Delaware Code
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter II. Citizens Over 65 Years of Age

§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2]. - As used in this subchapter: (1) “Income” means all income...

§ 8132. Qualifications and amount of exemption. - (a) Every person, a resident of this State of the...

§ 8133. Application for exemption. - (a) No exemption from taxation on the valuation of real...

§ 8134. Contents of application. - Every fact essential to support a claim for exemption under...

§ 8135. Allowance of exemption. - If an application is approved by the assessor, the assessor...

§ 8136. Continuance of exemption. - Any assessor may, at any time, require the filing of...

§ 8137. Tenants in common or joint tenants. - (a) Where title to property on which an exemption is...

§ 8138. Rules and regulations. - The Department of Finance of New Castle County or Board...

§ 8139. Oaths. - Each assessor and collector and his or her duly designated...

§ 8140. Appeals. - An aggrieved taxpayer may appeal from the disposition of an...

§ 8141. Exemption from property taxes on real estate in Kent County. - The provisions of this chapter notwithstanding, the Kent County Levy...