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.

# (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.

Amendment history

55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 3; 57 Del. Laws, c. 70; 70 Del. Laws, c. 186, § 1

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In this title (40 sections)

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