[Adopted 3-6-1986 as Ord. No. 352]
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 $12,500.
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.
Applications for exemption pursuant to this
article shall be made in accordance with 9 Del. C. § 8133.
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.
