Delaware Code Title 9 Sec. 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 entitled, on proper claim being made therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $5,000 in the aggregate, except that:
(1) No such exemption shall be in addition to any other exemption to which said person may be entitled; and
(2) No such exemption shall be permitted where said person’s spouse lives in said dwelling house and has an income in excess of $3,000 per year.
Terms Used In Delaware Code Title 9 Sec. 8132
- 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
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) Nothing in this subchapter shall be construed to apply to property taxes levied within and by a municipality.
(c) Nothing in this subchapter shall be construed to apply to ditch taxes and sewer taxes.
9 Del. C. 1953, § ?8132; 55 Del. Laws, c. 163, § ?1; 56 Del. Laws, c. 26, § ?3; 57 Del. Laws, c. 70; 70 Del. Laws, c. 186, § ?1;