Sussex County, DE Article I Real Property Tax Exemption for Disabled Persons

[Adopted 5-10-1977 as Ord. No. 28]

§ 103-1 Exemption granted.

Every person who shall be a resident of this county, who shall be totally disabled and who has an income not in excess of $4,500 per year or, if married, an aggregate income for husband and wife not in excess of $6,500 per year and who shall reside in a dwelling owned by him which is a constituent part of his or her real property shall be entitled, upon proper claim being made therefor, to exemption from taxation on such real estate to an assessed valuation not exceeding $12,500.

§ 103-2 Contents of application.

Every application for such claim shall contain the following declarations:

A. That the applicant has been a resident or owner of a residence in Sussex County for three years immediately past preceding the application.

B. That the applicant is the owner of the real property and the dwelling for which such exemption is claimed.

C. That the applicant resides in said dwelling.

D. That the applicant is totally disabled and has attached the certificate of a medical doctor in support of such claim.

E. That the applicants income is not in excess of $4,500 or, in the event of a marriage, that the aggregate income for husband and wife is not in excess of $6,500.

§ 103-3 Application procedure.

Application for exemption pursuant to this article shall be made in the same manner as exemption applications for residents over 65 years of age shall be made.[1]

[1] Editor's Note: See § 103-10 of this chapter.

§ 103-4 Applicability to surviving spouse.

The surviving spouse of such applicant shall remain exempt from taxation upon the death of the applicant so long as said surviving spouse shall:

A. Remain a resident of this county,

B. Remain the owner of the real property and of the dwelling for which such exemption was granted;

C. Reside in said dwelling;

D. Have an income not in excess of $4,500 per year; and

E. Remain unmarried.

§ 103-5 Term of exemption.

An exemption granted pursuant to this article shall remain in effect so long as the real property and the dwelling house thereon are owned by the applicant or his surviving spouse under the conditions set forth in §§ 103-1 and 103-3 hereof.

§ 103-6 Definitions.

For the purposes of this article, the following terms shall have the meanings indicated:

INCOME

Shall not include social security benefits or railroad retirement benefits.

TOTALLY DISABLED

A person who, as a result of accident, injury or disease, shall be permanently physically prevented from pursuing any remunerative occupation.

§ 103-7 Appeals.

Any applicant for this exemption who shall be aggrieved by the disposition of his claim may appeal such disposition in the manner provided by law.