(1) If a taxpayer qualifies for a 2006 property tax refund, but fails to file for the refund by December 31, 2007, the taxpayer may request an extension of the filing period by demonstrating good cause for the extension to the department.

(2) To request an extension, in addition to filing the claim for refund, the taxpayer must file a statement with the department, executed by the taxpayer under penalty of false swearing, describing the grounds constituting good cause for the extension.

(3) For purposes of this rule, "good cause" includes, but is not limited to, inability to file for the refund because the taxpayer's ability to file was materially impaired by reason of:

(a) an act of God, natural disaster, or emergency as declared by the Governor or President;

(b) military service;

(c) physical, mental, or medical incapacity;

(d) disputed or undetermined property ownership; or

(e) other reason that, in the department's sole discretion, materially impaired the taxpayer's ability to file for the refund.

(4) The request for an extension must be filed with the department no later than June 30, 2008.