Right to claim a real property tax circuit breaker credit.

(1) Decedents.

(i) For purposes of section 606(e)(8) of the Tax Law, the right to file a claim for real property tax circuit breaker credit, or a portion of the credit where such credit is divided in accordance with section 606(e)(6) of the Tax Law, is personal to the qualified taxpayer and does not survive such qualified taxpayer's death. A claim for the real property tax circuit breaker credit (or portion thereof, if divided) under section 606(e) of the Tax Law cannot be filed on behalf of a deceased individual. Any claim for real property tax circuit breaker credit (or portion thereof, if divided) filed on behalf of a decedent after the decedent's death will not be allowed.

(ii) Where a qualified taxpayer timely filed a claim for real property tax circuit breaker credit (or portion thereof, if divided) and subsequently died, the real property tax circuit breaker credit (or portion thereof, if divided) allowable must be applied in accordance with the provisions of section 606(e)(6) of the Tax Law and any excess of the real property tax circuit breaker credit (or portion thereof, if divided) may be paid as an overpayment without interest.

(2) Other qualified taxpayers. The right to file a claim for real property tax circuit breaker credit, or a portion of the credit where such credit is divided in accordance with section 606(e)(6) of the Tax Law, may be exercised by a qualified taxpayer or on behalf of a qualified taxpayer (during the qualified taxpayer's lifetime) by a legal guardian or attorney in fact of the qualified taxpayer. Where a legal guardian or attorney in fact exercises such right on behalf of a qualified taxpayer, such representative of the qualified taxpayers must sign and file a completed form IT-214 on behalf of the qualified taxpayer and indicate thereon the capacity in which such representative acts for the qualified taxpayer.