CITY OF WILMINGTON DELAWARE



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CITY OF WILMINGTON DELAWARE Application for Property Tax Exemption for Citizens Over 65 Years of Age and/or Disabled FINANCE DEPARTMENT Revenue Division 2013 Deadline: April 30, 2013

CITY OF WILMINGTON DEPARTMENT OF FINANCE REVENUE DIVISION APPLICATION FOR PROPERTY TAX EXEMPTION PLEASE READ ELIGIBILITY REQUIREMENTS BEFORE COMPLETING APPLICATION APPLICATION MUST BE SUBMITTED BY APRIL 30, 2013 Over 65 Years of Age Exemption PLEASE CHECK REQUESTED EXEMPTION TYPE SECTION 1 APPLICANT'S INFORMATION Disability Pension Exemption TODAY'S DATE: / / FULL NAME: AGE: BIRTH DATE: / / SOCIAL SECURITY #: PHONE #: ( ) SECTION 2 PROPERTY INFORMATION PARCEL #: PROPERTY ADDRESS: WILMINGTON, DE ZIP CODE IS ANY PORTION OF THIS PROPERTY USED FOR ANY PURPOSE OTHER THAN YOUR OWN RESIDENT? IF YES, EXPLAIN: YES NO I OWN THE ABOVE PROPERTY: SOLELY WITH SPOUSE WITH OTHER THAN SPOUSE SECTION 3 APPLICANT'S INCOME FOR CALENDAR YEAR 2012 (January to December 2012) SOCIAL SECURITY BENEFITS $ INTEREST/DIVIDENDS $ PENSIONS $ NET RENTALS $ SALARY/WAGES, PROFITS $ CAPITAL GAINS $ TAX RETURNS FILED FOR 2012: FEDERAL STATE I DID NOT FILE SECTION 4 SPOUSE OR OTHER OWNER'S NAME AND TOTAL INCOME (If Applicable) FULL NAME: AGE: BIRTH DATE: / / SOCIAL SECURITY #: ANNUAL INCOME: $ TAX RETURNS FILED FOR 2012: FEDERAL STATE I DID NOT FILE There must be an attached copy of your SOCIAL SECURITY BENEFIT STATEMENT AND FEDERAL 1040 TAX RETURN FORM I hereby affirm that I am an owner/occupant of the above-referenced property and that all the information provided herein is true to the best of my knowledge. To assist in determining my eligibility for exemption under the City of Wilmington Code, I have attached a copy of my IRS form for 2012. I hereby authorize the Finance Department to verify this information with the IRS. Signature of Applicant: Signature of Co-Applicant: NOT VALID WITHOUT SIGNATURE FOR OFFICE USE ONLY Tax #: Balance: $ Water Acct. # Balance: $ Comments: Approved or Denied By: Date: TAX YEAR 2013

Over 65 Years of Age and Disability Pension Exemption ELIGIBILITY REQUIREMENTS WHAT IS THE MAXIMUM EXEMPTION? The City of Wilmington provides a maximum exemption of $40,500 of the total property assessed value for its eligible taxpayers. (PLEASE NOTE: If property is assessed more than $40,500, you will have to pay taxes on the remaining assessed value.) YOU ARE ELIGIBLE FOR AN EXEMPTION UNDER CITY CODE, SECTION 44-64, "IF...: (1) You are the SOLE OWNER and OCCUPANT of the property and your income in 2012 was $15,000 or less. - OR - (2) You occupy (live in) the property WITH YOUR SPOUSE (whether as co-owners or not) and your combined income in 2012 was $19,000 or less. - OR - (3) You occupy and co-own the property WITH SOMEONE OTHER THAN YOUR SPOUSE and your income in 2012 was $15,000 or less. (Exemption is prorated according to your interest.) INCOME = ADJUSTED GROSS INCOME AS REPORTED ON YOUR FEDERAL TAX RETURN FORM (Do not include Social Security or Railroad Retirement Tier I Benefits) REQUIRED DOCUMENTATION THAT MUST BE RETURNED WITH APPLICATION: (1) Social Security or Railroad Retirement Benefit Statement. (2) 2012 Federal Income Tax Return (i.e., 1040 Form). If you did not file a tax return for 2012, you must attach copies of other documents regarding income, such as Pension Statements, Salary, Profits, Interest/Dividends, Capital Gains, etc. (3) If spouse and/or co-owner is deceased, you will need to supply a copy of the death certificate, if their name is still on the deed. IF APPROVED, WHEN WILL THE EXEMPTION EXPIRE? This tax exemption will expire in three (3) years of your application date. At which time, you will need to renew by completing another exemption application. (All approved applications may be subject to an audit within the three (3) year exemption period.) WHEN IS THE APPLICATION DEADLINE? Exemption application should be mailed in by APRIL 30, 2013, to receive a full exemption for taxes levied on JULY 1, 2013. OTHER INFORMATION: A tax exemption will allow you to receive reduced water rates which will become effective the next quarterly water bill, if applicable. Applicant will be notified with an approval or denial letter within 30 days of receiving your application in our office. NO EXEMPTION will be given unless all taxes, fees, and assessments remaining due and owing to the City are paid within 30 days of the file date of this application. EXEMPTIONS ARE NOT RETROACTIVE. FOR ADDITIONAL INFORMATION OR ASSISTANCE WITH THE APPLICATION: Contact the Division of Revenue at 571-4320, Monday through Friday, 9:30 a.m. 4:00 p.m. Please mail completed application and all necessary documentation to: CITY OF WILMINGTON PROPERTY TAX EXEMPTION Attention: Department of Finance / Revenue Division, 1 st Floor 800 North French Street Wilmington, Delaware 19801 http://www.wilmingtonde.gov

SENIOR/DISABILITY EXEMPTION APPLICATION FILING DEADLINES FULL YEAR EXEMPTION = FOUR (4) QUARTERS EXEMPT = 100% Application must be received by April 30 th of 2013 for upcoming fiscal year IF YOUR APPLICATION IS FILED LATE, YOU WILL ONLY BE ENTITLED TO THE FOLLOWING EXEMPTION AMOUNTS LISTED BELOW: THREE (3) QUARTERS EXEMPT = 75% Application must be received by September 30 th of 2013 (current fiscal year) TWO (2) QUARTERS EXEMPT = 50% Application must be received by December 31 st of 2013 (current fiscal year) ONE (1) QUARTER EXEMPT = 25% Application must be received by March 31 st of 2013