Delaware General Assembly

House Appropriations 1/29/20

The General Assembly has ended, the current status is the final status.

12/12/19

Jaques

Sen. Ennis
Reps. Bush, Carson, Chukwuocha, Dorsey Walker, Griffith, Ramone

Sen. Delcollo, Lawson
Reps. Brady, Briggs King, Collins, Gray, Hensley, Morris, Postles, Seigfried, Michael Smith, Vanderwende

AN ACT TO AMEND TITLE 9 AND 14 OF THE DELAWARE CODE RELATING TO EXEMPTIONS FROM TAXATION ON REAL PROPERTY.

This Act fully exempts county property taxes and local school taxes for a disabled veteran with a 100% VA rated service-connected, permanent and total disability or for a disabled veteran who is receiving 100% disability compensation due to individual unemployability. The 100% rating and disability compensation is determined by the United States Department of Veterans Affairs. This Act sets forth the minimum requirements that a claimant in any county must meet in determining eligibility for the exemption. Each county may impose additional requirements as necessary for eligibility. The minimum requirements are as follows: (1) the disabled veteran must be legally domiciled in the State for a period of time established by the county; and (2) the property for which the exemption is sought must be solely owned by the disabled veteran (or jointly with spouse) and used as his or her primary place of residence.

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Takes effect upon being signed into law

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