REQUESTING THAT NEW CASTLE COUNTY, KENT COUNTY, AND SUSSEX COUNTY EACH STUDY, RESPECTIVELY, THE VIABILITY OF IMPLEMENTING A PROPERTY TAX FREEZE FOR DELAWARE RESIDENTS WHO ARE SENIORS.

This Resolution requests that each of the counties in this State study, respectively, the viability of implementing a property tax freeze for Delaware residents who are seniors and meet household income thresholds that each county establishes. This Resolution includes a model for the counties to consider in creating property tax freezes.