(a) The county government of New Castle County shall provide for an exemption to real property taxes for an individual with a disability as follows:
(1) For an individual with a disability, an exemption that at least meets the exemption provided under § 14.06.303 of the New Castle County Code on August 30, 2017.
(2) For an individual 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, an additional exemption that at least meets the exemption provided under § 14.06.304 of the New Castle County Code on August 30, 2017.
(b) The county government of Kent County shall provide for an exemption to real property taxes for an individual with a disability as follows:
(1) For an individual with a disability, an exemption that at least meets the exemption provided under § 191-9 of the Kent County Code on August 30, 2017.
(2) For an individual with a disability who incurred the disability as a result of and while in the service of any branch of the United States armed services, an additional exemption that at least meets the exemption provided under § 191-9 of the Kent County Code on August 30, 2017, for individuals who incurred their disability as a result of and while in the service of any branch of the United States armed services.
(c) The county government of Sussex County shall provide for an exemption to real property taxes for an individual with a disability that at least meets the exemption provided under § 103-1 of the Sussex County Code on August 30, 2017.
(d) For an individual with a disability to qualify for an exemption to real property taxes under this section, the individual must meet the qualifications established by the county government from which the individual is seeking the exemption.
(e) Each county government may increase or expand exemptions to real property taxes for an individual with a disability.
Structure Delaware Code
Chapter 3. COUNTY GOVERNMENTS GENERALLY
Subchapter I. General Provisions
§ 301. Composition of county governments; change of terminology as to New Castle County.
§ 302. Officers and employees holding other offices.
§ 303. Vacancies in county government.
§ 304. County government; supplies for county officers.
§ 306. Agritourism activities on farms.
§ 308. Children's Bureau of Delaware; appropriations.
§ 309. Ambulance, fire protection and police services; appropriations.
§ 310. Parking spaces for use by persons with disabilities.
§ 311. Insurance and workmen's compensation for county employees.
§ 312. Continuance of system of personnel administration.
§ 313. Use of mobile homes on farms.
§ 314. Award of contracts for public work or goods.
§ 315. Records open to inspection.
§ 316. Fines and forfeitures payable to county; neglect to pay over; penalty.
§ 317. Title to real estate owned by county.
§ 319. Review of comprehensive plans.
§ 320. Property tax credits for individuals with disabilities.