§ 1001. Definitions. As used in this chapter: (1) “Income” means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits. (2) “Income tax year” means the 12-month period for which the property owner files a federal personal income tax […]
§ 1002. Exemption to be provided for by municipal law or ordinance. Every person a resident of a municipality of this State and the owner of real property located therein who is 65 years of age or over shall be entitled, within the limitations of this chapter, to an exemption from municipal taxation on such […]
§ 1003. Application for exemption. Application for such exemption must be made by the property owner on forms to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner required on such forms and shall be filed in such assessor’s office on such date as is prescribed […]
§ 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations. (a) Where title to property on which an exemption from municipal taxation is claimed is held by more than 1 person either as tenants in common or as joint tenants, each tenant shall not be allowed an exemption against its interest in […]
§ 1005. Rules and regulations. Each municipality granting an exemption under this chapter may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this chapter. 22 Del. C. 1953, § 1006; 57 Del. Laws, c. 425; 65 Del. Laws, c. 11, § 2;
§ 1006. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim from municipal real property taxation in the same manner as is provided for appeals from assessments generally. 22 Del. C. 1953, § 1007; 57 Del. Laws, c. 195, § 1; 57 Del. Laws, c. 425; 65 Del. Laws, c. 11, […]
