Charles and Mary Harter v. Director of Revenue

The Administrative Hearing Commission , (“Commission”) determined that Charles and Mary Harter (the “Harters”) improperly calculated their income eligibility for purposes of the Property Tax Credit (“PTC”) under sections 135.010 to 135.035. 1 The Commission found that the entire amount of Mr. Harter’s social security and annuity payments should be included in their “income” for PTC purposes under section 135,010(5). As a result, the Commission found that the Harters were eligible only for a reduced PTC for the 2010 tax year under section 135.030.2 and that they were not eligible for any PTC…