[Adopted 5-10-1977 as Ord. No. 28]
[Amended 3-25-2025 by Ord. No. 3083]
Every person who shall be a resident of this county, who shall be totally disabled and who has an income not in excess of $6,000 per year or, if married, an aggregate income for husband and wife not in excess of $7,500 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 $229,000.
[Amended 3-25-2025 by Ord. No. 3083]
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 five 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 applicant's income is not in excess of $6,000 or, in the event of a marriage, that the aggregate income for husband and wife is not in excess of $7,500.
[Amended 3-25-2025 by Ord. No. 3083]
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] The County may ask for additional information to confirm disability such as receipt of disability income.
[1]
Editor's Note: See § 103-10 of this chapter.
[Amended 3-25-2025 by Ord. No. 3083]
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 $6,000 per year; and
E. 
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 surviving spouse under the conditions set forth in §§ 103-1 and 103-3 hereof.
[Amended 3-25-2025 by Ord. No. 3083]
For the purposes of this article, the following terms shall have the meanings indicated:
INCOME
Shall not include social security benefits, railroad retirement benefits, and pension income directly related to the applicant's disability.
TOTALLY DISABLED
A person who, as a result of accident, injury or disease, shall be permanently physically prevented from pursuing any remunerative occupation.
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.