§ 8132. Qualifications and amount of exemption.
§ 8132. Qualifications and amount of exemption. (a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person’s real property, shall be […]
§ 8133. Application for exemption.
§ 8133. Application for exemption. (a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this […]
§ 8134. Contents of application.
§ 8134. Contents of application. Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year: (1) A resident of this State for the period required; […]
§ 8135. Allowance of exemption.
§ 8135. Allowance of exemption. If an application is approved by the assessor, the assessor shall allow an exemption from taxation against the assessed valuation of the real property assessed to the claimant in the amount of the claim approved by the assessor. 9 Del. C. 1953, § 8135; 55 Del. Laws, c. 163, § […]
§ 8136. Continuance of exemption.
§ 8136. Continuance of exemption. Any assessor may, at any time, require the filing of a new application or such proof as the assessor shall deem necessary to establish the right of a claimant to continued exemption. A claimant shall inform the assessor of any change in the assessor’s status or property which may affect […]
§ 8137. Tenants in common or joint tenants.
§ 8137. Tenants in common or joint tenants. (a) Where title to property on which an exemption is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall not be allowed an exemption against the claimant’s interest in said property in excess of the assessed […]
§ 8138. Rules and regulations.
§ 8138. Rules and regulations. The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subchapter. They may, in their discretion, eliminate the necessity for […]
§ 8139. Oaths.
§ 8139. Oaths. Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form required by this subchapter. 9 Del. C. […]
§ 8140. Appeals.
§ 8140. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim under this subchapter in the same manner as is provided for appeals from assessments generally. 9 Del. C. 1953, § 8140; 55 Del. Laws, c. 163, § 1;
§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].
§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3]. (a) (1) This section applies to property in New Castle County that is entitled to an exemption as any of the following: a. Owned by a religious, educational, or charitable agency, under […]