2.__Income eligibility.__A single-member household with a household income in excess of $29,900 and a household with 2 or more members with a household income in excess of $46,300 are not eligible for a benefit.

3.__Subsidized housing; special needs payment.__A claim may not be granted under this section to claimants whose housing costs for the year for which relief is requested were subsidized by government programs that limit housing costs to a percentage of household income, except that the exclusion provided by this subsection does not apply to persons receiving social security disability or supplemental security income disability benefits.

§6231.__Elderly option

If a claimant representing an elderly household would qualify for a larger benefit under section 6230 than the claimant would receive under section 6229, then that claimant may choose to receive the benefit calculated under section 6230.

§6232.__Annual adjustment

Beginning April 1, 2005, and annually thereafter, the assessor shall determine the household income eligibility adjustment factor. That factor must be multiplied by the income limitations in section 6229 applicable for the year prior to that for which relief is requested. The result must be rounded to the nearest $100 and applies to the year for which relief is requested corresponding to the year on which the annualized cost-of-living adjustments were based. Beginning April 1, 2005, the same procedure must be employed to adjust the income limitation in section 6230, subsection 2.

§6233.__Eligibility for multiple benefits

An eligible claimant may receive a property tax relief payment under section 6228 and either section 6229 or 6230, but not both, if eligible pursuant to each section, but only to the extent that the property tax relief payment does not exceed the property taxes actually owed.

§6234.__Payments

1.__Generally.__Annually, after approving the property tax relief payment applications, the assessor shall prepare and certify lists of persons entitled to a property tax relief