Delaware HB72 amends the Senior Property Tax Credit eligibility criteria for claimants establishing legal domicile after December 31, 2025.
Delaware HB72 amends Title 14 of the Delaware Code to change the eligibility criteria for the Senior Property Tax Credit. Effective for claimants establishing legal domicile after December 31, 2025, only those who have been legally domiciled within the State for at least 3 consecutive years are eligible to receive the credit. This change applies to the valuation of qualified property owned and occupied as a principal residence by a qualified person, defined as someone aged 65 or more.
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