Colorado law provides a Property Tax/Rent/Heat Rebate Program (PTC) for low-income or disabled people. The PTC rebate is available only to those who have lived in Colorado for the full year and who have paid property taxes, rent or heating bills. Part-time residents are not eligible for credit. The rebates are issued by the Colorado Department of Revenue.To be eligible, people must be at least 65 years old or a surviving spouse at least 58 years old; disabled for all of 2005 regardless of age; a single person with income less than $11,000; or a married couple with income less than $14,700.Qualified applicants can receive a rebate up to $600 of the property tax and $192 of their heating expense paid during the year.If you are eligible for the PTC rebate, you will also receive the state sales tax (TABOR) refund if you are 18 or older for the entire year of 2005. The refund will be added to the PTC rebate and will be included in he first rebate check. PTC applicants should use the 104PTC form, available at www.TaxColorado.com or by phone at (303) 238-FAST (3278). The 2005 PTC rebate can be claimed any time between Jan. 1, 2006 through Dec. 31, 2007. The Denver Taxpayer Service Division service center at 1375 Sherman St. will provide free PTC assistance with filling out forms during January. The IRS also offers free tax assistance throughout the state. To locate VITA sites, call (800) 829-1040.