To qualify for the taxable year 2018, you must meet all of these requirements:

• Be born prior to or in the year 1953,
• Have a total gross household income of no more than $65,000 for 2017,
• Own the property, or have a legal, equitable or leasehold interest in the property on January 1, 2017 and January 1, 2018,
• Been liable for the payment of 2017 and 2018 property taxes, and
• Used the property as a principal place of residence on January 1, 2017 and January 1, 2018.