reglab/housing_qa huggingface dataset:
9 DE Code § 8105. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8105. Property owned by governmental, religious, educational or charitable agency.

§ 8105. Property owned by governmental, religious, educational or charitable agency. Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and not held by way of investment, or any college or school and used for educational or school purposes, except as otherwise provided, shall not be liable to taxation and assessment for public purposes by any county or other political subdivision of this State. Nothing in this section shall be construed to apply to ditch taxes, sewer taxes and/or utility fees. Corporations created for charitable purposes and not held by way of investment that are in existence on July 14, 1988, together with existing and future charitable affiliates of such corporations that are also not held by way of investment, shall not be liable to taxation and assessment for public purposes by any county, municipality or other political subdivision of this State. Code 1915, §  1098;  Code 1935, §  1258;  9 Del. C. 1953, §  8103;  51 Del. Laws, c. 323;  64 Del. Laws, c. 77, §  1;  66 Del. Laws, c. 385, §§  1, 2;  67 Del. Laws, c. 415, §  3;  70 Del. Laws, c. 39, §  1;
9 DE Code § 8106A. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8106A. Application for exemption.

§ 8106A. Application for exemption. (a) In New Castle County, no exemption from taxation for property owned by a religious, educational, or charitable agency or for a specific organization listed in this subchapter shall be allowed except on written application therefor, on a form prescribed and provided by the New Castle County Land Use Department. (b) The owner shall file an application for exemption under this subchapter with the Assessment Division of New Castle County by March 1 of the fiscal year immediately preceding the fiscal year for which the exemption is sought. (c) If an owner acquires property after March 1, the owner shall apply for exemption within 30 days of its acquisition of the property. (d) No application shall be required of governmental entities entitled to exemption under this subchapter. 78 Del. Laws, c. 144, §  1;
9 DE Code § 8107. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8107. Motion picture studios and plants.

§ 8107. Motion picture studios and plants. (a) For a period of 15 years from the beginning of operation, motion picture studios and plants which shall be established in this State on or after July 1, 1937, including all lands, buildings and chattels, whether owned by a person, firm or corporation, utilized in connection therewith, and all raw materials going into the finished products of such studios and plants, as well as the finished products or films, shall be exempt from all ad valorem taxation. (b) The exemption authorized in this section shall not apply to real estate owned by such motion picture studios and plants except the real estate occupied as the location required to house such motion picture studios and plants and other buildings incidental to the operation of such studios and plants together with such lands as may be required for housing officers and employees, and for warehouses, laboratories, cutting rooms, projection rooms, storage, trackage, shipping facilities, sets and locations. Code 1935, §  1258;  41 Del. Laws, c. 118, §  1;  9 Del. C. 1953, §  8106;  67 Del. Laws, c. 415, §  3;  70 Del. Laws, c. 39, §  1;
9 DE Code § 8108. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8108. Railroad property.

