This program is sponsored by the City and County of Denver and provides a partial refund of Real Estate taxes or the equivalent in rent paid by Denver residents with limited incomes who are either over 65 years of age or are totally disabled. Income for the calendar year must not exceed $15,100 for single persons or $21,900 for married couples. To be eligible, the elderly or disabled person must have been a resident of Denver for the entire year. Payments are based on income received. The minimum payment is $186.00. Applications for payments based on the eligibility year of 2011 will be accepted from May 1, 2012 through April 30, 2013. Please contact Taxpayer Service at (720) 913-9300 or Special Accounts at (720) 913-9500 for forms.