[Adopted 2-3-1987 by Ord. No. 291]
As used in this article, the following words
shall have the meanings indicated:
A person who is unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental
impairment which can be expected to result in death or has lasted
or can be expected to last for a continuous period of not less than
12 months, or blindness; and the term "blindness" means central visual
acuity of 20/200 or less in the better eye with the use of a correcting
lens. An eye which is accompanied by a limitation in the fields of
vision such that the widest diameter of the visual field subtends
an angle no greater than 20° shall be considered for purposes
of this definition as having a central visual acuity of 20/200 or
less. A certificate of social security disability award or a certification
from a physician licensed in the State of Delaware describing the
extent of disability must accompany the application.
Adjusted gross income as defined under the Internal Revenue
Code of 1954, as amended from time to time, but excluding social security
and Tier I railroad retirement benefits, plus the amount of capital
gains excluded from such adjusted gross income. For any fiscal year
for which an exemption is claimed, income shall be the income received
during the calendar year immediately preceding the fiscal year for
which exemption is sought.
One legally domiciled within New Castle as of July 1 of the
fiscal year for which exemption is sought. Mere seasonal or temporary
residence within New Castle, of whatever duration, shall not constitute
domicile within New Castle. Absence from New Castle for a period of
12 months shall be prima facie evidence of abandonment of domicile
in New Castle. The burden of establishing domicile shall be upon the
claimant.
Every resident who is disabled as defined by § 221-10 and who has become disabled prior to July 1 of the fiscal year for which the exemption is sought and who or whose spouse resides in a house owned by him/her, which is his/her principal residence, shall be entitled to an exemption from all real property taxes, exclusive of any local sewer and ditch taxes, to an assessed valuation on said residence and land annexed thereto not exceeding $32,000, provided that his/her income does not exceed $15,000 per year or, where he/she has a spouse who either lives with him/her or in his/her principal residence or because of mental or physical infirmity lives in a health care facility, the combined income of the two of them does not exceed $30,000 per year.
[1]
Editor's Note: This ordinance provided that
it would be effective with the tax year commencing 7-1-2008.
An exemption application under this article
must be received by the city prior to June 1 immediately before the
fiscal year for which the exemption is applicable. An application
must be made each year in order to qualify for the exemption.
When because of the change in health or because
of the death of the eligible resident(s), or because of the sale of
the property or other transfer of its ownership or because of any
other change in status, a property no longer qualifies for an exemption
granted under this article, the exemption shall terminate at the end
of the current tax quarter. The full tax, prorated, on the property
shall be deemed to be levied upon the commencement of the next tax
quarter and if not paid shall be subject to the normal penalties for
real estate taxes in the City of New Castle.