§ 8108. Railroad property. (a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same manner as other like property of individuals is subject thereto for like purposes, any provisions of any existing law or laws to the contrary notwithstanding. (b) Any building erected in whole or in part within the limits of any such right-of-way or roadbed shall not, by reason of the exception made in this section, be exempted from assessment and taxation, although the land, upon which such building shall be wholly or in part located, is by this section expressly exempted therefrom. Code 1852, §§  184-189, 1372-1381;  14 Del. Laws, c. 111;  14 Del. Laws, c. 357;  15 Del. Laws, c. 16;  15 Del. Laws, c. 424;  16 Del. Laws, c. 4;  16 Del. Laws, c. 125;  16 Del. Laws, c. 308, §  1;  16 Del. Laws, c. 552;  17 Del. Laws, c. 204, §  3;  17 Del. Laws, c. 207, §  101;  17 Del. Laws, c. 207, Schedule A;  17 Del. Laws, c. 425, §  1;  17 Del. Laws, c. 495, §  9;  17 Del. Laws, c. 599, §  1;  18 Del. Laws, c. 165, §  1;  18 Del. Laws, c. 241;  18 Del. Laws, c. 465, §  1;  18 Del. Laws, c. 546, §  1;  19 Del. Laws, c. 124;  19 Del. Laws, c. 734, §  3;  21 Del. Laws, c. 1;  21 Del. Laws, c. 239, §  2;  22 Del. Laws, c. 139;  22 Del. Laws, c. 366;  22 Del. Laws, c. 367;  22 Del. Laws, c. 368;  22 Del. Laws, c. 369;  22 Del. Laws, c. 411;  23 Del. Laws, c. 46;  23 Del. Laws, c. 47;  23 Del. Laws, c. 92, §§  1, 14;  25 Del. Laws, c. 36;  25 Del. Laws, c. 37;  25 Del. Laws, c. 38;  25 Del. Laws, c. 39;  25 Del. Laws, c. 40;  26 Del. Laws, c. 37;  27 Del. Laws, c. 56;  27 Del. Laws, c. 101;  Code 1915, §  1098;  Code 1935, §  1258;  9 Del. C. 1953, §  8108;  70 Del. Laws, c. 39, §  1;
9 DE Code § 8109. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8109. Off-street parking facilities; exemptions.

§ 8109. Off-street parking facilities; exemptions. Any county, municipality or other political subdivision of this State, by resolution or ordinance duly passed and approved, may exempt from taxation and assessment for public purposes for a period up to 20 years, any structure above or under the ground which may hereafter be constructed and located within the county, municipality or other political subdivisions of this State and used by the public for the parking of automobiles off the street or highway. The exemption shall be limited to that portion of the structure exclusively used for or devoted to the parking of automobiles and vehicles of that nature. 9 Del. C. 1953, §  8109;  57 Del. Laws, c. 744;  65 Del. Laws, c. 132, §  1;  70 Del. Laws, c. 39, §  1;
9 DE Code § 8110. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8110. Civic organizations owning parkland.

§ 8110. Civic organizations owning parkland. (a) As used in this section:  (1) The term “civic organization” shall be defined as any nonprofit organization that is the owner of parkland, as defined herein, provided that:  a. The organization is not organized for profit or is qualified as an exempt organization under § 501(c) of the Internal Revenue Code of 1954 [26 U.S.C. § 501(c)], as amended; b. No part of the net earnings of the organization inures to the benefit of any private shareholder or individual; and c. Upon liquidation or dissolution of the organization, or abandonment by the organization, none of the assets of the organization nor benefits from its property will inure to the benefit of any person or organization except a community chest, fund, foundation, government, governmental agency, civic organization, maintenance corporation or other nonprofit organization. (2) The term “parkland” shall be defined as real property, including improvements erected thereon and fixtures attached thereto, used primarily for recreational purposes and dedicated as parkland, public open space, private open space or other public use on a recorded subdivision plan, or through valid and binding restrictive covenants, provided that:  a. The property is not used by the civic organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the organization or operator or any other person through the distribution of profits or the payment of excessive compensation; b. The property is used for recreational purposes; and c. The use of the property is open, without charge, to the public, or to members of the civic organization, or to the residents of the neighborhood, or to residents of the community or to residents of the subdivision in which the property is located, regardless of sex, race, creed, color or national origin. (b) No parkland owned by a civic organization shall be liable to taxation and assessment for public purposes by any county or other political subdivision of the State or county. (c) Any taxes heretofore levied by any county or other political subdivision of the State or county on any such parkland owned, at the time of said levy, by a civic organization are voidable and the counties and political subdivisions of the State shall remove said taxes from their records upon receipt of an application filed by the organization establishing its entitlement under this section. (d) This section shall not affect any taxes levied on any such property at any time prior to its acquisition by the civic organization, and such taxes, and any penalty that may accrue thereon, shall remain a lien against the property in accordance with the provisions of this title. 66 Del. Laws, c. 420, §  1;  70 Del. Laws, c. 39, §  1;
9 DE Code § 8112. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter I. General Provisions|§ 8112. Lodging tax.

