Tax Rebate to Elderly and Disabled Program

State

Wyoming

Year

2010

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 $17,500 shall receive $800 reduced by the percentage that his actual income exceeds $10,000 per year and qualified married persons, at least one of whom is at least 65 years of age or totally disabled, whose actual income is less than $28,500 shall receive $900 reduced by the percentage that their actual income exceeds $16,000 per year. The amount of this refund shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any exemption under veterans benefit, any homeowner's tax credit, property tax relief program.

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

Wealth Limit

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 $17,500. For qualified married persons actual income must be less than $28,500. No applicant is entitled to a refund unless the person has total household assets as defined by the department of health through rules and regulations of not to exceed $25,000 per adult member of the household as adjusted annually by the state average Wyoming cost-of-living index published by the economic analysis division of the department of administration and information.

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.

Record ID

WY101_RR10

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. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

Sources

Wyo. Stat. § 39-11-109 (in effect for 2010)

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