Bill > HR18

This resolution requests that New Castle County, Kent County, and Sussex County each study the feasibility of implementing a property tax freeze for senior Delaware residents, in response to a recent statewide property assessment that resulted in significant property tax increases. The resolution suggests a model for such a tax freeze that would apply to seniors 65 years or older who have owned and lived in their primary residence in the county for at least three consecutive years, with eligibility contingent on meeting county-established household income thresholds (not exceeding 80% of the Area Median Income as determined by HUD). The proposed model would freeze property taxes for school districts and county taxes, with the frozen amount remaining unchanged unless significant property improvements are made or ownership changes, and would require recipients to file a certification of continued eligibility every two years. While the resolution does not mandate implementation, it encourages each county to study the viability of such a property tax freeze and consider adopting it as a means of providing relief to seniors who may be burdened by increased property tax assessments.

Government Affairs

https://legis.delaware.gov/BillDetail?LegislationId=142683