Section 8132 - Qualifications and amount of exemption(a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person's real property, shall be entitled, on proper claim being made therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $5,000 in the aggregate, except that: (1) No such exemption shall be in addition to any other exemption to which said person may be entitled; and(2) No such exemption shall be permitted where said person's spouse lives in said dwelling house and has an income in excess of $3,000 per year.(b) Nothing in this subchapter shall be construed to apply to property taxes levied within and by a municipality.(c) Nothing in this subchapter shall be construed to apply to ditch taxes and sewer taxes.9 Del. C. 1953, § 8132; 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 3; 57 Del. Laws, c. 70; 70 Del. Laws, c. 186, § 1.;