SUSSEX COUNTY
QUALIFICATIONS FOR DISABILITY EXEMPTIONS
Those persons who meet the following requirements should file an application with the
Assessment
Division by April 30, 2020.
1. The applicant has been a full-time resident in Sussex County for at least five (5) full
years i
mmediately preceding the application;
2. The applicant is the owner of the real property and the dwelling for which such
exemption is claimed;
3. The applicant resides in said dwelling;
4. The applicant can be exempt only on property on which he or she lives;
5. The applicant’s income is not in excess of Six Thousand Dollars ($6,000) or, in the event
of a marriage and/or civil union, the combined income for husband and wife is not in
excess of Seven Thousand Five Hundred Dollars ($7,500) a year;
6. Income in #5 above shall not include Social Security benefits or Railroad Retirement
benefits (Tier 1 only);
7. Proof of Income (Federal Income Tax Form 1040). Income used is adjusted gross
income as reported on your Federal Tax Form. This would be income for the previous
calendar year.
8. The applicant is totally disabled and has secured the signature of a medical doctor in
support of such claim;
9. A person shall be considered totally disabled who, as a result of an accident, injury, or
disease, shall permanently be physically prevented from pursuing any remunerative
occupation.
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• If the application is approved, the maximum amount of the exemption is $12,500
subtracted from your total assessment. The remainder of the assessment (if any) is
taxable.
• Any property subject to a Ditch Tax is still taxable.
• If you own the property with anyone other than your spouse, you will be exempt on your
percentage of the total assessment up to $12,500.
• NO APPLICATION SHALL BE APPROVED UNLESS ALL TAXES, USER FEES,
SEWER SERVICE CHARGES, AND ALL OTHER TAXES AND FEES THEN DUE TO
OR COLLECTIBLE BY SUSSEX COUNTY HAVE BEEN PAID IN FULL FOR ALL
PARCELS OWNED BY THE APPLICANT BEFORE THE APPLICATION DEADLINE.
• We reserve the right and will execute the same, to verify income and residency.
• You will be notified if your application is denied.