Delaware

Local Option Disabled Veterans School Property Tax Credit

State: 

Year: 

Record ID: 
DE104_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The benefit is a property tax credit for 100% of school district property tax, not including those for vocational education purposes.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
The applicant must receive 100% disability compensation due to a service-connected, permanent, and total disability based on individual unemployability or a 100% disability rating from the U.S. Department of Veterans Affairs and have held legal domicile in Delaware for the past 3 years. A surviving spouse of a qualified applicant may continue to receive the benefit if the surviving spouse continues to own and occupy the property as their principal residence and does not remarry. The applicant must occupy the property as their principal residence.
Local Option Regarding Program Features: 
No local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
The program must be authorized by a majority vote of the school board of the local school district.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
14 Del. Code § 1917 (d) (in effect for 2022)
Source Web Page: 
Delaware Department of Finance, Disabled Veterans School Tax Credit
[https://finance.delaware.gov/disabled-veterans/ Accessed 12/01/2023]
View Archived Source
Source Publication: 
Delaware Department of Finance, Division of Revenue, Application for Disabled Veteran School Property Tax Credit, Form DVP-TAX (October 2021)
[https://financefiles.delaware.gov/docs/DVP-TAX_2021-01_PaperInteractive.pdf Accessed 12/01/2023]
View Archived Source
Source Additional: 
2021 Del. Laws ch. 124 (HB214);
2022 Del. Laws ch. 529 (SB241)
Footnote: 
Effective in 2022, this program is established. This change is pursuant to 2021 Del. Laws ch. 124 (HB214). Effective 02 November 2022, a surviving spouse of a qualified applicant may continue to receive the benefit as long as the surviving spouse continues to own and occupy the property as their principal residence and does not remarry. This change is pursuant to 2022 Del. Laws ch. 529 (SB241). Applicants may not receive this credit at the same time they are receiving the senior school property tax credit. Taxpayers must pay their property tax bill in full by the end of each tax year to qualify for this credit in a subsequent property tax year. Applications are due on 30 April. Applicants must be able to provide a valid driver’s license or official state ID, documentation of VA disability, and a copy of their Social Security card.
Revision Notes: 

1/4/24 KH verified
12/1/23 JS created record

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