ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT

SUBPART A: PHARMACEUTICAL ASSISTANCE PROGRAM

Section 530.101 Purpose of the Pharmaceutical Assistance Program (Transferred)

Section 530.105 Definitions (Transferred)

Section 530.110 Covered Prescription Drugs (Transferred)

Section 530.115 Eligibility Qualifications

Section 530.116 Fees and Co-payments (Transferred)

Section 530.117 Claim Filing Procedures

Section 530.120 Cards

Section 530.125 Determination of Cost of Covered Prescription Drugs (Transferred)

Section 530.130 Authorized Pharmacy Qualifications (Transferred)

Section 530.135 Assignment and Coordination of Benefits (Transferred)

Section 530.140 Payments to Authorized Pharmacies (Transferred)

Section 530.145 Execution of Contracts (Transferred)

Section 530.150 Limitation on Prescription Size (Transferred)

Section 530.155 Inspection and Disclosure of Records (Transferred)

Section 530.160 Establishment of Liens (Transferred)

Section 530.165 Penalties

SUBPART B: PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER")

Section 530.201 Purpose of the Property Tax Relief Program

Section 530.205 Definitions

Section 530.210 Claimant Eligibility Qualifications

Section 530.215 Claim Filing Procedures

Section 530.220 Property Tax Grant Determinations

Section 530.225 Penalties

SUBPART C: ELECTRONIC FILING

Section 530.301 Electronic Filing Program Via Internet

Section 530.305 Eligible Electronic Documents

Section 530.310 Internet Filer Eligibility Qualifications

Section 530.315 Electronic Applications

Section 530.320 Electronic Signature Code

Section 530.325 Transmission of Electronic Applications

Section 530.330 Transmission Confirmations

SUBPART A: PHARMACEUTICAL ASSISTANCE PROGRAM

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.101 PURPOSE OF THE PHARMACEUTICAL ASSISTANCE PROGRAM (TRANSFERRED)

Section 530.101 Purpose of the Pharmaceutical Assistance Program (Transferred)

(Source: Amended at 28 Ill. Reg. 1133, effective January 2, 2004; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.101))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.105 DEFINITIONS (TRANSFERRED)

Section 530.105 Definitions (Transferred)

(Source: Amended at 27 Ill. Reg. 2699, effective January 31, 2003; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.105))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.110 COVERED PRESCRIPTION DRUGS (TRANSFERRED)

Section 530.110 Covered Prescription Drugs (Transferred)

(Source: Amended at 28 Ill. Reg. 1133, effective January 2, 2004; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.110))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.115 ELIGIBILITY QUALIFICATIONS

Section 530.115 Eligibility Qualifications

a) 1998 and 1999 Claim Years

1) In order to be eligible to participate in this program for the 1998 and 1999 claim years, each claimant must:

A) be 65 years of age or older or disabled prior to January 1 of the year in which a claim is filed, or be the surviving spouse of a claimant, who at the time of death received or was entitled to receive pharmaceutical assistance benefits, which surviving spouse will become 65 years of age within the 24 months immediately following the death of a claimant and which surviving spouse, but for his or her age, is otherwise qualified to receive pharmaceutical assistance benefits;

B) be domiciled in Illinois at the time he or she files a claim;

C) have a maximum household income of less than $16,000;

D) obtain a card from the Department; and

E) at the time a card is obtained, execute an assignment to the Department of all benefits which might be claimed under any private insurance plan in purchasing covered prescription drugs. [320 ILCS 25/4(f)]

2) If two or more persons living in the same household are eligible to participate in this program, all the requirements of subsection (a)(1) above must be met by each person. [320 ILCS 25/4(f)

3) Persons who participate in some other program of public assistance are ineligible to participate in this program to the extent that the other program provides pharmaceutical assistance benefits for a covered prescription drug under this program. [320 ILCS 25/4(f)]

b) 2000 Claim Year and Later Claim Years

1) In order to be eligible to participate in this program for the 2000 claim year and later claim years, each applicant must:

A) file a timely claim in accordance with the dates designated in Section 530.117(a)(1); and

