Please clarify -- which requirement(s) do you not meet to claim the credit?
According to the Property Tax Refund Credit Booklet found on the Individual Income Tax Forms page, you can file Form 140PTC if
1. You were a resident of Arizona for the whole year. (January 1, 2020, to December 31, 2020)
2. You were either 65 or older by December 31, 2020, or if you were under age 65, you were receiving Title 16 Supplemental Security Income (SSI) payments during 2020. (You must meet only one of these requirements.) NOTE: If a taxpayer’s 65th birthday was January 1, 2021 (born 1/1/56), that person would be considered to be age 65 at the end of 2020 for federal income tax purposes and likewise for Arizona income tax purposes.
3. Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501.
4. You paid property taxes or rent on your main home in Arizona during 2020. You may also have paid both property taxes and rent for the whole year of 2020. If you only paid rent during 2020, you must have rented for the whole year. You also meet this requirement if one of the following applies:
• You were a resident of a nursing home in Arizona. The nursing home was subject to and paid property taxes. You used your social security or other personal funds to pay the nursing home.
• You were a shareholder of a cooperative corporation in Arizona. The unit that you lived in was your main home during 2020.
• You were a member of a condominium association in Arizona. Your unit was your main home during 2020.
If you meet all of 1 through 4, you may claim a refund of Arizona property taxes. Complete Form 140PTC to figure your credit.
