Delaware Code
Title 9 - Counties
Chapter 81. LIMITATIONS UPON TAXING POWER

Subchapter I. General Provisions

§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3]. - (a) All real property situated in this State shall be...

§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]. - (a) Notwithstanding any statute to the contrary, the county government...

§ 8103. Personal property. - No county or other political subdivision of the State shall...

§ 8104. Placement of mobile homes subject to Sussex County taxation. - Notwithstanding any statute to the contrary, the Sussex County government...

§ 8105. Property owned by governmental, religious, educational or charitable agency. - Property belonging to this State, or the United States, or...

§ 8106. Specific organizations and purposes. - (a) No real property owned and used by the organizations...

§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3]. - (a) (1) This section applies to property in New Castle...

§ 8107. Motion picture studios and plants. - (a) For a period of 15 years from the beginning...

§ 8108. Railroad property. - (a) All the real estate of railroad corporations within this...

§ 8109. Off-street parking facilities; exemptions. - Any county, municipality or other political subdivision of this State,...

§ 8110. Civic organizations owning parkland. - (a) As used in this section: (1) The term “civic...

§ 8112. Lodging tax. - (a) New Castle County may impose, by duly enacted ordinance,...

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...

Subchapter III. Nonprofit Housing for the Elderly

§ 8151. Property subject to exemption. - Land and improvements held by a church, religious society, charitable...

§ 8152. Definitions. - As used in this subchapter, the term “elderly persons” means...

§ 8153. Certification as tax exempt. - No church, religious society, charitable corporation or nonprofit organization shall...

§ 8154. Conditions for charitable exemptions; penalty for false statement or certification. - No church, religious society, charitable corporation or other nonprofit organization...

§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership. - (a) The county board of assessment and the assessment boards...

§ 8156. Special assessments in lieu of taxes. - Any church, religious society, charitable corporation or nonprofit organization granted...