B) meet one of the following requirements:

i) be 65 years of age or older prior to January 1 of the calendar year in which a claim is filed; or

ii) become 65 years of age during the calendar year in which a claim is filed; or

iii) be the surviving spouse of an applicant, who at the time of death received or was entitled to receive pharmaceutical assistance benefits, which surviving spouse will become 65 years of age within the 24 months immediately following the death of an applicant and which surviving spouse, but for his or her age, is otherwise qualified to receive pharmaceutical assistance; or

iv) be disabled prior to January 1 of the calendar year in which a claim is filed; and

C) be domiciled in Illinois at the time he or she files a claim; and

D) have a current income of less than $21,218 for a household consisting of one person, $28,480 for a household consisting of either two persons or one person and one additional resident, or $35,740 for a household consisting of either two persons and one or more additional resident or one person and two or more additional residents; and

E) authorize the release of medical, pharmaceutical, and Social Security records for audit or verification purposes; and

F) obtain a card from the Department; and

G) execute an assignment to the Department of all benefits which might be claimed under any private plan of assistance, including any insurance plan or public assistance program, or from a third party in purchasing covered prescription drugs. [320 ILCS 25/4(f)]

2) If more than one person in a household or any additional resident is eligible to participate in this program, all the requirements of subsection (b)(1) above must be met by each applicant. [320 ILCS 25/4(f)]

(Source: Amended at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.116 FEES AND CO-PAYMENTS (TRANSFERRED)

Section 530.116 Fees and Co-payments (Transferred)

(Source: Amended at 25 Ill. Reg. 16508, effective December 18, 2001; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.116))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.117 CLAIM FILING PROCEDURES

Section 530.117 Claim Filing Procedures

a) Pharmaceutical Assistance Claims

1) A claim for pharmaceutical assistance benefits under the Act must be filed on the appropriate paper or electronic forms approved by the Department in a timely manner. The claim must be filed after January 1 but on or before December 31 of the calendar year following the claim year as evidenced by the postmark on metered and posted claims, or the date-stamp of receipt on hand-delivered claims at the Department or its regional offices, or the transmission date to confirm receipt of facsimile claims and electronic applications filed with the Department via the Internet. [320 ILCS 25/5(a)]

2) Only one applicant may file a claim for each household for a claim year. If more than one person in a household and, for the 2000 claim year and later claim years, any additional resident, is eligible to file a claim under the Act, they must agree as to which of them will file the claim for the claim year as the claimant and the other person or additional resident must sign the claim as an applicant. [320 ILCS 25/5(c)]

3) An applicant must submit proof of his or her eligibility qualifications as set forth in Section 530.115.

A) Examples of proof of date of birth include:

i) a baptismal record; or

ii) a birth certificate; or

iii) a driver's license; or

iv) an identification card from the Secretary of State's office; or

v) an insurance policy; or

vi) naturalization papers; or

vii) a passport.

B) Examples of proof of disability include:

i) proof that an applicant is eligible to receive disability benefits under the federal Social Security Act of 1935 (see 42 USC 423); or

ii) issuance of an Illinois Disabled Person Identification Card stating that an applicant is under a Class 2 disability, as defined in Section 4A of the Illinois Identification Card Act [15 ILCS 335/4A]; or

iii) status of applicant as a disabled person determined by a physician designated by the Department using the same standards as used by the Social Security Administration with the costs of any required examination paid by the applicant (see 42 USC 423); or

iv) receipt by applicant of Railroad (see 45 USC 231), Civil Service, or Veterans' total disability benefits (see 38 USC 101). [320 ILCS 25/3.14]

4) For the 2000 claim year and thereafter, an applicant may request that projected income for the coverage year be used as current income in determining eligibility at the time a claim is filed if projected income for the coverage year will be lower than current income for the claim year. The claim must be filed in a timely manner and the request must include an itemized listing of current income for the claim year and projected income for the coverage year, together with documentation for the lost sources of income used in calculating projected income. The Department will allow such a request and use projected income as current income in processing the claim if its use will enable an applicant to qualify for this program. (See 320 ILCS 25/5(e).)

