HB72 • 2025

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Bush
Last action: 2025-03-12
Official status: House Administration 3/12/25
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on the implementation timeline or financial impact of the changes.

Act to Change Senior Property Tax Credit Residency Requirement

The bill reduces the required time a senior must live in Delaware to qualify for property tax credit from ten years to three years.

What This Bill Does

Changes the residency requirement for seniors to receive property tax credits from ten years to three years.

Who It Names or Affects

Seniors aged 65 or older living in Delaware.

Terms To Know

Qualified person: A senior who meets the residency requirement to receive a property tax credit.
Legal domicile: The official residence of a person for legal purposes, which must be in Delaware to qualify for the tax credit.

Limits and Unknowns

Does not specify how long it will take for this change to affect property taxes.
Does not mention any financial impact or funding source for implementing these changes.

Bill History

2025-03-12 Delaware General Assembly
Introduced and Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.
This Act changes the residency requirement for seniors from 10 years to 3 years as it was prior to 2017.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Rep. Bush & Rep. Gorman & Sen. Hoffner

Reps. Hensley, Heffernan, Yearick; Sen. Seigfried

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 72

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 1917, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1917. Collection and deposit of school taxes.

(c) (1) a. If authorized by majority vote of the whole school board of the local school district pursuant to § 6102(q) of Title 29, there shall be allowed a credit against taxation imposed pursuant to this chapter on the valuation of any qualified property. For purposes of this subsection, “qualified property” shall mean property owned and occupied as a dwelling by and as the principal residence of a qualified person. A “qualified person” is a person who, as of June 30 immediately prior to the beginning of the county fiscal year, is of the age of 65 or more and meets the following requirement:

1. For claimants establishing legal domicile in this State after December 31, 2012, but on or before December 31, 2017, 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 3 consecutive years are eligible to receive a credit.

2. For claimants establishing legal domicile in this State after December 31, 2017, 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.

This paragraph shall only apply for the purposes of determining who is a qualified person for the years 2018 through 2025.

3. For all claimants after December 31, 2025, 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 3 consecutive years are eligible to receive a credit.

SYNOPSIS

This Act changes the residency requirement for seniors from 10 years to 3 years as it was prior to 2017.