AUGUSTA – Maine residents have until Tuesday, Dec. 31, to file an application for the Maine Residents Property Tax Relief Program, commonly known as the “circuit breaker.”

The program is open to renters as well as homeowners. Residents should be aware that income limits have changed warranting a review of the qualification criteria. Last year there were 59,500 recipients, with average refunds of about $340. The maximum refund is $1,000.

Maine residents may be eligible for the program if they meet the following criteria:

. Were Maine residents for all 12 months of 2001;

. Owned or rented a home in Maine for all 12 months of 2001 and occupied that home for at least six months of 2001;

. Lived alone and total household income in 2001 was $29,100 or less; or, lived with a spouse or dependent and total household income in 2001 was $45,100 or less;

. Had a 2001 property tax bill that was more than 4 percent of total household income; or paid rent in 2001 that was more than 22 percent of total household income. An exception is that elderly people do not need to meet this requirement when their income is below $11,600 for those living alone or below $14,400 when living with a spouse or dependent.

For assistance with the Property Tax and Refund Program, call Teletax 24 hours a day at 624-7875, or between the 8 a.m. and 5 p.m. weekdays at 626-8475.

For forms, call 624-7894 or visit www.state.me.us/revenue. Refund information can be obtained by calling 626-8461 or visiting the Web site.