Bill > HB72

This bill amends the Delaware senior property tax credit residency requirement by reverting back to the pre-2017 standard of requiring 3 consecutive years of legal domicile in the state, instead of the 10-year requirement that was implemented in 2017. Specifically, the bill modifies the eligibility criteria for seniors aged 65 or older seeking a property tax credit, stipulating that after December 31, 2025, claimants must have been legally domiciled in Delaware for at least 3 consecutive years to qualify for the credit. The bill effectively restores the original 3-year residency requirement that was in place before 2017, which had been temporarily changed to a 10-year requirement between 2018 and 2025. This change makes the property tax credit more accessible to seniors who have recently moved to Delaware, potentially providing financial relief to a broader group of older residents by reducing the length of time they must live in the state before becoming eligible for the tax credit.

Government Affairs

https://legis.delaware.gov/BillDetail?LegislationId=141932