Bill Text: DE SB58 | 2013-2014 | 147th General Assembly | Draft
Bill Title: An Act To Amend Title 14 Of The Delaware Code Relating To Local School Taxes.
Spectrum: Moderate Partisan Bill (Democrat 11-2)
Status: (Introduced - Dead) 2014-05-23 - Stricken [SB58 Detail]
Download: Delaware-2013-SB58-Draft.html
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SPONSOR: |
Sen. Peterson & Rep. Hudson |
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Sens. Ennis, Sokola, Townsend; Reps. Baumbach, Keeley, Mitchell, Osienski, Potter, M. Smith, Wilson |
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DELAWARE STATE SENATE 147th GENERAL ASSEMBLY |
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SENATE BILL NO. 58 |
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AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES. |
Section 1. Amend §1917(4) d. of Title 14 of the Delaware Code by making insertions as shown by underlining and deletions as shown by strikethrough as follows:
Right to claim credit under this subsection shall be withdrawn for the subsequent tax year from any taxpayer who has not paid in full or entered into a payment plan to pay in full such taxpayer's property tax bill by the end of the tax year for which a credit was reported for that taxpayer to the Secretary of Finance by the receiver of taxes and county treasurer. Taxpayers who fail to pay in full their property tax bill by the end of the tax year for which a credit was reported for that taxpayer to the Secretary of Finance by the receiver of taxes and county treasurer may qualify for credits under this subsection in subsequent tax years upon the payment in full or upon entering into a payment plan for the payment in full of property taxes and penalties owed prior to the beginning of the subsequent tax year.
SYNOPSIS
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This Bill allows Delaware residents 65 years of age and older to qualify for the "Senior School Property Tax Credit Program" upon entering into a payment plan for payment of taxes due. |
Author: Senator Peterson
