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Current as of January 01, 2026 | Updated by Findlaw Staff
Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year:
(1) A resident of this State for the period required;
(2) Of the age of 65 or more years;
(3) The owner of a dwelling house which is a constituent part of the real property for which such exemption is claimed;
(4) Residing in said dwelling house.
Such applicant shall also establish that his or her income for the yearly period as provided by this subchapter did not exceed $3,000, and that his or her spouse, if living in said dwelling house, does not have an income in excess of $3,000.
Cite this article: FindLaw.com - Delaware Code Title 9. Counties § 8134. Contents of application - last updated January 01, 2026 | https://codes.findlaw.com/de/title-9-counties/de-code-sect-9-8134/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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