AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAXES.

This Act incorporates a “grandfather provision” into the definition of “resident” such that a claimant for a tax exemption who is at least 65 years of age and who was domiciled in the State of Delaware by December 31, 2018, upon reaching their 3-year anniversary of having been domiciled in the State as of June 30 immediately prior to the beginning of the County fiscal year, and upon satisfying all other requirements, such claimant is eligible for a property tax exemption or credit. For a claimant who is at least 65 years of age and who was domiciled in the State after December 31, 2018, upon reaching their 10-year anniversary of having been domiciled in the State as of June 30 immediately prior to the beginning of the County fiscal year, and upon satisfying all other requirements, such claimant is eligible for a property tax exemption or credit. The above-mentioned changes are similar to revisions to the residency requirements for claimants who are 65 years of age or older and who seek a credit against school taxes. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.