Which type of property tax exemption can Delaware counties offer?

In Delaware, counties can offer property tax exemptions for cemeteries. This type of exemption recognizes the significant social and cultural role that cemeteries play within communities. By relieving them of property taxes, counties acknowledge the need to preserve these sites and ensure they can continue to serve the public for memorial and commemorative purposes.

Investment properties do not qualify for exemptions in this context, as they are typically used for income generation rather than community benefit. Political affiliation is not a recognized basis for property tax exemptions, as it would conflict with principles of equity and fairness in taxation. Religious properties may receive some exemptions, but this can vary by specific criteria and is not uniformly applied across all counties. Thus, the specific exemption applicable to cemeteries stands out as a clear and established category of property tax relief in Delaware.