2005 FAIR Rebate
Amount For Tenants

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Age 65 or Older and/or Disabled

Filing Status
Gross Income
Rebate Amount
Married, Filing Jointly or
Head of Household or
Qualifying Widow(er) or
Married, Filing Separately (Same Residence)*
Not over $70,000
$150 - $825
$70,001 to $100,000
$150

 

Filing Status
Gross Income
Rebate Amount
Single or
Married, Filing Separately (Separate Residence)*
Not over $35,000
$150 - $825
$35,001 to $100,000
$150

Under Age 65 and NOT Disabled

Filing Status
Gross Income
Rebate Amount
Any*
Not over $100,000
$75

*Spouses who file separate income tax returns but maintain the same principal residence must combine their incomes when calculating the rebate. Each spouse is then eligible to receive one-half of the calculated amount. If spouses maintain separate principal residences, their income should not be combined.

For tenants 65 or older and/or disabled with gross income of $70,000 or less ($35,000 or less if single or married, filing separately maintaining separate residence), the rebate amount is equal to property taxes paid minus 5% of gross income plus $50, up to $825. The amount of property taxes paid is 18% of rent paid.