PIERRE - Applications are being accepted through July 1 for a state program that provides refunds of sales or property taxes to eligible senior citizens and disabled people, the South Dakota Department of Revenue and Regulation said in a release.

Applicants who are qualified will receive refunds based on their income, with checks issued in August, the department said.

Qualified applicants must be at least 66 on or before Jan. 1, 2007, or be disabled during any part of the year; must have been a South Dakota resident for the entire previous year; and cannot exceed income limits.

The 2006 income limit for a single-member household is $10,000, and for a multiple-member household, it is $13,000.

An annual legislative appropriation funds the program.

For more information, call the department's toll-free help line at 1-800-829-9188 and ask for the Division of Property and Special Taxes.