Kent County: Disabled Veterans School Property Tax Credit

The credit is the State's, under 14 Del. C. section 1917: a qualified person - a veteran receiving from VA 100 percent disability compensation for a service-connected, permanent and total disability based on individual unemployability or a 100 percent disability rating, legally domiciled in Delaware for at least 3 consecutive years - is allowed a credit against the full school tax liability on qualified property, if the local school board has authorized the credit. The receiver of taxes and county treasurer applies the credit, and the application must be received by April 30 immediately before the beginning of the tax year. Kent County's own rule. Kent County Levy Court Commissioners amended an ordinance to Kent County Code, Vol. II, General Legislation, Chapter 191, Taxation, to establish a real property value-based tax credit for totally disabled veterans who are residents of Kent County and who meet the state eligibility criteria. Qualified persons may be eligible for a tax credit against 100 percent of non-vocational school district property tax; the credit may only be used against property taxes assessed on a primary residence. The county's announcement, dated April 6, 2023, names April 30 as the application deadline for the upcoming tax year. Where to file. The state form names the administering office: Kent County Levy Court Assessment Division, 555 Bay Road, Dover, DE 19901, (302) 744-2401. The combat-zone companion. Kent County's Board of Assessment also publishes an application for a property tax credit for uniformed military personnel who served in combat zones declared by the President and defined by the United States Treasury, for service beginning on or after November 13, 2007. It asks for a copy of activation orders and a notarized affidavit of authenticity, and warns that failure to complete and return the application and all required documentation by May 31st prior to the tax year results in denial. What could not be read. kentcountyde.gov answers "Access Denied" (Akamai) to every automated fetch, so the county's own pages were read through Internet Archive captures (April 8, 2023 for the credit announcement, September 2, 2024 for the combat-zone application). The county's A-Z Senior and Disabled Tax Exemption page has no body text in the archive.