Section 1-5 - Qualifications (a) Qualifications based on age or disability: - (i) An applicant must have attained the age of sixty-five (65) by the last day of December of the income year;
- (ii) An applicant who is totally disabled must have attained the age of eighteen (18) by the last day of December of the income year;
- (iii) A married couple, at least one of whom is at least sixty-five (65) years of age or totally disabled; or
- (iv) A person who is at least age sixty (60) on December 31 of the income year and who was once married to someone who was qualified for and received this refund the prior year, may continue to apply and receive the refund provided the non-age qualifications are met as set forth in Section 3(b)(c)(d)(e) of these rules. A person qualified under this paragraph (a)(iii) does not have to be disabled.
(b) Qualifications based on income: - (i) A single applicant must have less than the amount established in W.S. 39-11-109(c)(ii) during the income year.
- (ii) A joint applicant must have had a combined income less than the amount established in W.S. W.S. 39-11-109(c)(ii) during the income year. A joint applicant's income includes the income of his/her spouse or anyone else in the household, including children.
(c) Qualifications based on residency: - (i) An applicant must be a Wyoming resident and United States Citizen at the time of application, and must have been a resident of Wyoming and a United States citizen for the twelve (12) continuous months prior to date of application
- (ii) A person who resides in a State/County/City/Federal funded institution is not eligible for the refund.
(d) The application shall indicate whether the applicant has received any refund for a property tax exemption under W.S. W.S. 39-13-105, a property tax refund under W.S. W.S. 39-13-109(c)(iii), and/or a property tax credit under W.S. W.S. 39-13-109(d) for the same calendar year.