(a) The amount of any claim for relief pursuant to this article shall be limited as follows:
(1) If the gross household income of the claimant or of the claimant and the claimant's spouse was $500 or less during the calendar year to which the claim relates, the claim shall be limited to seventy-five percent of the amount of the property taxes, or rent constituting property taxes, or both, in such year on or with respect to the claimant's homestead.