Montana § 15-30-2338 Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment

Montana Statutes

§ 15-30-2338 — Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 23 Specific Tax Credits and Tax Checkoffs

15-30-2338 . Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.

(1)In order to be eligible to make a claim under 15-30-2337 through 15-30-2341 , an individual:

(a)must have reached age 62 or older during the claim period for which relief is sought;

(b)must have resided in Montana for at least 9 months of that period;

(c)must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and

(d)must have less than $45,000 of gross household income.

(2)A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim peri

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15-30-2338 . Residential property tax credit for elderly -- eligibility -- disallowance or adjustment. (1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341 , an individual:
(a) must have reached age 62 or older during the claim period for which relief is sought;
(b) must have resided in Montana for at least 9 months of that period;
(c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and
(d) must have less than $45,000 of gross household income.
(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.
(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341 .
(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.

Montana § 15-30-2338 (Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 2, Ch. 584, L. 1981; amd. Sec. 2, Ch. 27, L. 1987; amd. Sec. 2, Ch. 543, L. 1997; amd. Sec. 2, Ch. 547, L. 1999; amd. Sec. 5, Ch. 147, L. 2009; Sec. 15-30-172 , MCA 2007; redes. 15-30-2338 by Sec. 1, Ch. 147, L. 2009.