs of administering sections 2-31 and the refunds of property taxes are required to be paid from that Account; and (2) the county assessor of each county is required to be paid from the Account an amount equal to $4 for each claim for a refund received by the county assessor and submitted to the Division.