DE HB209

Establishes a three-year consecutive domicile requirement within Delaware as of April 15 prior to the tax year for eligibility for the Senior School Property Tax Credit, applicable to claimants establishing legal domicile after enactment.

Defines that seasonal or temporary residence does not constitute domicile, and 12-month absence creates prima facie evidence of abandonment of domicile, with burden of proof on the claimant.

Changes the application deadline for school tax credits from September 1 to April 15 immediately prior to the tax year, effective for tax years beginning after January 1, 2012.

Requires county receivers of taxes and treasurers to notify taxpayers of the deadline change by December 31, 2011.

Section 1 applies to claimants establishing domicile after enactment; Sections 2 and 3 become effective on specified dates related to tax year 2012 and immediately upon enactment, respectively.