b) Amended Pharmaceutical Assistance Claims

1) For the 2000 claim year and thereafter, an applicant whose claim has been denied for exceeding maximum household income eligibility qualifications may file an amended claim requesting use of projected income for the coverage year as current income for the claim year in re-determining eligibility if projected income for the coverage year will be lower than current income for the claim year. The amended claim must be filed in a timely manner and the request must include an itemized listing of current income for the claim year and projected income for the coverage year, together with documentation for the lost sources of income used in calculating projected income. The Department will allow such a request and use projected income as current income in processing the amended claim if its use will enable an applicant to qualify for this program. (See 320 ILCS 25/5(e).)

2) For the 2000 claim year and thereafter, a beneficiary whose claim has been approved may file an amended claim requesting use of projected income for the coverage year as current income for the claim year in re-determining the co-payment for covered prescription drugs if projected income for the coverage year will be lower than current income for the claim year. The amended claim must be filed in a timely manner and the request must include an itemized listing of current income for the claim year and projected income for the coverage year, together with documentation for the lost sources of income used in calculating projected income. The Department will allow such a request and use projected income as current income in processing the amended claim if its use will enable a beneficiary to qualify for a lower co-payment for covered prescription drugs. (See 320 ILCS 25/5(e).)

3) Amended claims for pharmaceutical assistance benefits must be filed on the appropriate paper forms approved by the Department prior to the expiration of the coverage year for the claim year at issue.

4) For the 2000 claim year and later claim years, in the event that a beneficiary has been issued a card for the coverage year and an amended claim using projected income as current income is processed and approved subsequently by the Department, the amount of the co-payment will be reduced accordingly at the beginning of the next qualifying month of coverage. There will be no change in the fee that has already been paid for a card.

c) Refunds

A beneficiary may submit a written request prior to the expiration of the coverage year for a refund of the card fee if pharmaceutical assistance benefits have not been used.

d) Appeal Rights

1) Any applicant or beneficiary aggrieved by action of the Department under the Act, whether in the denial of a claim or amended claim, or in the determination of the fee for a card or the amount of a deductible, co-payment, or ancillary charge, may request in writing that the Department reconsider its action, setting out the facts on which the request is based. The Department will consider the request and either affirm or modify its action. [320 ILCS 25/7(c)]

2) The decision of the Department to affirm its action, or the failure of the Department to act on a request for reconsideration within 60 days, is a final administrative decision that is subject to judicial review under the Administrative Review Law [735 ILCS 5/Art. III]. [320 ILCS 25/7(d)]

(Source: Amended at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.120 CARDS

Section 530.120 Cards

a) A card containing, at a minimum, the following information, will be issued to each beneficiary:

1) name of beneficiary;

2) identification number;

3) effective date of coverage; and

4) expiration date of coverage.

b) A card will not be valid for more than one year from the effective date of coverage; however, beginning January 1, 2002, coverage may be extended or restricted for a longer or shorter period of time in order to enable the Department to convert coverage for a beneficiary to a fiscal year basis and have an opportunity to check for erroneous or fraudulent claims. [320 ILCS 25/5(a)]

(Source: Amended at 25 Ill. Reg. 16508, effective December 18, 2001)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.125 DETERMINATION OF COST OF COVERED PRESCRIPTION DRUGS (TRANSFERRED)

Section 530.125 Determination of Cost of Covered Prescription Drugs (Transferred)

(Source: Amended at 28 Ill. Reg. 1133, effective January 2, 2004; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.125))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.130 AUTHORIZED PHARMACY QUALIFICATIONS (TRANSFERRED)

Section 530.130 Authorized Pharmacy Qualifications (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.130))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.135 ASSIGNMENT AND COORDINATION OF BENEFITS (TRANSFERRED)

Section 530.135 Assignment and Coordination of Benefits (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.135))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.140 PAYMENTS TO AUTHORIZED PHARMACIES (TRANSFERRED)

Section 530.140 Payments to Authorized Pharmacies (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.140))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.145 EXECUTION OF CONTRACTS (TRANSFERRED)

