2010

Homestead Exemption for Elderly Persons with Local Option

State: 

Year: 

Record ID: 
DE101_RR10
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
Eligible persons 65 years or older are allowed an exemption up to $5,000 of the assessed value of the property. The exemption applies to county taxes with each county able to establish own eligibility requirements and expand the benefits. Municipalities may also adopt an exemption for municipal property taxes. The value of the exemption is set locally, with no cap established by the state. Applicants must apply with the municipality where the property is located. Application deadlines vary by municipality. Each of the three counties in the state have expanded the benefit amounts. In addition, a waiver is provided for property taxes on a mobile home up to an assessed valuation determined by the county council. This benefit may not be applied to ditch taxes and sewer taxes. Applications must be filed annually in the county where the property is located. Consult county offices for application deadlines and any other requirements.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Other Criteria
Description of Eligibility Criteria: 
For the state program, eligible individuals are 65 years of age or more, own their home, and have an income which does not exceed $3,000 per year or $6,000 if married. Each of the three counties in the state have different income eligibility requirements and some have additional eligibility criteria. The resident must have been legally domiciled in the state for at least 3 years to be eligible for the credit. Counties also have defined income differently. Consult the county tax office where the property is located for more information. This exemption cannot be in addition to any other exemption for which they may qualify. To qualify, you must meet the requirements by September 1st of the year prior to the one in which you apply for the benefit.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
The governing bodies in each county will accept applications, assess each claim, and determine whether the exemption is approved and in what amount. Counties may adopt their own eligibility requirements and benefits. For mobile homes, the county will receive and review claims, and will issue an annual numbered waiver once verified. The application deadline is determined by the taxing district.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2010)
Source Publication: 
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
Footnote: 
The Kent County Levy Court exempts all real property owned by citizens over the age of 65 from real estate taxes. The exemption amount in New Castle County is up to $32,000. The exemption amount in Sussex County is up to $12,500.
Data Collection Notes: 
CAT02 2023/07/18 CC OLD: na NEW: added local option and made local option record not active CAT04 2023/07/18 CC OLD: na NEW: checked principal residence and other to account for tenure 7/18/23 cc combined local option with state program. Local option made not active; added check for principal residence and other 10/27/21 WP: Laws 2017, ch. 314,s 1, eff. 7/11/2018 amended 8131 to increase requirement for years domiciled in state from 3 years to 10 years. Each county has its own program. See the following for county level information: New Castle County: https://www.nccde.org/182/Tax-Exemptions Sussex County: https://sussexcountyde.gov/tax-assistance-programs Kent County: http://www.co.kent.de.us/media/694201/KCLC-Assessment-FAQs.pdf

Revision Type: 

Revision Notes: 

7/18/23 cc fixed up
09/14/22 AMN updated and verified
1/13/22 VO complete
12/19/21 AL verified
10/27/21 WP complete
1/4/21 LA verified
4/3/19 LA verified
10/18/18 MP updated 18 record, changed to reflect the fact that each county has its own program under this law.
2/14/18 JG edited for clarity, updated description of local option, updated description of eligibility criteria, and updated benefits section. No leg changes
5/1/17 EM created 16 file. No new leg.
4/12/16 MM verified - no new leg
5/29/15 MM created 14 record - no changes
12/17/14 mj verified
11/18/13 no new leg
9/19/13 NW checked for leg updates

11/2/2010 CS New Record
12/27/2010 CC edit
4/18/2011 DK: 2010 update
5/19/2011 DK
11/17/11 DM

Honolulu County Agricultural Land

State: 

Year: 

Record ID: 
HI018_PA10
Eligible Land Uses: 
Agricultural/Farmland
Method of Preferential Treatment : 
Current Use Valuation
Different Assessment Ratios
Different Tax Rates
Description of Method of Preferential Treatment: 
Land dedicated to agricultural use for 5 years is assessed at 3% of its fair market value; 1% of fair market value if dedicated for 10 years; and 1% of fair market value if dedicated for either 5 or 10 years in the case of pastureland. If the highest per-acre valuation for lands dedicated for 5 years exceeds the average agricultural production value per acre for vegetables, melons, and fruit crops (excluding pineapples), as determined by the director of budget and fiscal services, the the percent of fair market value for lands dedicated for 5 years will be reduced so as not to exceed the average agricultural production value. The percent of fair market value for 10 year dedications will also be changed so as not to exceed the percent of fair market value for 5 year dedications by more than .33 times. Lands classified as agricultural land are subject to a special tax rate. Lands for which the assessor has approved a petition for dedication as vacant agricultural land, which has no residential buildings and is not dedicated for agricultural purposes, shall be classified and assessed at 50% of the land’s fair market value for a period of 10 years.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
When the dedication of the land is cancelled the owner is subject to rollback tax and a penalty. The rollback is the tax that would have been owed if tax was imposed at 100% of market value. An additional penalty of 10% for each year's rollback tax is also assessed.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Prerequisite Designation or Certification
Management Plan
Multi-Year Commitment
Plot/Land Size Criteria: 
None
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
Owner must petition and the county must accept the dedication of land for agriculture use.
Management Plan Criteria: 
An agricultural plan must be submitted at the time the owner applies for approval of dedicating the land.
Multi-Year Commitment Criteria: 
Land can be dedicated for 5 or 10 years. Land must be substantially, at least 75%, used for agricultural purposes.
Source State Statutes: 
Honolulu Ord 1990 §8-7.3 (in effect for 2010)
Data Collection Notes: 
CAT04 2021/11/03 LA OLD: didn't clearly explain assessment mechanism NEW: detailed and clarified assessment process Effective 21 June 2013 until 1 November 2016, an owner who has dedicated the land the 20 years may petition for a cancellation of the dedication, and if accepted the owner will not owe rollback taxes. C/C Honolulu Or. 13-25 Bill 26

Revision Type: 

Revision Notes: 

11/3/21 LA CAT04
12/6/13 cc added program

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