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DE HB209
Bill
Status
6/21/2012
Primary Sponsor
Valerie Longhurst
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AI Summary
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Establishes a 3-year consecutive residency requirement for the Senior School Property Tax Credit, effective for claimants establishing Delaware domicile after enactment.
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Defines legal domicile as requiring 12 months continuous presence in the state, with absence for 12 months constituting prima facie evidence of abandonment of domicile.
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Changes the school tax credit application deadline from September 1 to April 15 immediately prior to the tax year for tax years beginning after January 1, 2012.
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Requires county receivers of taxes and treasurers to notify taxpayers of the deadline change no later than December 31, 2011.
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Shifts burden of proof to claimants to establish legal domicile within the state for eligibility purposes.
Legislative Description
An Act To Amend Title 14 Of The Delaware Code Relating To The Administration Of School Property Tax Credits.
Last Action
HS 1 for HB 209 - Passed by Senate. Votes: Passed 19 YES 1 NO 0 NOT VOTING 1 ABSENT 0 VACANT
6/21/2012