Delaware Code Title 9 Sec. 8131 – Definitions
As used in this subchapter:
(1) “Income” means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security benefits. For any tax year for which an exemption is claimed, income” is determined to be equal in amount to the income received during the pretax year.
(2) “Pretax year” means the calendar year immediately preceding the “tax year.”
(3) “Resident” means one legally domiciled within the State for a period of 10 years immediately preceding October of the pretax year.
a. Mere seasonal or temporary residence within the State, of whatever duration, does not constitute domicile within the State for the purposes of this subchapter. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State is on the claimant.
b. For claimants establishing legal domicile in this state after December 31, 2018, only claimants who, as of June 30 immediately prior to the beginning of the county fiscal year, have been legally domiciled within the state for a period of at least 10 consecutive years are eligible to receive a credit.
(4) “Tax year” means the calendar year in which the county real estate tax is due and payable.
9 Del. C. 1953, § ?8131; 55 Del. Laws, c. 163, § ?1; 55 Del. Laws, c. 232; 56 Del. Laws, c. 26, §§ ?1, 2; 81 Del. Laws, c. 314, § 1;
Terms Used In Delaware Code Title 9 Sec. 8131
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Income: means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security benefits. See Delaware Code Title 9 Sec. 8131
- Pretax year: means the calendar year immediately preceding the "tax year. See Delaware Code Title 9 Sec. 8131
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Tax year: means the calendar year in which the county real estate tax is due and payable. See Delaware Code Title 9 Sec. 8131
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302