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Council Committee of the Whole. 13 jiyè 2021.

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CITY OF DOVER, DELAWARE COUNCIL COMMITTEE OF THE WHOLE MEETING Tuesday, July 13, 2021 at 6:00 PM City Hall Council Chambers, 15 Loockerman Plaza, Dover, Delaware AGENDA REVISED TO INCLUDE ITEM #3 - APPROVAL TO CONDUCT WINTER POLICE ACADEMY AND GUIDELINES FOR FUTURE ACADEMIES This meeting will be held in City Hall Council Chambers with electronic access via WebEx. Public Participation information is as follows: Dial: 1-408-418-9388 Link: https://rb.gy/jszyjp Event number: 179 254 2687 Event password: DOVER (if needed) If you are new to WebEx, get the app now at https://www.webex.com/ to be ready when the meeting starts. Public comments are welcomed on any item and will be permitted at the appropriate time. When possible, please notify the City Clerk (736-7008 or email at cityclerk@dover.de.us) should you wish to be recognized. CALL COUNCIL COMMITTEE OF THE WHOLE MEETING TO ORDER LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE ADOPTION OF THE AGENDA ACTIONABLE ITEMS 1. Dover Interfaith Mission for Housing American Rescue Plan Act (ARPA) Presentation (Jeanine Kleimo, Chair, Dover Interfaith Mission for Housing) (Recommendation: Refer to staff for qualification of supplemental ARPA appropriation) 1

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COUNCIL COMMITTEE OF THE WHOLE MEETING - July 13, 2021 PAGE 2 2. Property Tax Disability Exemption (Councilman Andre Boggerty and Councilman Gerald Rocha, Sr.) (Staff Recommendation: To conduct a more thorough review of the City Code including residency requirements, ownership requirements, income requirements, and the appeals and administration processes. Staff recommends conducting a review of area local government guidelines as well. Once that is complete, City Staff can bring back recommendations for a modification to the Property Tax Disability Exemption in September.) 3. Approval to Conduct Winter Police Academy and Guidelines for Future Academies (Thomas Johnson, Police Chief) ADJOURNMENT OF THE LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE ADJOURNMENT OF THE COUNCIL COMMITTEE OF THE WHOLE THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING 2

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Item 1. DOVER INTERFAITH MISSION FOR HOUSING Project to be funded: New Shelter for Homeless Men with office/program space and a daytime Resource Center open to homeless and indigent adults. Proposed Location: 325 West Division Street, Dover. (See attached real estate description.) Project Expectations: • 40 beds of shelter for men: dormitories with shared living and dining areas and commercial kitchen. • Daytime Resource Center with facilities for personal hygiene and access to services. • Offices for key staff, including active case management program to serve more than 200 adults annually. • Training space to enable shelter residents and other clients to acquire skills related to job applications and preparation, personal budgeting and financial management, and computer usage. • Provision of services by Community Health Worker and Mental Health Counselor, including information on health matters and support groups for mental health. (note that the above service are provided at present at 684 Forest Street, though shelter has 34 beds.) Preliminary Development Budget: Acquisition of property $ 399,000 Design and application fees 50,000 Demolition 50,000 Renovation and construction 960,000 TOTAL PROJECT COST $1,459,000 Assumptions: Renovation of one garage will provide office space and daytime services. 8,000 square feet of new construction will provide for a shelter with living areas and common space available for recreation as well as training and meetings. Current three-bedroom house on the site will remain in use. The Dover Interfaith Mission for Housing (DIMH) has acquired furnishings for the new facility and has commercial kitchen equipment to relocate from current leased premises. DIMH has raised over $800,000 for this project and has contracts and grant sources sufficient to maintain staffing as well as facility operations. Fund-raising efforts continue. This includes foundation resources as well as those from the current state Bond Bill. DIMH requests $300,000 from the City of Dover and from Kent County Levy Court to fill the gap in the development costs of this project. Funds are sought from the projected American Rescue Plan Act resources. 6

