Tax Exemption for Senior Citizens
Eligibility
To be eligible for a real property tax exemption under this section, applicants shall:
- Be legally domiciled within the Town of Smyrna, Delaware
- Be 65 years of age or over
- Own the dwelling for which the exemption is sought and have continuously resided therein for at least one year prior to May 1 of the year for which the exemption is sought
- Have had an income for the tax year immediately preceding the year for which the exemption is sought not exceeding:
- $30,000 for an individual applicant
- $35,000 for applicants living in the same dwelling and filing jointly
The form becomes available in January and is due in March of each year.