§ 8112. Lodging tax. (a) New Castle County may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room in a hotel, motel, or tourist home, as defined in § 6101 of Title 30, which is located within the unincorporated areas of the county.  (b) [Repealed.] (c) Sussex County may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the unincorporated areas of Sussex County. Any funds realized by Sussex County pursuant to this subsection shall be expended solely within Sussex County, for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects. An amount not to exceed 5% of the funds realized from the tax may be used to pay the costs of administering projects funded under this subsection. (d) Rentals by the Department of Natural Resources and Environmental Control are exempt from the lodging tax established by this section. 81 Del. Laws, c. 270, § 1;  82 Del. Laws, c. 102, § 1;  82 Del. Laws, c. 104, § 1;  82 Del. Laws, c. 227, § 1;
9 DE Code § 8131. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2].

§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2]. As used in this subchapter:  (1) “Income” means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security benefits. For any tax year for which an exemption is claimed, income'' is determined to be equal in amount to the income received during the pretax year. (2) “Pretax year” means the calendar year immediately preceding the “tax year.” (3) “Resident'' means one legally domiciled within the State for a period of 10 years immediately preceding October of the pretax year. a. Mere seasonal or temporary residence within the State, of whatever duration, does not constitute domicile within the State for the purposes of this subchapter. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State is on the claimant. b. For claimants establishing legal domicile in this state after December 31, 2018, only claimants who, as of June 30 immediately prior to the beginning of the county fiscal year, have been legally domiciled within the state for a period of at least 10 consecutive years are eligible to receive a credit.  (4) “Tax year” means the calendar year in which the county real estate tax is due and payable.9 Del. C. 1953, §  8131;  55 Del. Laws, c. 163, §  1;  55 Del. Laws, c. 232;  56 Del. Laws, c. 26, §§  1, 2;  81 Del. Laws, c. 314, § 1;
9 DE Code § 8132. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8132. Qualifications and amount of exemption.

§ 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:  (1) No such exemption shall be in addition to any other exemption to which said person may be entitled; and (2) No such exemption shall be permitted where said person's spouse lives in said dwelling house and has an income in excess of $3,000 per year. (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. 9 Del. C. 1953, §  8132;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  3;  57 Del. Laws, c. 70;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8133. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8133. Application for exemption.

§ 8133. Application for exemption. (a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this subchapter by the governing body of the taxing district in which such claim is to be filed. (b) An application for exemption under this subchapter shall be filed with the assessor of the taxing district by a date determined by the taxing district, which shall not be earlier than 45 days prior to the last date of the pre tax year; provided, however, that unless the income of the applicant has changed to exceed the $3,000 allowed, or unless the applicant no longer owns the dwelling which is a constituent part of the applicant's real property, or unless the applicant's spouse has income exceeding the $3,000 maximum, annual renewal shall not be required to qualify under this subchapter. 9 Del. C. 1953, §  8133;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  4;  60 Del. Laws, c. 430, §  1;  62 Del. Laws, c. 215, §  1;  69 Del. Laws, c. 13, §  3;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8134. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8134. Contents of application.

§ 8134. Contents of application. 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. 9 Del. C. 1953, §  8134;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  5;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8135. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8135. Allowance of exemption.

§ 8135. Allowance of exemption. If an application is approved by the assessor, the assessor shall allow an exemption from taxation against the assessed valuation of the real property assessed to the claimant in the amount of the claim approved by the assessor. 9 Del. C. 1953, §  8135;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8136. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8136. Continuance of exemption.

§ 8136. Continuance of exemption. Any assessor may, at any time, require the filing of a new application or such proof as the assessor shall deem necessary to establish the right of a claimant to continued exemption. A claimant shall inform the assessor of any change in the assessor's status or property which may affect the assessor's right to continuance of exemption. 9 Del. C. 1953, §  8136;  55 Del. Laws, c. 163;  56 Del. Laws, c. 26, §  6;  69 Del. Laws, c. 13, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8137. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8137. Tenants in common or joint tenants.

