Should I use Form 140 PTC if I rent my primary residence?

If you rent the property, you may be able to be able to claim a refund of Arizona property taxes under two conditions.

• You lived in Arizona for the entire year as well the house for the entire year.
• You must attach a completed Form 201, Renter's Certificate of Property Taxes Paid.  Attach this statement to the back of your claim.  You must get Form 201 from your landlord. You must fill out lines 13 through 15 unless they already contain the correct information. Your landlord must complete and sign the Form 201.  The Arizona Form 201 provides your proof of property taxes paid from your rent.

Also there are other requirements that must be met such as, 

1. You were a resident of Arizona for the whole year. (From January 1, 2012 to December 31, 2012.)
2. You were either 65 or older by December 31, 2013, or if you were under age 65, you were receiving Title 16 Supplemental Security Income (SSI) payments during 2013. (You must meet only one of these requirements.)
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 2022.
5. You may also have paid both property taxes and rent for the whole year of 2022. If you only paid rent during 2022, you must have rented for the whole year.
6. 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 2022.  You were a member of a condominium association in Arizona. Your unit was your main home during 2022.

• When you file your PTC claim, you must attach a statement from the Social Security Administration (SSA). Attach this statement to the back of your claim.
• This statement must show all of the following.
• Your name and address
• Your SSN
• The payments you received or are due to receive are Title 16 SSI payments.
• The period for which you received or are due to receive Title 16 SSI payment.
• The date the SSA issued the statement

If you are the homeowner renting the property, you may also claim the property tax credit in accordance with the conditions I listed above. In addition to those requirements, you will need to attach an additional statement to the back of your claim. 

This statement may be one of the following. 

             1. A copy of your property tax statement from your mortgage company. 

             2. A copy of your paid receipt from your county treasurer.

             3. Your property tax bill with copies of both the fronts and backs of your canceled checks that were cashed in 2022.