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Item 1. Dover Interfaith Mission for Housing Facts: DIMH was incorporated in May 2008 as a 501(c)3 nonprofit with tax ID number 41-2280212. DIMH bylaws require that a majority of board members represent faith communities that are actively involved in its mission of providing shelter and assistance to the homeless. There can be between 15 and 21 board members. DIMH opened its own shelter in leased space in September 2009 after moving from one church hall to another since it began its full-time shelter program on December 1, 2008. 34 men reside in the shelter at any one time. A few more are permitted to sleep on cots in inclement weather. More than 3,000 homeless men have been sheltered and assisted. Faith communities, local organizations, and volunteers provide 12,000 to 15,000 plates of dinner annually on a food budget of zero—and have since the organization’s inception. More than 70% of shelter residents secure employment and housing before they leave the shelter. Men are admitted for 30 days and are expected to show progress in obtaining employment and personal stability in order to extend their stay to 90 days. Extensions are granted if advised by case managers. A daytime Resource Center opened in January 2015 at city request to provide access to mail, showers, laundry, and other needs of the unsheltered homeless. 400 to 500 unique individuals benefit annually. Three case managers focus on enabling shelter residents and other homeless adults to obtain employment and housing and to meet other needs related to long-term stability. They maintain a case load of about 120 individuals in total at any given time. Case managers achieved more than 200% of program goals in 2017-18 and continue to exceed goals. DIMH operates 58 beds of highly-affordable housing for men moving from homelessness to stability. Rents are charged to meet expenses; but there are no public funds or subsidies involved. Volunteers serve as program management (CEO and CFO) as well as provide essential assistance to Resource Center users. Volunteers are typically the first individuals those in need meet. Over 7,000 hours of voluntary service is provide to DIMH annually in addition to food provision. DIMH is part of a network of local organizations that provides lunches to those who still live “on the street,” averaging two lunches weekly. DIMH was instrumental in the operation of the Mayor’s Task Force on Homelessness and its creation of the Central Delaware Housing Collaborative, which operates two houses for formerly-homeless women and which is opening a shelter for homeless single women. DIMH accepts those who have been incarcerated, including sex offenders. The rate of recidivism among those who reside in the DIMH shelter is very low: a recent assessment revealed a recidivism rate of under 7% (one-tenth of the state’s rate,) with all returns to incarceration due to violations of probation and not to a single new crime. 7

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ACTION FORM Item 2. PROCEEDING: Council Committee of the Whole - Legislative, Finance & Administration Committee DEPARTMENT OF ORIGIN: Customer Service Department / Tax DATE SUBMITTED: 7/6/2021 PREPARED BY: Patricia Marney, Customer Service Director SUBJECT: Property Tax Disability Exemption REFERENCE: n/a RELATED PROJECT: n/a REVIEWED BY: Matt Harline, Interim City Manager EXHIBITS: Exhibit A - Kent County Code – Chapter 191, Exhibit B - Kent County Application, Exhibit C - Staff Research EXPENDITURE REQUIRED: Rough estimate of $3,500 lost revenue. AMOUNT BUDGETED: n/a FUNDING SOURCE (Dept./Page in CIP & Budget): n/a TIMETABLE: Review recommendations in September 2021 STAFF RECOMMENDATION: Staff recommendation is to conduct a more thorough review of the City Code including residency requirements, ownership requirements, income requirements, and the appeals and administration processes. Staff recommends conducting a review of area local government guidelines as well. Once that is complete, City Staff can bring back recommendations for a modification to the Property Tax Disability Exemption in September. BACKGROUND AND ANALYSIS Following a June 14, 2021 City Council meeting in which a disabled citizen requested consideration to be given for a property tax exemption, staff began compiling data related to the application of disability property tax exemptions. Please see the attached documentation. The City and Kent County Exemptions are intended to be for people who are deemed 100% disabled as per the Social Security Administration rules and regulations or “by filing letters from government agencies that the applicant is totally disabled.” Kent County regulations include restrictions for income, ownership and period of residency. In practice the County allows physicians to certify those qualifications. Distinctions between the City and County program are described in Exhibit C. Staff is requesting additional time from the committee to thoroughly review the processes as well as area local government guidelines, including but not limited to Kent County and other municipal governments. We would have future follow up in September 2021 to present recommendations for change. Direction from Council as to the intent would help staff as well. It is the opinion of Staff that it would be premature to advance an amendment to code without additional review and legal opinion. 8

