Any person 65 years of age or older or any totally disabled person who is head of a household, a resident of and domiciled in this state during the entire receding calendar year, and whose gross household income for such year does not exceed $12,000, may file a claim for property tax relief on the amount of property taxes paid on the household they occupied during the preceding calendar year. The credit may not exceed $200. Claim must be made on Form 538-H.
