[Adopted 11-13-2007 by Ord. No. 07-31]
This article is adopted pursuant to the powers conferred upon the Levy Court of Kent County, Delaware, in Article VIII, Section 1, of the Constitution of the State of Delaware, as amended. The Kent County Levy Court finds that the tax credit granted by this article will promote the public welfare of Kent County.
This article shall be known as the "Real Estate
Tax Credit Program for Uniformed Military Personnel Serving in Combat
Zones."
This article is established for the purpose
of providing a real estate tax credit for uniformed military personnel
serving in locations of the world designated as active combat zones
in recognition of the substantial personal and financial challenges
such vital service entails.
The applicant shall have been in active service
of any branch of the United States military and shall have served
within a designated combat zone as declared by the President of the
United States of America and as defined by the United States Treasury
Internal Revenue Service.
The applicant shall have maintained his/her
principal place of residence in Kent County, Delaware for the 12 months
immediately preceding the tax year for which application for tax credit
is being made. In addition, the dwelling for which the exemption is
sought must be the principal place of residence of the applicant at
the time of application and must have been the principal place of
residence for the 12 months immediately preceding the tax year for
which application is being made.
Title to the property for which the exemption is sought must be in the name of the applicant or in the name of the applicant and the applicant's spouse as reflected in the official records of the County. In the event that the ownership of the residence dwelling is shared by the applicant and spouse with others who do not qualify for participation in this program, then the exemption permitted in § 191-64 shall apply only to the proportionate share of the residence dwelling owned by the applicant and spouse.
Property considered eligible for inclusion under
this article shall be only the residence dwelling owned by an eligible
applicant and, if applicable, up to one acre of land upon which it
is located. Land which has been included under the State of Delaware
Farmland Assessment Act shall not be eligible for partial tax relief
under this program.
An applicant who qualifies for a real estate
tax credit under this program shall be provided with a nontransferable
tax credit in the amount of 50% of the County real estate tax owed
and duly paid during the applicant's period of uniformed military
service in a combat zone. For purposes of this article, the property
tax owed and duly paid by the applicant shall be apportioned by month
for the tax year. The tax credit shall apply to the real estate tax
paid for individual months during which the applicant was engaged
in active uniformed military service in combat zones. For purposes
of this article, the fifty-percent tax credit shall apply to each
month during which the applicant served three or more days of active
uniformed military service within a combat zone.
Applicants or their legal agents must file an
application for tax credit in the office of the Board of Assessment
of Kent County on an application form provided by the Board of Assessment
no later than April 15 prior to the tax year for which the tax credit
is sought. Only complete applications shall be considered. A complete
application shall include: 1) a completed Application Form; 2) verification
of active uniformed military status to include a copy of the activation
orders; and 3) a notarized affidavit of authenticity. Applications
for tax credit shall be valid for only one (1) tax year, and do not
automatically renew. Residents must file an application no later than
April 15 of each year for consideration.
Based on the application information submitted
by the applicant, military activation orders, and County property
ownership records, the Board of Assessment shall determine whether
the application qualifies for the tax credit permitted by this article.
Eligibility under this article shall terminate
automatically when the applicant no longer meets any of the conditions
stated herein.
The Board of Assessment, with concurrence of
the Levy Court, shall establish written procedures providing for the
administrative implementation of this article.