§ 8137. Tenants in common or joint tenants. (a) Where title to property on which an exemption is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall not be allowed an exemption against the claimant's interest in said property in excess of the assessed valuation of the claimant's proportionate share in said property, which proportionate share, for the purposes of this subchapter, shall be deemed to be equal to that of each of the other tenants, unless it is shown that the interests in question are not equal, in which event claimant's proportionate share shall be as shown. (b) Nothing in this subchapter shall preclude more than 1 tenant, whether title be held in common or joint tenancy, from claiming exemption against the property so held, but no more than the equivalent of 1 full exemption in regard to such property shall be allowed in any year, and in any case in which the claimants cannot agree as to the apportionment thereof, the exemption shall be apportioned between or among them in proportion to their interest. Property held by husband and wife, as tenants by the entirety, shall be deemed wholly owned by each tenant, but not more than 1 exemption in regard to such property shall be allowed in any year. (c) Right to claim exemption under this subchapter shall extend to property the title to which is held by a partnership to the extent of the claimant's interest as a partner therein, and by a guardian, trustee, committee, conservator or other fiduciary for any person who would otherwise be entitled to claim exemption under this subchapter, but not to property the title to which is held by a corporation. 9 Del. C. 1953, §  8137;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8138. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8138. Rules and regulations.

§ 8138. Rules and regulations. The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subchapter. They may, in their discretion, eliminate the necessity for sworn application, in which event all declarations by the claimant shall be considered as if made under oath and the claimants, as to false declarations, shall be subject to the penalties as provided by law for perjury. 9 Del. C. 1953, §  8138;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  7;
9 DE Code § 8139. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8139. Oaths.

§ 8139. Oaths. Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form required by this subchapter. 9 Del. C. 1953, §  8139;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8140. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8140. Appeals.

§ 8140. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim under this subchapter in the same manner as is provided for appeals from assessments generally. 9 Del. C. 1953, §  8140;  55 Del. Laws, c. 163, §  1;
9 DE Code § 8141. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter II. Citizens Over 65 Years of Age|§ 8141. Exemption from property taxes on real estate in Kent County.

§ 8141. Exemption from property taxes on real estate in Kent County. The provisions of this chapter notwithstanding, the Kent County Levy Court shall by ordinance provide for the exemption of real property owned by citizens over age 65 from real estate taxes to such degree and in such manner as it determines will best promote the public welfare; provided, however, that any such ordinance adopted shall include language substantially similar to that of § 8133(b) of this title. 66 Del. Laws, c. 148, §  1;  69 Del. Laws, c. 13, §  2;
9 DE Code § 8151. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 8151. Property subject to exemption.

§ 8151. Property subject to exemption. Land and improvements held by a church, religious society, charitable corporation, or nonprofit organization principally devoted to housing of elderly persons and not held for investment and which is constructed pursuant to the provisions of § 231 of the National Housing Act, as presently in effect and set forth in 12 U.S.C. § 1715v and which is regulated by the Federal Housing Commissioner pursuant to such section and pursuant to the applicable federal regulations presently in effect adopted by the Federal Housing Commissioner, shall not be liable to taxation and assessment for public purposes by any county or other political subdivision of this State; provided, however, that no less than 75% of the dwelling units in the property shall be rented and occupied at all times by elderly persons as defined in § 8152 of this title and the entire property shall be operated on a nonprofit basis. 9 Del. C. 1953, §  8151;  55 Del. Laws, c. 178.;
9 DE Code § 8152. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 8152. Definitions.

§ 8152. Definitions. As used in this subchapter, the term “elderly persons” means persons who have attained their sixty-second birthday. 9 Del. C. 1953, §  8152;  55 Del. Laws, c. 178.;