Delaware General Assembly

Signed 8/30/17

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

3/21/17

Townsend

Rep. Jaques

Sen. Ennis, Poore
Reps. Q. Johnson, Lynn, Wilson

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO EXEMPTIONS TO REAL PROPERTY TAXES FOR AN INDIVIDUAL WITH A DISABILITY.

For purposes of clarity regarding Delaware's commitment to supporting Delawareans with disabilities, including military service-related disabilities, this Act codifies existing county-level tax exemptions. Absent this Act, Delaware will continue to be one of the only states, if not the only state, that is silent at the state level with regard to exemptions for service-related disabilities. This Act requires a county government to provide exemptions to real property taxes for individuals with a disability that are at least as generous as the exemptions currently provided by the county government. In addition, if a county government provides an additional exemption to real property taxes for individuals with a disability who became disabled as a result of service in and while in the service of any branch of the United States armed services, the county government must provide exemptions that are at least as generous as the exemptions currently provided by the county government.

81:152

15

8/30/17

N/A

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