SENATE BILL NO. 24
AN ACT TO AMEND TITLES 14 AND 29 OF THE DELAWARE CODE RELATING TO SCHOOL TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §1917(c)(2) of Title 14 of the Delaware Code by deleting said subsection in its entirety and substituting in lieu thereof the following:
“(2) No credit against taxation on the valuation of real property as provided in this subsection shall be allowed except in accordance with a form of written application prescribed by the Secretary of Finance in consultation with the receiver of taxes and county treasurer and provided by the receiver of taxes and county treasurer for use by the claimants under this subsection. Such application shall be filed with and received by the receiver of taxes or county treasurer as follows:
a. For tax years beginning on or after May 1, 2000, but before May 1, 2001, no later than February 16, 2001.
b. For all subsequent tax years, no later than the September 1st immediately following the beginning of that tax year.
c. The Secretary of Finance shall have the authority to waive the date of application in the case that an individual is financially disabled defined herein as unable to manage his financial affairs by reason of a medically determinable physical or mental impairment (excluding impairment caused by voluntary use of alcohol or unlawful use of a controlled substance defined in Chapter 47, Title 16 of this Code) which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months, but shall not include individuals for whom an individual's spouse, guardian, or any other person is authorized to act on behalf of such individual in financial matters."
Section 2. Amend §1919(d), Title 14 of the Delaware Code by deleting said subsection in its entirety and substituting in lieu thereof the following:
"(d) For tax years beginning on or after May 1, 2000, each receiver of taxes and county treasurer shall report to the Secretary of Finance the amount of credits allowed under §1917(c) of this Title for that tax year within 90 days of the date of any property tax billing. Such reports shall contain such further information and be in such form as the Secretary shall prescribe. The Secretary shall pay over to the State Treasurer, no later than 30 days following receipt of such report, an amount from the Elderly Property Tax Relief and Education Expense Fund established pursuant to §6102(q) of Title 29, Delaware Code equal to the allowable credits which shall be deposited into a separate account in the depository for other school moneys to the credit of the district."
Section 3. Amend §1917(c)(3), Title 14 of the Delaware Code by adding the following at the end thereof:
"d. Right to claim credit under this subsection shall be withdrawn for the subsequent tax year from any taxpayer who has not paid in full their property tax bill by the end of the tax year for which a credit was reported for that taxpayer to the Secretary of Finance by the receiver of taxes and county treasurer. Taxpayers who fail to pay in full their property tax bill by the end of the tax year for which a credit was reported for that taxpayer to the Secretary of Finance by the receiver of taxes and county treasurer may qualify for credits under this subsection in subsequent tax years upon the payment in full of property taxes and penalties owed prior to the beginning of the subsequent tax year."
Section 4. Amend §6102(r)(7), Title 29 of the Delaware Code by inserting after the first sentence the following:
"The Secretary of Finance shall not issue refunds to taxpayers in a local school district if the average refund to be issued in the local school district would be less than twice the cost of mailing the refunds to the taxpayers. In that instance, the local school district shall receive those funds allocated for tax relief and adjust its local current expense tax rate in the subsequent year to distribute the authorized tax relief to taxpayers living in that local school district."
Approved February 16, 2001