CHAPTER 629

FORMERLY HOUSE CONCURRENT RESOLUTION

NO. 31

RELATING TO REAL PROPERTY TAX EXEMPTIONS OF HANDICAPPED PERSONS AND CITIZENS OVER 65.

WHEREAS, Chapter 67, Volume 58, Laws of Delaware, by amending Section 1, Article VIII, of the Constitution of the State of Delaware, provides that the County Councils of New Castle and Sussex Counties and the Levy Court of Kent County have the exclusive authority to exempt real property from taxation; and

WHEREAS, it has come to the attention of the members of the General Assembly that citizens over 65 having an income of $4,000 per year, or less and residing in a dwelling house owned by them should be • entitled to an exemption from taxation of such real property to be assessed valuation not exceeding $5,000 provided that no such exemption be in addition to any other exemption to which said person shall be entitled and that no exemption be permitted where said person's spouse, and/or sibling, and/or parent lives in said dwelling house and the combined annual incomes of such spouse, sibling or parent exceeds $3,000; and

WHEREAS, it has come to the attention of the members of the General Assembly that handicapped persons who suffer a physical or mental disability (not including disabilities caused by drugs or alcohol) which prevents such persons from obtaining gainful employment or restricts such person to employment which is not of a permanent nature, should be entitled to real property tax exemption; and

WHEREAS, those persons who are handicapped persons and heads of a household, as defined in Title 30, Section 1101, Delaware Code, having an income of $4,000 per year or less, and residing in a dwelling house owned by them should be exempt from taxation on such real property to an assessed valuation of $5,000, provided no such exemption shall be in addition to any other exemption, and provided that no such exemption be permitted where said person's spouse, and/or sibling, and/or

parent, lives in said dwelling house and the combined annual incomes of such spouse, sibling, or parent exceeds $3,000;

NOW THEREFORE,

BE IT RESOLVED by the members of the House of Representatives of the 126th General Assembly, the Senate concurring therein, that the County Councils of New Castle and Sussex Counties, and the Levy Court of Kent County are strongly urged to exempt from taxation such real property of such citizens over 65 and such handicapped citizens as set forth heretofore in the preamble of this Concurrent Resolution.

BE IT FURTHER RESOLVED that a copy of this resolution be forwarded to the County Councils of New Castle and Sussex Counties and to the Levy Court for Kent County.

Approved June 25, 1971.