Section 530.205 Definitions

Section 530

Section 530.205  Definitions

The following definitions apply

to the terms used in this Subpart B:

"Act"

means the Senior Citizens and Disabled Persons Property Tax Relief and

Pharmaceutical Assistance Act [320 ILCS 25].

"Additional

resident" means any person who is not filing a separate claim for the same

claim year under the Act and who is living in the same residence with a

claimant and for whom the household has provided more than half of that

person's total financial support for a claim year.

"Beneficiary"

means a person whose claim for a property tax grant under the Act has been

approved by the Department.

"Claim"

means an original paper application (IDOR Form No. IL-1363, possibly using

Schedule A, Schedule B, and/or Schedule P), an amended paper application (IDOR

Form No. IL-1363-X), or an electronic application filed by a verified Internet Filer

for a property tax grant, pharmaceutical assistance, and/or a vehicle

registration discount under the Act.

"Claimant"

means a person who has filed a claim

for a property tax grant

under the

Act.

[320 ILCS 25/3.01]

"Claim

year" means the calendar year prior to the year in which a claimant files

a claim for a property tax grant.

"Department"

means the Illinois Department of Revenue.

[320 ILCS 25/3.02]

"Director"

means the Director of the Illinois Department of Revenue.

[320 ILCS

25/3.03]

"Disabled

person" means a person who is unable to engage in any substantial gainful

activity by reason of a medically determinable physical or mental impairment

that can be expected to result in death or has lasted or can be expected to

last for a continuous period of not less than 12 months.

[320 ILCS 25/3.14]

"Domiciled"

means having a fixed habitation at a permanent residence in Illinois during a

claim year.

"Electronic

application" means the electronic document set forth in subsection (a) of

Section 530.305

rminable physical or mental impairment

that can be expected to result in death or has lasted or can be expected to

last for a continuous period of not less than 12 months.

[320 ILCS 25/3.14]

"Domiciled"

means having a fixed habitation at a permanent residence in Illinois during a

claim year.

"Electronic

application" means the electronic document set forth in subsection (a) of

Section 530.305.

"Gross

rent" means:

the amount paid for a claim year for only the right to

occupy a residence; or

the amount paid for a claim year for only the cost of

housing in

assisted living,

nursing,

retirement,

or shelter care

homes, excluding the cost of meals, care,

and personal services

for the

claimant; or

the fair rental value for the residence for a claim year

as determined by the Department under Section 530.220(e).

[320 ILCS 25/3.04

and 6(b)]

"Household"

means a claimant or a claimant and his or her spouse living together in the

same residence.

[320 ILCS 25/3.05]

"Household

income" means the combined income of the members of a household for a

claim year.

[320 ILCS 25/3.06]

"Income"

means adjusted gross income, properly reportable for federal income tax

purposes under the provisions of the United States Internal Revenue Code of

1986 or any successor laws, modified by adding thereto the sum of the following

amounts to the extent deducted or excluded from gross income in the computation

of adjusted gross income:

An amount equal to all amounts paid or accrued as interest or

dividends during the claim year;

An amount equal to the amount of tax imposed by the Illinois Income

Tax Act paid for the claim year;

An amount equal to all amounts received during the claim year as an

annuity under an annuity, endowment or life insurance contract or under any

other contract or agreement;

An amount equal to the amount of benefits paid under the federal

Social Security Act during the claim year;

An amount equal to the amount of benefits paid under the Railroad

Retirement Act during the claim year;

An amount equal to t

equal to all amounts received during the claim year as an

annuity under an annuity, endowment or life insurance contract or under any

other contract or agreement;

An amount equal to the amount of benefits paid under the federal

Social Security Act during the claim year;

An amount equal to the amount of benefits paid under the Railroad

Retirement Act during the claim year;

An amount equal to the total amount of cash public assistance payments

received from any governmental agency during the claim year other than benefits

received pursuant to the Act;

An amount equal to any net operating loss carryover deduction or

capital loss carryover deduction during the claim year; and

For the 2001 claim year and later claim years,

an amount equal to any

benefits received under the Workers' Compensation Act or the Workers'

Occupational Diseases Act during the claim year.

"Income"

does not include any distributions or items of income described under Section

203(a)(2)(X) of the Illinois Income Tax Act

(i.e.,

distributions made

to a claimant or his or her spouse

because of status as a victim of

persecution for racial or religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim and items attributable to, derived from or

in any way related to assets stolen from, hidden from, or otherwise lost to a

victim of persecution for racial or religious reasons by Nazi Germany or any

other Axis regime).

[320 ILCS 25/3.07]

"Privilege

tax" means taxes paid for the claim year pursuant to the Mobile Home Local

Services Tax Act [35 ILCS 515]. (See 320 ILCS 25/3.09.)

"Program"

means the Property Tax Relief Program ("Circuit Breaker") provided

for under the Act.

"Property

taxes accrued" means:

the ad valorem property taxes extended against a residence payable or

paid

by a claimant for the claim year,

excluding special assessments,

interest, or service charges

such as association or maintenance fees

;

and

the amount of privilege tax paid

for the claim year

"Program"

means the Property Tax Relief Program ("Circuit Breaker") provided

for under the Act.

"Property

taxes accrued" means:

the ad valorem property taxes extended against a residence payable or

paid

by a claimant for the claim year,

excluding special assessments,

interest, or service charges

such as association or maintenance fees

;

and

the amount of privilege tax paid

for the claim year. [320 ILCS

25/3.09]

"Rent

constituting property taxes accrued" means 25% of the amount of gross rent

paid

by a claimant for a claim year

for a residence that was subject to

ad valorem property taxes.

[320 ILCS 25/3.11]

"Residence"

means the principal dwelling place occupied by a household in Illinois

during the claim year

and so much of the surrounding land as is reasonably

necessary for use of that dwelling as a home, including:

rental property, mobile homes, single-family dwellings, and units in

multifamily, multidwelling, or multipurpose buildings; or

a specific legal description for a portion of property established by

an assessor as constituting a residence; or

the portion of

assisted living

, nursing,

retirement,

or

shelter care homes occupied as a dwelling by a claimant.

[320 ILCS 25/3.12]

"Taxable

year" means the claim year.

[320 ILCS 25/3.13]

"Verified

Internet Filer" means a person who meets the eligibility qualifications

under Section 530.310(b) and receives a confirmation number from the Department

acknowledging transmission of a timely filed electronic application.