Title 9, Counties

§ 8105. Property owned by governmental, religious, educational or charitable agency. Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and no…

§ 8106. Specific organizations and purposes. (a) No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or oth…

§ 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 County that is entitled to an exemption as any of the following: a. Owned by a religi…

§ 8107. Motion picture studios and plants. (a) For a period of 15 years from the beginning of operation, motion picture studios and plants which shall be established in this State on or after July 1, 1937, including all lands, buildings and chattels, whether owned by a person, fi…

§ 8108. Railroad property. (a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxat…

§ 8109. Off-street parking facilities; exemptions. Any county, municipality or other political subdivision of this State, by resolution or ordinance duly passed and approved, may exempt from taxation and assessment for public purposes for a period up to 20 years, any structure ab…

§ 8110. Civic organizations owning parkland. (a) As used in this section: (1) The term “civic organization” shall be defined as any nonprofit organization that is the owner of parkland, as defined herein, provided that: a. The organization is not organized for profit or is qualif…

§ 8111. Proration of yearly taxes when property in Kent County is transferred to an exempt entity. (a) When real property in Kent County that is not exempt from taxes is transferred to an entity which is eligible for tax exemption pursuant to § 8105 or § 8106 of this title, tax i…

§ 8111A. Proration of yearly taxes when property in New Castle County is transferred to an exempt entity [For application of this section, see 83 Del. Laws, c. 468, § 3]. (a) When real property in New Castle County that is not exempt from taxation is transferred to an entity that…

§ 8112. Lodging tax. (a) New Castle County may impose, by duly enacted ordinance, a local lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State, for any room in a “hotel,” “motel,” “tourist home,” or “short-term rental” as defined in §§ 6101 a…

§ 8113. Fire protection fee. (a) For purposes of this section: (1) “Ambulance service provider” means an organization that is a recipient of a grant-in-aid for the current fiscal year for the operation and maintenance of ambulances in the public service. (2) “Fire company” means …

§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2]. As used in this subchapter: (1) “Income” means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security …

§ 8132. Qualifications and amount of exemption. (a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person’s real prope…

§ 8133. Application for exemption. (a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective co…

§ 8134. Contents of application. Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year: (1) A re…

§ 8135. Allowance of exemption. If an application is approved by the assessor, the assessor shall allow an exemption from taxation against the assessed valuation of the real property assessed to the claimant in the amount of the claim approved by the assessor.9 Del. C. 1953, § 81…

§ 8136. Continuance of exemption. Any assessor may, at any time, require the filing of a new application or such proof as the assessor shall deem necessary to establish the right of a claimant to continued exemption. A claimant shall inform the assessor of any change in the asses…

§ 8137. Tenants in common or joint tenants. (a) Where title to property on which an exemption is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall not be allowed an exemption against the claimant’s interest in said …

§ 8138. Rules and regulations. The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subcha…

§ 8139. Oaths. Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form requi…

§ 8140. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim under this subchapter in the same manner as is provided for appeals from assessments generally.9 Del. C. 1953, § 8140; 55 Del. Laws, c. 163, § 1;

§ 8141. Exemption from property taxes on real estate in Kent County. The provisions of this chapter notwithstanding, the Kent County Levy Court shall by ordinance provide for the exemption of real property owned by citizens over age 65 from real estate taxes to such degree and in…

§ 8151. Property subject to exemption. Land and improvements held by a church, religious society, charitable corporation, or nonprofit organization principally devoted to housing of elderly persons and not held for investment and which is constructed pursuant to the provisions of…

§ 8152. Definitions. As used in this subchapter, the term “elderly persons” means persons who have attained their sixty-second birthday.9 Del. C. 1953, § 8152; 55 Del. Laws, c. 178.;

§ 8153. Certification as tax exempt. No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and …

§ 8154. Conditions for charitable exemptions; penalty for false statement or certification. No church, religious society, charitable corporation or other nonprofit organization shall be entitled to the exemption granted pursuant to this subchapter unless the following additional …

§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership. (a) The county board of assessment and the assessment boards of other political subdivisions shall each year establish the assessed value of any property for which exemption is granted pursua…

§ 8156. Special assessments in lieu of taxes. Any church, religious society, charitable corporation or nonprofit organization granted a tax exemption pursuant to this subchapter, shall pay to the county and other political subdivision in which the project is situate, in lieu of t…