Delaware Code Title 9. Counties § 8132. Qualifications and amount of exemption

(a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person’s real property, shall be entitled, on proper claim being made therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $5,000 in the aggregate, except that:

(b) Nothing in this subchapter shall be construed to apply to property taxes levied within and by a municipality.

(c) Nothing in this subchapter shall be construed to apply to ditch taxes and sewer taxes.