City of New Castle, DE
chevron_right
2023-12-12
info
chevron_right
Municipal Code
chevron_right
Part II General Legislation
chevron_right
Chapter 221 Taxation
chevron_right
Article I Senior Citizens Exemption
- The Charter
- Ch C Charter of the City of New Castle
- Municipal Services Commission
- Ch MSC Municipal Services Commission
- Municipal Code
- Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 12 Civil Defense
- Ch 16 Claims
- Ch 23 Defense and Indemnification
- Ch 28 Emergency Management
- Ch 39 Liens
- Ch 46 Parks and Libraries
- Ch 50 Pensions
- Ch 58 Planning Commission
- Ch 64 Real Estate, Disposition of
- Ch 69 Salaries and Compensation
- Ch 74 Tree Advisory Commission
- Ch 78 Voting
- Ch 81 Water and Light Commission
- General Legislation
- Ch 90 Alcoholic Beverages
- Ch 94 Animals
- Ch 102 Building Construction
- Ch 103 Building Standards for One- and Two-Family Dwellings
- Ch 108 Curfew
- Ch 112 Delaware Street Wharf
- Ch 122 Firearms
- Ch 126 Fire Prevention
- Ch 130 Floodplain Management
- Ch 131 Dike Management and Preservation
- Ch 140 Housing and Property Maintenance
- Ch 141 Dangerous or Vacant Buildings
- Ch 156 Licenses
- Ch 162 Mechanical Standards
- Ch 163 Fuel Gas Standards
- Ch 164 Existing Building Code
- Ch 165 Swimming Pool and Spa Code
- Ch 166 Noise
- Ch 171 Parades and Public Assemblies
- Ch 172 Parking
- Ch 177 Peddling and Soliciting
- Ch 181 Plumbing
- Ch 185 Property Maintenance
- Ch 189 Graffiti
- Ch 193 Sanitary Code
- Ch 197 Skateboards
- Ch 199 Sluice Gates
- Ch 204 Solid Waste
- Ch 208 Storm Sewer System
- Ch 209 Streets and Sidewalks
- Ch 210 Street Trees
- Ch 213 Subdivision of Land
- Ch 215 Lines and Grades
- Ch 217 Surveys and Inspections
- Ch 221 Taxation
- Ch 221 Art I Senior Citizens Exemption
- § 221-1 Conditions for exemption on real property tax.
- Ch 225 Vehicles and Traffic
- Ch 226 Vehicles, Abandoned
- Ch 230 Zoning
- Appendix
- Ch A236 Affirmative Action
- Ch A237 Cable Television
- Ch A238 Drug-Free Workplace
- Ch A239 Fees
- Ch A240 Personnel Manual
- Ch A241 Purchasing Procedures
- Ch A242 Records, Public Access to
- Ch A243 Conduct, Code of
- Disposition List
- Ch DL Disposition List
[Adopted 6-24-1970 by Ord. No. 192]
A.
Every resident of the City of New Castle, being the
owner of real property located therein, who is 65 years of age or
older shall be entitled to an exemption from municipal taxation on
such real property to the extent of the first $32,000 of assessed
valuation thereof, provided that the income of a property owner shall
not exceed $15,000 for an individual or $30,000 for a couple.
[Amended 7-2-1985 by Ord. No. 270; 11-5-1986 by Ord. No.
285; 4-2-1991 by Ord. No. 330; 8-3-1993 by Ord. No. 352; 6-13-2000 by Ord. No. 394; 12-11-2007 by Ord. No. 455[1]]
[1]
Editor's Note: This ordinance provided that
it would be effective with the tax year commencing 7-1-2008.
B.
No person shall be entitled to exemption from taxation
unless he/she shall have made written application therefor prior to
September 1, 1970 for the fiscal year July 1, 1970, to June 30, 1971,
and prior to May 1 of each subsequent year for the fiscal year beginning
on the following July 1.
C.
The Council of The Mayor and Council of New Castle
may by resolution prescribe forms upon which application for exemption
from taxation under this article shall be made.
