(a) The director shall determine the eligibility of the owner for a tax credit upon review and verification of each application for the tax credit. The application form will be as prescribed by the director. To verify information in the application, the director shall require proof of the income of each of the titleholders. The director shall require that each titleholder provide copies of:
(1) A tax return transcript from the Internal Revenue Service, or, if a tax return transcript cannot be obtained, a copy of United States Individual Income Tax Return Form 1040 or 1040-SR, and any amendments thereto;
(2) A tax account transcript, if applicable, from the Internal Revenue Service, or, if a tax account transcript cannot be obtained, a copy of United States Income Tax Return for Estates and Trusts Form 1041; and
(3) Any accompanying forms and schedules as the director may require to verify the veracity of the transcripts or tax returns.
For titleholders who did not have to file, and therefore did not file, an income tax return under federal income tax law and under Internal Revenue Service regulations, the director shall require other proof of the titleholders’ income, which may include bank statements or other financial records as verification. The director may also require proof of nonreceipt of income from relief programs such as social security, welfare, and unemployment compensation, etc., and may require such authorization from the titleholders as may be necessary to enable the director to fully verify the titleholders’ income.
The applicant may refuse to provide such records, information, or authorization. However, upon the applicant’s refusal to submit a true and complete application, the director may deny the application for a tax credit. Notwithstanding any provision to the contrary, there will be no appeal from such a decision of the director to deny an application due to the applicant’s refusal to provide records, information, or authorization.
(b) The owner’s application for a tax credit must be filed on or before September 30 for a credit upon taxes due in the immediately succeeding tax year. The application must require the certification by the owner that:
(1) The requirements of § 8-13.2 under which the credit is applied for will be fulfilled throughout the succeeding tax year; and
(2) The owner’s property will continue to qualify for a home exemption under § 8-10.3 throughout such year.
(c) The director shall determine if the owner qualifies for a tax credit before December 31 preceding the tax year and, in the event the application is denied, the director shall notify the applicant in writing on or before the December 31 date.
(1) If an application for a tax credit is granted, the director shall apply the credit to the property tax bill issued pursuant to § 8-3.2, apportioned in two equal parts between the two installments of taxes due pursuant to the section.
(2) If an application for a tax credit is denied, the director shall:
(A) State the basis for denial; and
(B) Unless the denial is unappealable under subsection (a), inform the applicant that the director’s decision may be appealed, and the procedure and deadline for appeal.
(1990 Code, Ch. 8, Art. 13, § 8-13.3) (Added by Ord. 03-28; Am. Ords. 04-43, 05-026, 06-19, 06-43, 07-20, 07-30, 16-20, 20-35)