DE HB213

Provides full property tax exemption for veterans with 100% disability rating or 100% disability compensation due to service-connected permanent and total disability or individual unemployability as determined by the U.S. Department of Veterans Affairs.

Requires exemption applicants to own the property solely or jointly with spouse, occupy it as principal residence, and establish legal domicile in Delaware for at least 3 consecutive years prior to June 30 before the county fiscal year.

Requires claimants to file written application with proof of disability rating from the Veterans Affairs award letter by a date set by the taxing district, no earlier than 45 days before the pretax year end.

Exemption applies only to county property taxes and excludes school district taxes, ditch taxes, light taxes, and sewer charges.

Takes effect January 1, 2020.