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The amount of any claim filed in 2012 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
If the household income was $8,060 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant’s homestead.
If the household income was more than $8,060 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant’s homestead exceeds 8.785 percent of the household income exceeding $8,060.
Except as provided in subds. 5. and 7., [pars. (em) and (gm) ] for claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph [subsection] unless the claimant or the claimant’s spouse is over the age of 61 at the close of the year to which the claim relates.
For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph [subsection] unless the claimant is disabled.
With regard to a claimant who is disabled, the claimant shall provide with his or her return proof that his or her disability is in effect for the taxable year to which the claim relates. Proof of disability may be demonstrated by any of the following: 1. A statement from the Veteran’s Administration certifying that the claimant is receiving a disability benefit due to 100 percent disability. 2. A document, or copy of a document, from the Social Security Administration stating the date the disability began. 3. A statement from a physician, as defined in s. 448.01 (5), stating the beginning date of the disability and whether the disability is permanent or temporary.
A statement from the Veteran’s Administration certifying that the claimant is receiving a disability benefit due to 100 percent disability.
A document, or copy of a document, from the Social Security Administration stating the date the disability began.
A statement from a physician, as defined in s. 448.01 (5), stating the beginning date of the disability and whether the disability is permanent or temporary.
For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, with regard to a claimant who is not disabled or who is under the age of 62 at the close of the year to which the claim relates, no credit may be allowed under this paragraph [subsection] if the claimant had no earned income in the taxable year to which the claim relates.