Bill Text: DE HB303 | 2023-2024 | 152nd General Assembly | Draft

Delaware House Bill 303

Draft

Bill Title: An Act To Amend Title 14 Of The Delaware Code Relating To Disabled Veterans' School Tax Credit.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-03-27 - Not Worked in Committee [HB303 Detail]

Download: Delaware-2023-HB303-Draft.html

SPONSOR:	Rep. Carson & Rep. Bush & Sen. Hoffner & Sen. Poore
Reps. Bolden, Gray, Hensley, Hilovsky, Parker Selby, D. Short, Michael Smith, Yearick; Sens. Hansen, Hocker, Lawson, Mantzavinos, Pettyjohn, Walsh, Wilson

HOUSE OF REPRESENTATIVES

152nd GENERAL ASSEMBLY

HOUSE BILL NO. 303

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO DISABLED VETERANS' SCHOOL TAX CREDIT.

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.

(d) (1) a. If authorized by majority vote of the whole school board of the local school district under § 6102(r) of Title 29, there will be allowed a credit against taxation in the full amount of tax liability imposed by this chapter on the valuation of any qualified property.

b. For purposes of this subsection, “qualified property” means property owned and occupied as a dwelling by and as the principal residence of a qualified person.

c. For purposes of this subsection, a “qualified person” means a veteran who satisfies both the following:

1. A. For tax years beginning before January 1, 2025, Receives receives from the United States Department of Veterans Affairs, or its successor agency, 100% disability compensation due to a service-connected, permanent and total disability based on individual unemployability or a 100% disability rating.

B. For tax years beginning on or after January 1, 2025, receives from the United States Department of Veterans Affairs, or its successor agency, 80% or greater disability compensation due to a service-connected, permanent and total disability based on individual unemployability or a 80% or greater disability rating.

2. Is legally domiciled in this State for a period of at least 3 consecutive years. Mere seasonal or temporary residence within this State, of whatever duration, does not constitute domicile within this State for the purposes of this subsection. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State.

g. The receiver of taxes and county treasurer shall apply such credit after any change to the current expense tax rate pursuant to § 6102 of Title 29.

(2) a. A credit against taxation on the valuation of real property as provided in this subsection may not be allowed except in accordance with a form of written application prescribed by the Secretary of Finance in consultation with the receiver of taxes and county treasurer and provided by the receiver of taxes and county treasurer for use by the claimants under this subsection. Such application must be filed with and received by the receiver of taxes or county treasurer no later than April 30 immediately before the beginning of that tax year.

b. Notwithstanding the application deadline in paragraph (d)(2)a. of this section, the Secretary of Finance, in consultation with the receiver of taxes and country county treasurer, shall establish a process for the receiver of taxes and county treasurer to use to verify the eligibility of a surviving spouse of a deceased qualified person and to maintain the credit for an eligible surviving spouse without disruption occasioned by the death of the qualified person.

SYNOPSIS

This Act modifies the eligibility standard from 100% disability to 80% disability or greater for veterans to qualify for the credit against taxation on qualified property and corrects a typographical error.