Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment

# (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.