Section 530.145 Execution of Contracts (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.145))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.150 LIMITATION ON PRESCRIPTION SIZE (TRANSFERRED)

Section 530.150 Limitation on Prescription Size (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.150))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.155 INSPECTION AND DISCLOSURE OF RECORDS (TRANSFERRED)

Section 530.155 Inspection and Disclosure of Records (Transferred)

(Source: Amended at 25 Ill. Reg. 16508, effective December 18, 2001; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.155))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.160 ESTABLISHMENT OF LIENS (TRANSFERRED)

Section 530.160 Establishment of Liens (Transferred)

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.160))

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.165 PENALTIES

Section 530.165 Penalties

a) The Department shall suspend the use of a card if any beneficiary or other person is suspected of fraudulent procurement or fraudulent use of a card. [320 ILCS 25/9] Evidence of fraudulent procurement or fraudulent use includes, but is not limited to, false information in a claim, use of a card by someone other than the person to whom it was issued, use of a card after its expiration date, and use of a card at too frequent intervals for the same medication.

b) The Department will revoke a card of any beneficiary convicted of fradulent procurement or fraudulent use of a card. Persons convicted of fraud under the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act shall be permanently barred from participating in this program. [320 ILCS 25/9]

(Source: Amended at 24 Ill. Reg. 17562, effective November 16, 2000; subsections (a), (d) and (e) transferred from the Department of Revenue to the Department of Public Aid (89 Ill. Adm. Code 126.165))

SUBPART B: PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER")

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.201 PURPOSE OF THE PROPERTY TAX RELIEF PROGRAM

Section 530.201 Purpose of the Property Tax Relief Program

The Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act (Act) [320 ILCS 25] provides for the establishment of a program of property tax relief ("Circuit Breaker") to be administered by the Illinois Department of Revenue. The purpose for this program is to provide incentives to low-income senior citizens and disabled persons to acquire and retain private housing of their choice and at the same time to relieve those citizens from the burdens of extraordinary property taxes against their increasingly restricted earning power, and thereby to reduce the requirements for public housing in Illinois. [320 ILCS 25/2]

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.205 DEFINITIONS

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.

"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 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. [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.

(Source: Amended at 27 Ill. Reg. 2699, effective January 31, 2003)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.210 CLAIMANT ELIGIBILITY QUALIFICATIONS

Section 530.210 Claimant Eligibility Qualifications

a) In order to be eligible to participate in this program for the 1998 and 1999 claim years, each claimant must:

1) file a timely claim in accordance with the dates designated in Section 530.215(a); and

2) meet one of the following requirements:

A) be 65 years of age or older prior to January 1 of the calendar year in which a claim is filed; or

B) become 65 years of age during the calendar year in which a claim is filed; or

C) be the surviving spouse of a claimant, who at the time of death received or was entitled to receive a property tax grant, which surviving spouse will become 65 years of age within the 24 months immediately following the death of a claimant and which surviving spouse, but for his or her age, is otherwise qualified to receive a property tax grant; or

D) be disabled prior to January 1 of the calendar year in which a claim is filed; and

3) have lived in a residence in Illinois during the claim year for which the claimant's household is liable for the payment of property taxes accrued or has paid rent constituting property taxes accrued; and

4) be domiciled in Illinois at the time he or she files a claim; and

5) have a maximum household income of less than $16,000.

b) In order to be eligible to participate in this program for the 2000 claim year and later claim years, each claimant must:

1) file a timely claim in accordance with the dates designated in Section 530.215(a); and

2) meet one of the following requirements:

A) be 65 years of age or older prior to January 1 of the calendar year in which a claim is filed; or

B) become 65 years of age during the calendar year in which a claim is filed; or

D) be disabled prior to January 1 of the calendar year in which the claim is filed; and

4) be domiciled in Illinois at the time he or she files a claim; and

5) have a maximum household income of less than $21,218 for a household consisting of one person, $28,480 for a household consisting of either two persons or one person and one additional resident, or $35,740 for a household consisting of either two persons and one or more additional resident or one person and two or more additional residents. [320 ILCS 25/4(a)]

c) A claimant's eligibility to participate in this program is not affected by his or her deferral of ad valorem property taxes under the Senior Citizens Real Estate Tax Deferral Program [320 ILCS 30]. (See 320 ILCS 25/5.1 and 320 ILCS 30/8.)

