[Adopted 3-6-1986 as Ord. No. 352]
[Amended 3-25-2025 by Ord. No. 3082]
Every person who shall be a resident of this county and has reached his/her 65th birth date and 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 shall reside in a dwelling owned by him or her which is a constituent part of his real property shall be entitled, upon proper claim being made therefor, to exemption from taxation on such real estate to an addressed valuation not exceeding $229,000.
[Amended 3-25-2025 by Ord. No. 3082]
Every application for such claim shall contain the following declarations:
A. 
That the applicant has been a resident of 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 65 years of age; and
E. 
That the applicants 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.
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 under the conditions set forth in §§ 103-8 and 103-10 hereof
A. 
For the purpose of this article, income for those presently receiving the exemption shall not include social security benefits or railroad retirement benefits.
B. 
With the adoption of this article, income shall not include social security benefits. All pension benefits, with the exception of Tier I railroad retirement and survivor benefits, shall count as income.
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.