Town of Bridgeville, DE Taxation

Every person who shall be a resident of the Town of Bridgeville, who shall be 65 years of age or over and who has an income not in excess of $3,000 per year or the income of the spouse of the property owner is not in excess of $3,000 per year, and shall reside in a dwelling owned by him or her 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 $3,000.

§ 210-2 Declarations required.

Every application for such claim shall contain the following declarations:

That the applicant has been a resident of the Town of Bridgeville for a period of three years immediately preceding the date of making application for exemption.

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

That the real property is used exclusively for residential purposes.

That the real property is the legal residence of and is occupied in whole or in part by the applicant.

That the applicant is 65 years of age or over.

That the applicant's income is not in excess of $3,000 or, in the event of a marriage, the applicant's income is not in excess of $3,000 and the income of the spouse of the applicant is not in excess of $3,000

§ 210-3 Conditions for maintenance of exemption.

[Amended 7-8-1996 by Ord. No. 1796]

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

(1)

Remain a resident of the Town of Bridgeville; and

(2)

Remain the owner of the real property and of the dwelling for which such exemption is granted; and

(3)

Shall reside in said dwelling; and

(4)

Shall have an income not in excess of $3,000 per year; and

(5)

Shall remain unmarried.

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 or her surviving spouse under the conditions set forth in §§ 210-1 and 210-3 hereof.

§ 210-4 Definitions.

As used in this article, the following terms shall have the meanings indicated:

INCOME

All income from whatever source derived, including but not limited to realized capital gains and in their entirety, pension and annuity, excluding railroad and social security benefits.

RESIDENT

One legally domiciled within the municipality for the period required by this article. Mere seasonal or temporary residence within the municipality, of whatever duration, shall not constitute domicile within the municipality for the purposes of this article. Absence from the municipality for a period of 12 months shall be prima facie evidence of abandonment of domicile in the municipality. The burden of establishing legal domicile within the municipality shall be upon the property owner.

§ 210-5 Applications.

Applications for exemption pursuant to this article shall be made in such manner and form as shall be deemed necessary and proper by the Town Treasurer of the Town of Bridgeville.

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

§ 210-6 Authority; conflict.

This article is enacted pursuant to the authority granted the Town of Bridgeville as set forth in 22 Del. C. § 1001 et seq., and where any conflict exists between the provisions of this article and the provisions of 22 Del. C. § 1001 et seq., the provisions of 22 Del. C. § 1001 et seq. shall prevail.

Article II Real Property Transfer Tax

[Adopted 7-13-1998 by Ord. No. 98-2]

§ 210-7 Amount of tax.

Every person who makes, executes, delivers, accepts or presents for recording any deed or lease, except as excluded by § 210-13, definition of "deed and lease," or in whose behalf any deed or lease is made, executed, delivered, accepted or presented for recording shall be subject to pay for and in respect of the transaction or any part thereof a realty transfer tax at the rate of 1 1/2% of the value of the property represented by such deed or lease. Such tax shall be payable at the time of making, execution, delivery, acceptance or presenting of such document for recording.

The transfer tax shall be apportioned equally between the parties to the transaction in the absence of an agreement to the contrary.

No tax shall be imposed on any conveyance when the actual value of the property being transferred is less than $100.

§ 210-8 Judicial sales.

The tax imposed by this article shall be paid from the proceeds of any judicial sale of real estate as part of the costs of such judgment or estate and of the writ upon which the sale is made.

§ 210-9 Affixing of notation of payment.

The payment of the tax imposed by this article shall be evidenced by a notation of payment on the document. The collector shall note on the document the payment of the payment of the tax, the amount of payment, the date of payment and the initials of the person receiving payment and his or her office. Such notation shall be conclusive evidence of payment as to any subsequent purchaser relying thereon.

§ 210-10 Appointment of collection agent; commission.

The President of the Commissioners of Bridgeville may appoint the Recorder of Deeds in and for Sussex County and such other persons within or without the county as agents for the collection of the tax imposed by this article. Each such agent shall be provided with an official stamp to be used on the document on which the tax is paid.

A commission shall be allowed by the President of the Commissioners to such agents of 1% of the face value of the tax.

§ 210-11 Prohibited acts.

No person shall make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid.

§ 210-12 Additional tax; refunds.

In the event that the State of Delaware determines that additional taxes are due under Title 30 of the Delaware Code, Chapter 54, then additional taxes shall be due to the town in accordance with the valuation of the transfer as determined by the state, together with interest thereon at the legal rate. Refunds shall likewise be determined and paid.

§ 210-13 Definitions.