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.215 CLAIM FILING PROCEDURES

Section 530.215 Claim Filing Procedures

a) A claim for a property tax grant under the Act must be filed on the appropriate paper or electronic forms approved by the Department in a timely manner. The claim must be filed after January 1 but on or before December 31 of the calendar year following the claim year as evidenced by the postmark on metered and posted claims, or the date-stamp of receipt on hand-delivered claims at the Department or its regional offices, or the transmission date to confirm receipt of facsimile claims and electronic applications filed with the Department via the Internet. [320 ILCS 25/5(a)]

b) Only one claimant may file a claim for each household for a claim year. If more than one person in a household and, for the 2000 claim year and later claim years, any additional resident, is eligible to file a claim under the Act, they must agree as to which of them will file the claim for the claim year as the claimant. For example, if a married claimant lives with his or her spouse in the same residence as of the end of a claim year, they must file jointly and list their combined income on the claim. [320 ILCS 25/5(c)]

c) A qualified person has a personal right to file a claim for a property tax grant, but it terminates at death so a claim cannot be filed subsequently by his or her estate in probate or intestacy proceedings. A claim for a property tax grant may also be filed on behalf of a qualified person by a person holding power of attorney to do so or by his or her guardian or legal counsel. (See 320 ILCS 25/5(b).)

d) A claimant must submit proof of his or her eligibility qualifications as set forth in Section 530.115. (See 320 ILCS 25/6(a).)

1) Examples of proof of date of birth include:

A) a baptismal record; or

B) a birth certificate; or

C) a driver's license; or

D) an identification card from the Secretary of State's office; or

E) an insurance policy; or

F) naturalization papers; or

G) a passport.

2) Examples of proof of disability include:

A) proof that a claimant is eligible to receive disability benefits under the federal Social Security Act of 1935 (42 USC 423); or

B) issuance of an Illinois Disabled Person Identification Card stating that a claimant is under a Class 2 disability, as defined in Section 4A of the Illinois Identification Card Act [15 ILCS 335/4A]; or

C) status of claimant as a disabled person determined by a physician designated by the Department using the same standards as used by the Social Security Administration with the costs of any required examination paid by the claimant (see 42 USC 423); or

D) receipt by claimant of Railroad (see 45 USC 231), Civil Service, or Veterans total disability benefits (see 38 USC 101). [320 ILCS 25/3.14]

e) Amended Claims

1) An amended claim for a property tax grant must be filed in a timely manner on the appropriate paper forms approved by the Department.

2) An amended claim may be filed for the current claim year and three prior claim years.

f) Appeal Rights

1) Any claimant or beneficiary aggrieved by action of the Department under the Act, whether in the denial of a claim or amended claim, or in the determination of the amount of the grant, may request in writing that the Department reconsider its action, setting out the facts on which the request is based. The Department shall consider the request and either affirm or modify its action. [320 ILCS 25/7(c)]

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.220 PROPERTY TAX GRANT DETERMINATIONS

Section 530.220 Property Tax Grant Determinations

a) For the 1998 and 1999 claim years, except as otherwise provided in subsections (c) through (e), the maximum amount of a property tax grant as determined by the Department is limited to the least of the following amounts:

1) the amount by which property taxes accrued upon a beneficiary's residence for a claim year exceeds 3.5% of his or her household income for that year; or

2) the amount by which rent constituting property taxes accrued upon a beneficiary's residence for a claim year exceeds 3.5% of his or her household income for that year; or

b) For the 2000 and later claim years, except as otherwise provided in subsections (c) through (e), the maximum amount of a property tax grant as determined by the Department is limited to the least of the following amounts:

1) the amount by which property taxes accrued upon a beneficiary's residence for a claim year exceeds 3.5% of his or her household income for that year; or

