[Adopted 6-28-2007 by Ord. No. 07-08]
[1]
Editor's Note: The title of this article was amended to include "disabled property owners" 5-7-2012 by Ord. No. 12-07.
A. 
An applicant who qualifies under this article shall be entitled to a discount as set forth in Chapter 180, Fees, Municipal, on all real property taxes on the applicant's eligible property as defined in § 378-13, provided that the taxes are paid in full on or before October 31 of each year.
[Amended 5-7-2012 by Ord. No. 12-07]
B. 
This discount shall not apply to sewer, trash or other fees.
[Amended 5-7-2012 by Ord. No. 12-07]
A. 
To qualify under this article, an applicant must be either:
(1) 
Sixty-five years of age or older at the beginning of the tax year for which application is made; or
(2) 
Totally disabled and able to document said disability by filing certified copies of award letters from government agencies indicating that the applicant is totally disabled.
B. 
However, an individual shall only be entitled to one discount under this article.
[Amended 2-21-2017 by Ord. No. 17-01]
The applicant shall have maintained his/her principal place of residence in the State of Delaware for the five years immediately preceding the tax year for which application is being made. In addition, the dwelling for which the exemption is sought must be the principal place of residence of the applicant at the time of application and must have been the principal place of residence for the 12 months immediately preceding the tax year for which application is being made. If at any time the dwelling is no longer the principal place of residence of the applicant, the discount will be removed for all future tax years. The applicant may apply for partial tax relief again if he/she once again meets the eligibility requirements.
[Amended 5-7-2012 by Ord. No. 12-07; 2-21-2017 by Ord. No. 17-01]
Title to the property for which the exemption is sought must be in the name of applicant or in the name of the applicant and the applicant's spouse or in the name of a revocable grantor trust as reflected in the official records of Kent County.
A. 
Property considered eligible for inclusion under this article shall be only the residence dwelling and land owned by an eligible applicant.
[Amended 5-7-2012 by Ord. No. 12-07]
B. 
Land which has been included under the State of Delaware Farmland Assessment Act[1] shall not be eligible for partial tax relief under this article.
[1]
Editor's Note: See 9 Del. C. §§ 8328 through 8337.
[1]
Editor’s Note: Former § 378-14, Partial tax relief without application, added 5-7-2012 by Ord. No. 12-07, was repealed 2-21-2017 by Ord. No. 17-01.
[Amended 5-7-2012 by Ord. No. 12-07]
A. 
Applicants or their legal agents must verify their eligibility and shall make an application for such tax relief upon forms provided by the City Clerk and/or his/her designee which shall include the following information:
(1) 
Name, address and date of birth.
(2) 
Such other information as the City Clerk and/or his/her designee deems necessary.
B. 
Applications for partial tax relief for senior citizen and disabled property owners shall be submitted to the City Clerk and/or his/her designee by May 31 for the upcoming tax year. If May 31 falls on a weekend or holiday, applications shall be due the first working day following May 31.
[Amended 2-21-2017 by Ord. No. 17-01]
C. 
Applicants filing for partial tax relief based on disability must apply every year to continue to qualify for partial tax relief. Applicants filing for partial tax relief based on age do not need to apply every year to continue to qualify. If the applicant is ineligible when applying or the discount is removed from a property because the applicant becomes ineligible, then the applicant must apply again when all eligibility requirements are met in order to receive the discount.
[Amended 2-21-2017 by Ord. No. 17-01]
[Added 5-7-2012 by Ord. No. 12-07[1]]
A. 
The City Clerk and/or his/her designee shall determine whether the applicant qualifies for the deduction permitted by this article.
B. 
No application shall be approved unless all taxes, user fees, sewer charges, liens, and all other taxes and fees then due to or collectible by the City of Harrington have been paid in full by the application submission deadline date.
[1]
Editor's Note: This ordinance also redesignated former §§ 378-16 through 378-21 as §§ 378-18 through 378-23, respectively.
An applicant may appeal the disposition of a discount claim to the Mayor and Council. Appeal hearings will be scheduled at the convenience of the Mayor and Council.[1]
[1]
Editor’s Note: Former Art. III, Downtown Revitalization Area Tax Incentive Program, adopted 9-7-2005 by Ord. No. 05-07, as amended, which immediately followed, was repealed 5-16-2016 by Ord. No. 16-07. Former Art. IV, Discount for Early Tax Payment, and Art. V, Capitation Tax, which articles were adopted 6-20-2011 by Ord. No. 11-03, were repealed 5-7-2012 by Ord. No. 12-07.