Delaware Code Title 9 Sec. 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;
(2) Of the age of 65 or more years;
(3) The owner of a dwelling house which is a constituent part of the real property for which such exemption is claimed;
(4) Residing in said dwelling house.
Terms Used In Delaware Code Title 9 Sec. 8134
- 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
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
Such applicant shall also establish that his or her income for the yearly period as provided by this subchapter did not exceed $3,000, and that his or her spouse, if living in said dwelling house, does not have an income in excess of $3,000.
9 Del. C. 1953, § ?8134; 55 Del. Laws, c. 163, § ?1; 56 Del. Laws, c. 26, § ?5; 70 Del. Laws, c. 186, § ?1;