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 § 8105 of this title or under New Castle County Code § 14.06.101.

b. Owned by a specific organization or for a specific purpose, under § 8106(a) of this title.

c. Parkland owned by a civic association, under § 8110 of this title.

d. Recreational properties, under New Castle County Code § 14.06.601.

e. Cemetery properties, under New Castle County Code § 14.06.701.

# (2)

No exemption from taxation for any property under paragraph (a)(1) of this section is allowed except after written application and the approval of New Castle County.

# (b)

An application for exemption must be filed with the Assessment Division of the New Castle County Office of Finance (Assessment Division), using the form provided by the Assessment Division. The date of the application is the date the application is received by the Assessment Division.

# (c)

# (1)

An exemption under this section is effective the later of the following:

a. The date the property owner met the criteria for the exemption.

b. Three years before the date of the application.

# (2)

If reviewing an application for exemption under this section that was decided on or after January 1, 2017, New Castle County shall determine and process any refund of New Castle County taxes to the property owner, regardless of who paid the property taxes, based on all of the following:

a. The effective date of the exemption under paragraph (c)(1) of this section.

b. Proration calculated under § 8111A of this title.

# (3)

If property is transferred from an owner eligible for an exemption under this section while that owner’s exemption application is pending, New Castle County shall refund county taxes paid for the period of the exempt transferor’s ownership, as prorated using the calculations under § 8111A(b) of this title.

# (4)

Interest does not accrue and is not owed on any credit or refund issued under this section.

# (5)

Paragraphs (c)(2) and (c)(3) of this section do not apply to school taxes levied under Title 14, and New Castle County may not refund school taxes under this section.

# (d)

Governmental entities entitled to exemption under this subchapter are not required to submit an application under this section.