2) the amount by which rent constituting property taxes accrued upon a beneficiary's residence for a claim year exceeds 3.5% of his or her household income for that year; or

3) an amount equal to $700 less 4.5% of a beneficiary's household income for a claim year for those with a household income of $14,000 or less and $70 for those with a household income of more than $14,000 but less than the maximum household income eligibility qualifications set forth in Section 530.210(b)(5). [320 ILCS 25/4(b)]

c) If a beneficiary became 65 years old during the calendar year in which a claim is filed, the maximum amount of a property tax grant is equal to 1/12 of the amount provided in subsection (a) or (b) of this Section that otherwise would have been determined by the Department, multiplied by the number of months in that year (including the month of birth) in which he or she was 65. [320 ILCS 25/4(a)]

d) If a beneficiary's household income in one or more months during a claim year includes cash assistance (excluding funds received from the federal Supplemental Security Income (SSI) program) in excess of $55 per month from the Department of Public Aid or the Department of Human Services which was determined on a measure of need including an allowance for actual rent or property taxes paid, the maximum amount of a property tax grant is equal to the product of the amount provided in subsection (a) or (b) of this Section that otherwise would have been determined by the Department, multiplied by the ratio of the number of months in that year in which his or her household income did not include such assistance to the number 12. [320 ILCS 25/4(c)]

e) In determining the maximum amount of a property tax grant under subsections (a) through (d) of this Section, the amount used by the Department in its computations for property tax accrued and rent constituting property taxes accrued is prorated or recalculated in the following instances:

1) if title to a residence during a claim year is held jointly by a beneficiary with a person who is not a member of his or her household, the amount of property taxes accrued is prorated to be the same percentage as the percentage of ownership held by the beneficiary in the residence in that year [320 ILCS 25/4(d)]; or

2) if a beneficiary occupied more than one residence during a claim year, the amount of property taxes accrued on each residence is prorated by 1/12 for each month each residence is owned and occupied in that year, but a beneficiary may not claim more than one residence in any single month (see 320 ILCS 25/4(e)); or

3) if a beneficiary occupied a unit in a multifamily, multidwelling, or multipurpose building as his or her residence during a claim year, the amount of property taxes accrued is prorated to be the same percentage as the percentage representing his or her unit's value compared to the total building value in that year (see 320 ILCS 25/3.09); or

4) if a beneficiary occupied a unit in a multifamily, multidwelling, or multipurpose building that is owned and operated as a cooperative as his or her residence during a claim year, the amount of property taxes accrued is prorated to be the value of the interest held by the owner of record of the legal or equitable interest that confers an occupancy right other than a leasehold in the cooperative in that year (see 320 ILCS 25/3.09); or

5) if a beneficiary rented and occupied more than one residence during a claim year, the amount of rent constituting property taxes accrued on each residence is prorated at 25% of the gross rent of each residence for each month that residence is actually occupied, but a beneficiary may not claim more than one residence in any single month (see 320 ILCS 25/3.11 and 4(e)); or

6) if gross rent exceeds the fair rental value for the right to occupy a residence during a claim year, the amount of rent constituting property taxes accrued will be recalculated by the Department [320 ILCS 25/6(b)].

f) The Department will pay a claimant one dollar if the amount of a property tax grant is determined to be less than one dollar. [320 ILCS 25/7(b)]

g) The Department will disburse payment of a property tax grant in the name of the claimant. However, if the claimant is no longer living at the time of disbursement, the Department will disburse payment of a property tax grant in the name of any surviving spouse who lived with the claimant at the time the claim was filed. If there is no qualified surviving spouse at the time of disbursement, the Department will disburse payment of a property tax grant in equal parts to any surviving dependent minor children under age 18 who lived with the claimant at the time the claim was filed. If there are no qualified survivors of the claimant living at the time of disbursement, the claim for a property tax grant escheats to the State of Illinois. (see 320 ILCS 25/5(b).)

h) The Department may authorize the reissuance of a warrant for the payment of a property tax grant that was cancelled for redeposit if the claimant or his or her qualified survivors make a request within three years following the claim year in question.

