Delaware § 8132 Qualifications and amount of exemption

Delaware Statutes

§ 8132 — Qualifications and amount of exemption

Delaware § 8132

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 81LIMITATIONS UPON TAXING POWER

Subch.Citizens Over 65 Years of Age

This text of Delaware § 8132 (Qualifications and amount of exemption) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8132 (2026).

Text

(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)Nothin

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(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.