In calendar year 2004, the application must be submitted on a form as prescribed by the assessor.

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.

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.

§6228.__Property tax relief payment for homestead owners

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.

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.

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.

§6229.__Property tax relief for elderly households; income

limitations