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.225 PENALTIES

Section 530.225 Penalties

a) Any person who:

1) files a fraudulent claim for a grant under the Act; or

2) for compensation prepares a claim for this program and knowingly enters false information on the claim for a claimant or a beneficiary; or

3) fraudulently files multiple claims; or

4) fraudulently states that a nondisabled person is disabled is guilty of a Class 4 felony for the first offense and a Class 3 felony for each subsequent offense. [320 ILCS 25/9]

b) Evidence of fraud includes, but is not limited to, false information in a claim and proof that a claimant or beneficiary has acquired title to a residence or has paid rent for a residence primarily for the purpose of receiving a grant. [320 ILCS 25/6(c)]

c) The Department will use balance due notices or offsets against future grants to recover from any person any amount paid under this program on account of an erroneous or fraudulent claim, together with 6% interest per year.

d) A prosecution for violation of the provisions of the Act may be undertaken at any time within three years after the commission of that violation. [320 ILCS 25/9]

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

SUBPART C: ELECTRONIC FILING

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.301 ELECTRONIC FILING PROGRAM VIA INTERNET

Section 530.301 Electronic Filing Program Via Internet

The Department is creating a voluntary program for the filing of electronic applications via the Internet under the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act beginning with the 2001 claim year.

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.305 ELIGIBLE ELECTRONIC DOCUMENTS

Section 530.305 Eligible Electronic Documents

a) The only electronic document that is currently eligible to be transmitted to the Department via the Internet under this Subpart C is IDOR Form No. IL-1363, which must be filed by a verified Internet Filer as an original electronic application without using Schedule A, Schedule B, or Schedule P for the claim year.

b) The following types of electronic documents are not currently eligible to be transmitted to the Department via the Internet under this Subpart C:

1) Electronic documents listed in subsection (a) that require additional electronic or paper forms or the reporting of any other information for which the Department is unable to currently accept electronic transmission via the Internet; and

2) Electronic documents that are not listed in subsection (a).

c) The Department reserves the right to limit the number or type of electronic documents that can be filed via the Internet under this Subpart C depending upon authentication and verification requirements and technological capabilities.

(Source: Amended at 27 Ill. Reg. 2699, effective January 31, 2003)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.310 INTERNET FILER ELIGIBILITY QUALIFICATIONS

Section 530.310 Internet Filer Eligibility Qualifications

a) Only an individual who has been verified as an Internet Filer may transmit an electronic application to the Department via the Internet for purposes of filing under this Subpart C.

b) In order for an individual to be verified as an Internet Filer by the Department for the 2001 claim year and later claim years, he or she must meet all of the following eligibility qualifications:

1) Be listed in the authentication records for verified Internet Filers maintained by the Department for the current claim year;

2) Have an approved application based on the information listed on his or her original electronic or paper application that was filed without using Schedule A, Schedule B, or Schedule P for the prior claim year;

3) Report the same marital status on his or her applications for the prior and current claim years;

4) File an original electronic application without using Schedule A, Schedule B, or Schedule P for the current claim year;

5) Be listed in the authentication records provided to the Department by the Social Security Administration for the prior claim year; and

6) Transmit an electronic signature code during the login process to the program and when an electronic application is filed with the Department under this Subpart C.

c) If an individual does not meet the Internet Filer eligibility qualifications, the login process to the program will be aborted and the individual will receive an error message directing him or her to submit a paper application to the Department for the current claim year. If an individual meets the Internet Filer eligibility qualifications, the login process will give the verified Internet Filer access rights to the program in order to enter data on an electronic application that he or she may complete and transmit to the Department via the Internet for the current claim year.

d) The Department reserves the right to limit the number of verified Internet Filers under this Subpart C depending upon authentication and verification requirements and technological capabilities.

e) The Department will approve electronic applications in accordance with the standards set forth in Subparts A and B of this Part.

