State of Delaware - Search and Services/Information
- Districts have until October 30th to make decisions.
- Once districts make their decisions, the Department of Finance will mail a notice directly to all taxpayers informing them of the process. This mailing will include an application for the Senior School Property Tax Credit.
- In districts granting across-the-board tax cuts, property owners do not need to do anything. A rebate check will come in the mail. We expect these rebate checks to begin going out by the end of the calendar year.
- Seniors 65 and over qualify for the senior program if they own a residential property (defined as single occupancy, multiple occupancy, trailers, condos, but not apartment buildings of 5 or more units). The cut is 50%, up to $500, on their regular school portion of their tax bill (including capitations), but not vocational bill. The senior cut is calculated after across-the-board cuts.
- Applications for the senior program rebates are accepted any time through April, 15 2000. Age verification may be requested, but is not necessary. The form is a sworn application that the information is true. Penalties may attach for filing a false application.
- Spouses may file on one form. Simply fill in the box marked co-owners and enter "spouse" on the line marked relationship.
- Seniors will not have to reapply in subsequent years.
- In subsequent years, rebates are not necessary. Any across-the-board rate reduction will be incorporated into the tax rate that the districts report to the county. The senior credit will appear on the bill that the taxpayer receives.
- Counties will provide data to the Department of Finance on a monthly basis for the senior applications, with the first transmission occurring no later than January 31, 1999. It will take about four to six weeks from the receipt of this data to process and mail checks.