This Senate Concurrent Resolution honors and recognizes the leadership, achievements, and sacrifices of Dr. Martin Luther King, Jr. and urges all citizens of the First State to participate fittingly in the observance of Dr. Martin Luther King, Jr. Day on January 16, 2023.
This Act expands the Disabled Veterans School Tax Credit to include a deceased disabled veteran's surviving spouse. HB 214 with HA 1, passed by the 151st General Assembly, created the Disabled Veterans Property Tax Relief and Education Expense Fund. School boards are currently authorized to create a credit against school taxes for up to the full amount of school tax liability for property owned by a disabled veteran who meets certain requirements. This Act would allow a disabled veteran's surviving spouse to maintain the credit that their deceased veteran spouse was claiming if their deceased veteran spouse, immediately before death, was both claiming the credit and had not had the right to claim the credit withdrawn and the surviving spouse meets all of the following requirements: (1) Was a titled owner of the qualified property before the deceased veteran’s death. (2) Has not remarried. (3) Owns and occupies the qualified property as their principal residence. A surviving spouse is no longer eligible to maintain the credit if they do any of the following: (1) Remarry. (2) Stop being a titled owner of the qualified property. (3) Stop occupying the qualified property as their principal residence. This Act requires the Secretary of Finance, in consultation with the receiver of taxes and county treasurer, to establish a process to determine the eligibility of a surviving spouse and to allow an eligible surviving spouse to maintain the credit without disruption after the death of their disabled veteran spouse. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act amends the Charter of the City of Milford by allowing the City to adopt the assessments of real property conducted by Kent and Sussex County. Also, it states that if the value was obtained from either of the two counties, such information will be included in the public notice, and any objections as to the value of a property shall be taken to the county where the property is located.
This Act confers upon the Town Manager of the Town of Frederica the powers and authority conferred upon the Receiver of Taxes and County Treasurer for Kent County as set forth in Del.C. 87 specifically permitting the Town Manager to sell delinquent tax payer's real property through the monition process.
This Concurrent Resolution recognizes September 2022 as "Prostate Cancer Awareness Month" in the State of Delaware
This bill creates the Grants-In-Aid Committee. The Committee is a joint committee of the Senate and House of Representatives. The purpose of the Committee is to view applications for grants-in-aid and to develop and recommend to the Joint Finance Committee the grants-in-aid appropriations bill.
This Act decreases by 1% the rate of realty transfer tax to be received by the State, thereby returning to the rate that was applicable prior to August 1, 2017. This will be effective for documents recorded after July 1, 2022.
This Act creates a $280 tax credit for resident individuals with $35,000 or less of taxable income in 2022. The purpose of this Act is to encourage persons to join the labor force and to treat employed, lower income individuals similarly to how House Bill 285 exempted unemployment benefits from being taxed.
This Act recognizes the statutory authority of the Governor to act in the event of an emergency or disaster. During protracted emergencies and disasters, particularly those lasting more than 60 days, good governance requires participation by the General Assembly to approve renewal of Emergency Orders. This approval requirement may be waived only when it is not possible for both houses of the General Assembly to convene a quorum. The Governor retains the authority to terminate Emergency Orders without approval when the emergency or disaster has passed. Any new non-weather related emergency order issued within 6 months of the termination of a prior order and based upon substantially similar reasons shall be invalid unless approved by the General Assembly. Additionally, any non-weather related emergency order that requires the closure of any business, industry, religious, or non-profit facility must specifically delineate which type of business or facilities are to be closed.
This Act creates the Omnibus School Safety Fund (“Fund”) to provide funding to public and charter schools for certain school safety projects. This Act appropriates $65 million from the General Fund to the Fund in Fiscal Year 2023, which does not revert to the General Fund at the end of the Fiscal Year.
