DE HB249

Establishes a "grandfather provision" for county tax exemptions for residents age 65 and older who were domiciled in Delaware by December 31, 2018, requiring only 3 years of consecutive domicile instead of 10 years.

Requires residents domiciled in Delaware after December 31, 2018 to maintain 10 consecutive years of legal domicile as of June 30 prior to the county fiscal year to qualify for property tax exemptions or credits.

Defines residency eligibility based on legal domicile status as of June 30 immediately preceding the county fiscal year rather than October of the pretax year.

Clarifies that seasonal or temporary residence does not constitute domicile, and absence from the state for 12 months creates presumption of abandonment of domicile.

Makes technical corrections to conform existing tax law to Delaware Legislative Drafting Manual standards.