As used in this article, the following terms shall have the meanings indicated:

CONSTRUCTION CONTRACTS

[Added 9-16-2008 by Ord. No. A08-11]

For purposes of this article, the definition of the term "deed" shall include any contract or other agreement or undertaking for the construction of all or a part of any building all or a portion of which contract, agreement or undertaking (or any amendment to the foregoing) is entered into, or labor or materials are supplied, either prior to the date of the transfer of the land on which the building is to be constructed or from the date of the transfer to the grantee.

The Town shall not issue a building permit for any such building unless and until the person or persons (including corporations or other associations) requesting such permit shall demonstrate, in whatever form may be specified by the Town, including, at its discretion, a form of affidavit, that:

(1)

No transfer as described in this article has occurred.

(2)

No portion of the contract for construction for which the permit is being requested was entered into and no materials or labor with respect to the building have been provided.

(3)

There has been paid a realty transfer tax on the document as defined in this article.

In addition, the Town shall not issue a certificate of occupancy relative to any building on which a tax is provided by this article unless and until the owner recertifies the actual cost of the building and pays any additional tax due as a result of such recertification.

A "building," for purposes of this article, shall mean any structure having a roof supported by columns or walls which structure is intended for supporting or sheltering any use or occupancy but shall not include any alteration of or addition to an existing building where the cost of said alteration or addition is less than 50% of the value of the property transferred.

DEED

Includes any instrument or writing pursuant to which title or possession of any real estate situate within the corporate limits of the town which shall be quitclaimed, granted, bargained, sold, conveyed or transferred by a seller, vendor, grantor, assignor or transferor to any purchaser, buyer, vendee, grantee, assignee or transferee, except as provided in § 210-7.

DEED and LEASE

Shall not include any of the following:

Any conveyance by will.

Any mortgage.

Any lease other than those described or defined in the definition of "lease" above.

Any conveyance between persons who were previously husband and wife but who have since divorced, provided that such conveyance is made after the granting of the final decree in divorce.

Any conveyance between husband and wife.

Any conveyance between parent and child or a spouse of such child.

Any conveyance to a trustee, nominee or straw party for the grantor as beneficial owner.

Any conveyance for the beneficial ownership of a person other than a grantor where, if such person were the grantee, no tax would be imposed upon the conveyance pursuant to this article.

Any conveyance from a trustee, nominee or straw party to the beneficial owner.

Any conveyance between a parent corporation and a wholly owned subsidiary corporation, provided that such conveyance is without actual consideration.

Correctional deed without actual consideration.

Any conveyance to or from the United States, the State of Delaware or any instrumentality, agency or political subdivision of the state.

Any conveyance to or from a corporation or a partnership where the grantor or grantee owns stock of the corporation or an interest in the partnership in the same proportion as his interest in or ownership of the real estate or interest therein being conveyed.

Any conveyance by the owner of a previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises were taken in trade by such builder as a part of the consideration from the purchaser of new, previously unoccupied premises.

Any conveyance to the lender holding a bonafide mortgage, which is genuinely in default either by a sheriff conducting a foreclosure sale or by the mortgagor in lieu of foreclosure.

Any conveyance to a religious organization or other body or person holding title to real estate for a religious organization, if such real estate will not be used following such transfer by the grantee or by any privy of the grantee for any commercial purpose.

Any conveyance made pursuant to a contract executed prior to the effective date hereof.

Any conveyance made by or to an individual, a corporation or partnership when there is no change in beneficial interest.

Any conveyance made by or to any organization exempt from ad valorem real estate taxes.

LEASE

Includes any document or instrument in writing transferring or purporting to transfer a title or possessory interest by a seller, vendor, lessor, assignor or transferor to any purchaser, buyer, vendee, lessee, assignee or transferee in or to any of the following:

A condominium unit or a property or properties subject to the Unit Property Act (25 Del. C. § 2201 et seq.) for a determinable term of five years or more.

An interest in land owned by another and/or improvements owned by another located on land owned by another for a determinable term of five years or more.

The exercise of any right or option to renew or extend the title possessory interest in an existing document or instrument in writing when such renewal or extension is for a period of five years or more.

TRANSACTION

Includes the making, executing, delivering, accepting or presenting for recording of a deed or lease as defined herein.

VALUE

Includes in the case of a deed the amount of the actual consideration thereof, including liens or other encumbrances thereon and ground rents or a commensurate part of the liens or other encumbrances thereon where such liens and encumbrances and ground rents also encumber or are charged against other lands, tenements or hereditaments; provided that where such documents shall set forth a small or nominal consideration, values shall be determined from the price set forth in, or actual consideration for, the contract of sale or lease, or, in the case of a gift or any other document without consideration, from the actual consideration for, the contract of sale or lease, or, in the case of a gift or any other document without consideration, from the actual monetary worth of the property granted, bargained, sold or otherwise conveyed, which, in either event, shall not be less than the amount of the assessment of such lands, tenements or hereditaments as shown on the books of Sussex County.