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.315 ELECTRONIC APPLICATIONS

Section 530.315 Electronic Applications

a) An electronic application consists of data (including an electronic signature code) entered by a verified Internet Filer that is transmitted to the Department via the Internet upon completion.

b) An electronic application contains the same information as a paper application.

c) Authentication records for verified Internet Filers maintained by the Department may include electronic or paper forms or other reported information for which the Department is unable to currently accept electronic transmission via the Internet.

d) A verified Internet Filer may transmit his or her electronic application for the current claim year during the filing dates designated by the Department on its website anytime after January 1 but on or before December 31 of the calendar year following the claim year as evidenced by the transmission date to confirm receipt of electronic applications filed with the Department via the Internet. [320 ILCS 25/5(a)]

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.320 ELECTRONIC SIGNATURE CODE

Section 530.320 Electronic Signature Code

a) An electronic signature code, consisting of encrypted data using a combination of a verified Internet Filer's name, social security number, and date of birth, is to be used in lieu of a written signature for electronic applications filed with the Department under this Subpart C.

b) An electronic signature code will be verified by the Department during the login process to this program and applies to all data entered by a verified Internet Filer on the separate screens comprising an electronic application transmitted to the Department via the Internet upon completion.

c) Transmitting an electronic signature code as part of a completed electronic application has the same legal effect as if a verified Internet Filer had signed and submitted a paper application to the Department for the claim year, including but not limited to:

1) Authentication by the Department of a request by an individual to be verified as an Internet Filer for the current claim year;

2) A penalty of perjury statement (see 320 ILCS 25/9);

3) A release of records to the Department for eligibility determinations (see 320 ILCS 25/4);

4) Assignment to the Department of prescription drug benefits paid by third parties (see 320 ILCS 25/6(d)(4));

5) Consent to the repayment of erroneous or unauthorized benefits to the Department (see 320 ILCS 25/9);

6) Release of medical and pharmaceutical records to the Department for audit and authentication purposes as well as the operation of a drug utilization review service; and

7) Request to waive confidentiality for the limited purpose of viewing or printing a paper copy of a completed electronic application transmitted to the Department via the Internet under this Subpart C.

d) In accordance with the confidentiality provisions of the Act (see 320 ILCS 25/8(a)), an electronic application will be considered unsigned unless all components of a verified Internet Filer's electronic signature code are transmitted to the Department via the Internet and the Department issues a confirmation number to the verified Internet Filer to acknowledge receipt of its transmission and to confirm the timely filing of a completed electronic application under the program.

e) An electronic signature code will be considered valid until:

1) A verified Internet Filer notifies the Department that his or her electronic signature code has been compromised; or

2) The Department determines that a verified Internet Filer's electronic signature code has been compromised.

f) If a verified Internet Filer exits the program after transmitting his or her electronic application to the Department via the Internet, he or she will be allowed limited re-access for the purpose of viewing or printing a paper copy of his or her completed electronic application by entering his or her electronic signature code at the screen prompt for the appropriate request during the login process to the program.

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.325 TRANSMISSION OF ELECTRONIC APPLICATIONS

Section 530.325 Transmission of Electronic Applications

Electronic applications filed under the program will be transmitted to the Department via the Internet using its server in Springfield, Illinois.

(Source: Added at 26 Ill. Reg. 8437, effective May 24, 2002)

ADMINISTRATIVE CODE

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.330 TRANSMISSION CONFIRMATIONS

Section 530.330 Transmission Confirmations

a) The Department will issue a confirmation number to a verified Internet Filer to acknowledge receipt of its transmission and to confirm the timely filing of a completed electronic application under the program. The confirmation date constitutes the actual filing date for an electronic application. An electronic application will not be considered to be filed with the Department in a timely manner if no confirmation number was issued after its transmission.

b) A verified Internet Filer cannot recall or intercept an electronic application after its transmission has been confirmed by the Department under the program.

c) If a verified Internet Filer wishes to change any of the data entered on an electronic application after its transmission has been confirmed by the Department under the program, he or she must submit a paper amended application to the Department for that claim year using IDOR Form No. IL-1363-X.

d) A verified Internet Filer should contact the Department for assistance if transmission of an electronic application has not been confirmed after several attempts.

(Source: Amended at 27 Ill. Reg. 2699, effective January 31, 2003)