Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 320 — Property tax credits for individuals with disabilities
(a)
The county government of New Castle County shall provide for an exemption to real property taxes for an individual with a disability as follows:
(b)
The county government of Kent County shall provide for an exemption to real property taxes for an individual with a disability as follows:
(c)
The county government of Sussex County shall provide for an exemption to real property taxes for an individual with a disability that at least meets the exemption provided under § 103-1 of the Sussex County Code on August 30, 2017.
(d)
For an individual with a disability to qualify for an exemption to real property taxes under this section, the individual must meet the qualifications established by the county government from which the individual is seeking the exemption.
(e)
Each county government may increase or expand exemptions to real property taxes for an individual with a disability.
Source: official text