Delaware § 8133 Application for exemption

Delaware Statutes

§ 8133 — Application for exemption

Delaware § 8133

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 81LIMITATIONS UPON TAXING POWER

Subch.Citizens Over 65 Years of Age

This text of Delaware § 8133 (Application for 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, § 8133 (2026).

Text

(a)No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this subchapter by the governing body of the taxing district in which such claim is to be filed.

(b)An application for exemption under this subchapter shall be filed with the assessor of the taxing district by a date determined by the taxing district, which shall not be earlier than 45 days prior to the last date of the pre tax year; provided, however, that unless the income of the applicant has changed to exceed the $3,000 allowed, or unless the applicant no longer owns the dwelling which is

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(a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this subchapter by the governing body of the taxing district in which such claim is to be filed.

(b) An application for exemption under this subchapter shall be filed with the assessor of the taxing district by a date determined by the taxing district, which shall not be earlier than 45 days prior to the last date of the pre tax year; provided, however, that unless the income of the applicant has changed to exceed the $3,000 allowed, or unless the applicant no longer owns the dwelling which is a constituent part of the applicant’s real property, or unless the applicant’s spouse has income exceeding the $3,000 maximum, annual renewal shall not be required to qualify under this subchapter.

Legislative History

9 Del. C. 1953, § 8133; 55 Del. Laws, c. 163, § 1 ; 56 Del. Laws, c. 26, § 4 ; 60 Del. Laws, c. 430, § 1 ; 62 Del. Laws, c. 215, § 1 ; 69 Del. Laws, c. 13, § 3 ; 70 Del. Laws, c. 186, § 1