DE HB236

Amends Delaware Code Title 14, Section 1917 to expand school property tax exemption eligibility criteria.

Allows persons of any age who have been determined by the U.S. Department of Veterans Affairs as qualified for disability compensation to receive a school property tax credit on their principal residence.

Previously, tax exemption was limited to persons age 65 or older; this bill extends eligibility to disabled veterans regardless of age.

Tax credit amount and authorization remain subject to majority vote of the local school board pursuant to existing law.

Maintains existing domicile requirements, including the 3-year consecutive residency requirement for those establishing legal domicile in Delaware after December 31, 2012.