LEWISTON – The city of Lewiston is reminding residents that Wednesday, May 31, is the deadline for filing a 2005 Maine Residents Property Tax and Rent Refund application. Applications are available in the Lewiston City Clerk’s Office, 27 Pine St., and on the city’s Web site, www.ci.lewiston.me.us (link available under 2006 revaluation information).

If a person qualifies for the refund, it may partially or fully reimburse a portion of a person’s 2004 rent or property tax payment.

Residents may qualify for the program if they live alone and their 2004 household income was $74,500 or less or if they live with a spouse or dependent and their 2004 income was $99,500 or less and property taxes were more than 4 percent of 2004 income or 2004 rent paid was more than 20 percent of 2004 income.

Senior citizens do not have to meet the above percentage requirement if their income was below $12,400 if living alone or $15,300 if living with a spouse or dependent. A senior citizen is defined as an individual who is age 62 or over by Dec. 31, 2004, or age 55 if disabled.

For the 2005 tax year, property tax and rent refund applications will be available in August.