Del. Code tit. 9 § 8363
A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation not exceeding as established by County Council, in which said person resides and which said person owns, 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 mobile home and has an income in excess of $3,000 per year. This waiver may be applied for on forms prescribed by the Department of Land Use of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County and provided for the use of the claimants hereunder by the governing body of the taxing district in which such claim is to be filed. Upon verification of the taxpayer's claim, the above-mentioned assessment offices shall issue an annual numbered waiver in triplicate. One copy shall be given to the owner of the mobile home, 1 copy shall be mailed to the operator of a mobile home park in which the trailer is domiciled and the third copy shall be retained and filed by the above-mentioned assessment offices. The operator of the mobile home park, upon making the monthly report and tax payments, shall note the name and waiver number of those residents who qualify for this tax exemption.
9 Del. C. § 8363