Bill Text: DE HB85 | 2011-2012 | 146th General Assembly | Draft
Bill Title: An Act To Amend Title 9 Of The Delaware Code Relating To Limitations Upon Taxing Power.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Passed) 2011-07-25 - Signed by Governor [HB85 Detail]
Download: Delaware-2011-HB85-Draft.html
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SPONSOR: |
Rep. Brady & Sen. Hall-Long |
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Reps. Heffernan, Hudson |
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HOUSE OF REPRESENTATIVES 146th GENERAL ASSEMBLY |
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HOUSE BILL NO. 85 |
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AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO LIMITATIONS UPON TAXING POWER. |
Section 1.Amend Chapter 81 of Title 9 of the Delaware Code by creating a new section as follows:
"§8106A.Application for exemption.
(a) In New Castle County, no exemption from taxation for property owned by a religious, educational, or charitable agency or for a specific organization listed in this subchapter shall be allowed except on written application therefor, on a form prescribed and provided by the New Castle County Land Use Department.
(b) The owner shall file an application for exemption under this subchapter with the Assessment Division of New Castle County by March 1 of the fiscal year immediately preceding the fiscal year for which the exemption is sought.
(c) If an owner acquires property after March 1, the owner shall apply for exemption within 30 days of its acquisition of the property.
(d) No application shall be required of governmental entities entitled to exemption under this subchapter."
SYNOPSIS
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This bill requires an owner of property in New Castle County who seeks a charitable, religious, or educational tax exemption or exemption as a specified organization to submit an application by which the County may determine its eligibility for exemption by March 1 of the preceding fiscal year, or within 30 days of the property acquisition, if acquired after March 1. No such application is required of governmental entities. |
