{"data":{"id":"us-de/9-del.-c.-8132","jurisdiction":"us-de","citation":"9 Del. C. § 8132","heading":"Qualifications and amount of exemption.","body":"(a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person’s real property, shall be entitled, on proper claim being made therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $5,000 in the aggregate, except that:\n(1) No such exemption shall be in addition to any other exemption to which said person may be entitled; and\n(2) No such exemption shall be permitted where said person’s spouse lives in said dwelling house and has an income in excess of $3,000 per year.\n(b) Nothing in this subchapter shall be construed to apply to property taxes levied within and by a municipality.\n(c) Nothing in this subchapter shall be construed to apply to ditch taxes and sewer taxes.","path":["Title 9. Counties","County Taxes","CHAPTER 81. Limitations Upon Taxing Power","Subchapter II. Citizens Over 65 Years of Age"],"source_url":"https://delcode.delaware.gov/title9/c081/sc02/index.html#8132","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:12Z","sha256":"f3fefc8be383f2601a00771ff4ae9b9c4558775c2dfa1850038dff26aa5c9264","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-8131","next":"us-de/9-del.-c.-8133"},"notice":"GroundRules: Original legal text. Not legal advice."}