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DE HB73

Bill

Status

Introduced

3/12/2025

Primary Sponsor

William Bush

Click for details

Origin

House of Representatives

153rd General Assembly

AI Summary

  • Increases the maximum senior property tax credit cap from $500 to $1,000, effective January 1, 2026

  • The $500 cap remains in effect for all years prior to January 1, 2026

  • The credit applies to school taxes for qualified senior property owners who are legal domiciles of Delaware

  • Maximum credit remains capped at 50% of the school tax remaining after other applicable exemptions under Title 9, Title 22, and Title 14

  • Local school boards retain authority to decide through majority vote whether to authorize the senior property tax credit in their districts

Legislative Description

An Act To Amend Title 14 And 29 Of The Delaware Code Relating To The Senior Property Tax Credit.

Last Action

Assigned to Appropriations Committee in House

3/12/2026

Committee Referrals

Appropriations3/12/2026
Administration3/12/2025

Full Bill Text

No bill text available