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HB72 • 2025

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

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

Education 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 bill text specifies the rule change applies to 'all claimants after December 31, 2025,' but does not define if this refers to tax years or calendar dates for establishing domicile.

HB72: Changing Senior Property Tax Credit Residency Rules

This bill changes the law so that seniors must live in Delaware for at least 3 consecutive years instead of 10 to get a property tax credit.

What This Bill Does

  • Changes the residency rule from requiring 10 consecutive years back to 3 consecutive years for claimants after December 31, 2025.
  • Amends Title 14 of the Delaware Code regarding school taxes and credits.

Who It Names or Affects

  • People aged 65 or older who own and live in their home as a principal residence.
  • Seniors establishing legal domicile after December 31, 2025, who have lived in Delaware for at least 3 consecutive years.

Terms To Know

Senior Property Tax Credit
A credit against school taxes allowed by a local school board vote for people aged 65 or older who meet specific rules.
Legal Domicile
The place where a person lives and considers their permanent legal home, used to determine residency length.

Limits and Unknowns

  • This change only applies to claimants after December 31, 2025.
  • Local school boards must vote by majority to authorize the credit before it is given out.
  • The official text does not state when this law will officially take effect.

Bill History

  1. 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.