Bill Text: DE HB236 | 2015-2016 | 148th General Assembly | Draft

---

Bill Title: An Act To Amend Title 14 Of The Delaware Code Relating To Tax Exemption.

Spectrum: Moderate Partisan Bill (Republican 8-2)

Status: (Introduced - Dead) 2016-05-03 - Assigned to Appropriations Committee in House [HB236 Detail]

Download: Delaware-2015-HB236-Draft.html

---

SPONSOR:	Rep. Miro & Sen. Pettyjohn;
	Reps. D. Short, Briggs King, Wilson, Jaques; Sens. Hocker, Marshall, Richardson

HOUSE OF REPRESENTATIVES

148th GENERAL ASSEMBLY

HOUSE BILL NO. 236

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO TAX EXEMPTION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1.Amend §1917, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§1917 Collection and deposit of school taxes.

(c)(1) If authorized by majority vote of the whole school board of the local school district pursuant to §6102(q) of Title 29, there shall be allowed a credit against taxation imposed pursuant to this chapter on the valuation of any qualified property. For purposes of this subsection, "qualified property" shall mean property owned and occupied as a dwelling by and as the principal residence of a qualified person. A "qualified person" is a person who, as of June 30 immediately prior to the beginning of the county fiscal year, is of the age of 65 or more or has been determined by the U. S. Department of Veterans Affairs as being qualified for disability compensation. For claimants establishing legal domicile in this State after December 31, 2012, only claimants who, as of June 30 immediately prior to the beginning of the county fiscal year, have been legally domiciled within the State for a period of at least 3 consecutive years are eligible to receive a credit. Mere seasonal or temporary residence within the State, of whatever duration, shall not constitute domicile within the State for the purposes of this section. Absence from this State for a period of 12 months shall be prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State shall be upon the claimant. The maximum such credit authorized by vote of local school boards shall be the lesser of:

SYNOPSIS

This bill will allow for a school property tax exemption for a person of any age who has been designated as a disabled veteran by the U. S. Department of Veterans Affairs.