Tax Rebate to Elderly and Disabled Program

State

Wyoming

Year

2006

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

The benefit ranges from $100-$800 if single, $100-$900 if married, depending on income. A qualified single person whose actual income is less than $13,500 shall receive $800 reduced by the percentage that his actual income exceeds $8,000 per year. A qualified married persons whose actual income is less than $22,000 shall receive $900 reduced by the percentage that their actual income exceeds $12,500 per year.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type

Other

Characteristics of Eligible Property

The program is a general refund for sales, use, and property tax and utility cost relief.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Renter

Description of Eligibility Criteria

Claimant must be a resident of the state and domiciled within the state for at least one year. Claimant must be at least 65 years of age or 18 years of age and older and totally disabled during the one year period immediately preceding the date of application and not residents of any state funded institution. For qualified single claimants actual income must be less than $13,500. For qualified married persons, actual income must be less than $22,000. No applicant is entitled to a refund who owns resources that exceed an equity value of $6,000. In determining resources, a single $130,000 equity value of the combined property is exempt.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

Warrants are issued to senior citizens and disabled persons as a refund and partial exemption of taxes paid under the sales and use taxes, property tax relief and utility or energy cost relief. Refunds are payable from the general fund.

Enrollment Data

In 2006, Wyoming received 4,046 claims, costing $2,516,357.34.

Record ID

WY101_RR06

Footnotes

“Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund.

Sources

Wyo. Stat. § 39-11-109 (in effect for 2006)
Current Property Tax Relief Credit Deferral Programs (2006) Wyoming Department of Revenue [http://revenue.state.wy.us/PortalVBVS/DesktopDefault.aspx?tabindex=3&tabid=10#Property%20Tax%20Materials Accessed ]
View Archived Source
Property Tax Facts (2007), Wyoming Tax Department [http://www.wyotax.org/_pdfs/speakers/Schmidt.pdf Accessed 12/31/2009] View Archived Source

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