Los Alamos County Property Tax Rebate

Property Tax Rebate for Low Income Residents of Los Alamos County
The property tax rebate may not exceed $350 ($175 for a married taxpayer filing a separate return).

You do not have to be 65 or older to be eligible for this rebate.

If you are a Los Alamos resident who is age 65 or older on the last day of the tax year, you may be eligible for this rebate and the Property Tax Rebate for Persons 65 or Older reported on Line 17c.

You must attach a property tax statement to your return if the mailing address on your 2005 Form PIT-1 is not a Los Alamos County address.

To qualify for the rebate a claimant must:

have a principal place of residence in Los Alamos County;
have a modified gross income of $24,000 or less;
be a resident of New Mexico during the tax year;
be physically present in New Mexico for at least six months during 2005;
be neither eligible to be claimed, nor actually claimed, as a dependent of another taxpayer for 2005, and
not be an inmate of a public institution for more than six months during 2005.

This rebate is for the property tax billed during tax year 2005 on your principal place of residence in New Mexico. There is no property tax rebate for property that is not already subject to property tax.

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