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Exhibit A Item 2. § 191-1 § 191-4 ARTICLE I Disabled Property Owner and Senior Citizen Exemption [Adopted 3-15-1988 by Ord. No. 88-02] § 191-1. Authority. This article is adopted pursuant to the powers conferred upon the Levy Court of Kent County, Delaware, in Article VIII, Section 1 of the Constitution of the State of Delaware, as amended, and in 9 Del. C. § 8141, as amended. § 191-2. Title. This article shall be known as the "Program Providing Partial Tax Relief for Totally Disabled Property Owners and Property Owners 65 Years of Age and Older." § 191-3. Qualifications for participation. A. To qualify under this article an applicant must be either: (1) Totally disabled and able to document said disability by meeting the definition of "totally disabled" as defined by social security disability or by filing certified copies of award letters from government agencies indicating that the applicant is totally disabled; or (2) Sixty-five years of age or older at the beginning of the tax year for which application is made. B. However, an individual may only apply for inclusion in this program under one of the two provisions above. § 191-4. Residency requirement. [Amended 4-15-1997 by Ord. No. 97-04; 2-24-1998 by Ord. No. 98-02; 8-26-2003 by Ord. No. 03-20; 4-12-2005 by Ord. No. 05-04] The applicant shall have maintained his/her principal place of residence in the State of Delaware for the five years immediately preceding the tax year for which application is being made. In addition, the dwelling for which the exemption is sought must be the principal place of residence of the applicant at the time of application and must have been the principal place of residence for the 12 months immediately preceding the tax year for which application is being made. If an applicant is totally disabled and incurred his or her disability as a result of and while in the service of any branch of the United States armed services, the foregoing residency requirements :1 9

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Exhibit A Item 2. § 191-4 § 191-8 are waived for said applicant, other than the requirement that the dwelling for which the exemption is sought must be the principal place of residence of the applicant at the time of the application. § 191-5. Ownership of property. [Amended 10-9-2007 by Ord. No. 07-27] Title to the property for which the exemption is sought must be in the name of applicant or in the name of the applicant and the applicant's spouse, or in the name of a revocable grantor trust, as reflected in the official records of the County. In the event that the ownership of the residence dwelling is shared by the applicant and spouse, or revocable grantor trust, with others who do not qualify for participation in this program, then the exemption permitted in § 191-9 shall apply only to the proportionate share of the residence dwelling owned by the applicant and spouse or revocable grantor trust. § 191-6. Eligible property. Property considered eligible for inclusion under this article shall be only the residence dwelling owned by an eligible applicant and, if applicable, up to one acre of land upon which it is located. Land which has been included under the State of Delaware Farmland Assessment Act shall not be eligible for partial tax relief under this program. § 191-7. Income limits. [Amended 4-15-1997 by Ord. No. 97-04; 4-9-2002 by Ord. No. 02-09; 10-10-2006 by Ord. No. 06-371; 11-29-2011 by Ord. No. 11-21; 10-24-2017 by Ord. No. 17-17] The total adjusted gross annual income of a single applicant shall not exceed $18,000. The combined total adjusted gross annual income of an applicant and spouse residing together in the subject dwelling shall not exceed $24,750. An additional $3,100 per year may be added to the maximum adjusted gross annual income for each additional dependent residing in the dwelling of a qualified applicant for whom the applicant is the sole means of support. For the purposes of this article, the word “dependent” shall be defined by the Internal Revenue Services. 1. Editor's Note: This ordinance also provided an effective date of 6-1-2007. :2 10

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Exhibit A Item 2. § 191-8 § 191-13 § 191-8. Income exclusions. Social security, Railroad Retirement Tier I and, if disabled, pension income directly related to the applicant's disability shall be excluded from the calculation of gross annual income. § 191-9. Exemption limit. [Amended 4-15-1997 by Ord. No. 97-04; 4-12-2005 by Ord. No. 05-04] An applicant who otherwise qualifies under this article shall be entitled to an exemption from all real property taxes on the first $25,000 of assessed value of the applicant's eligible property as defined in § 191-6. This exemption shall not apply to local ditch taxes or sewer, trash or other fees. If a totally disabled property owner incurred his or her disability as a result of and while in the service of any branch of the United States armed services, an additional $5,000 of assessed value of the applicant's eligible property shall be exempt from all real property taxes. § 191-10. Filing for exemption. [Amended 11-29-2011 by Ord. No. 11-21] Applicants or their legal agents must file for exemption in the office of the Board of Assessment of Kent County in the manner determined no later than April 30 prior to the tax year for which the exemption is sought and must verify their eligibility, in writing, every year thereafter to continue to qualify for the exemption. § 191-11. Determination of eligibility. A. Based on the information submitted by the applicant and on County records, the Board of Assessment shall determine whether the application qualifies for the exemption permitted by this article. B. No application shall be approved unless all taxes, user fees, sewer service charges, I&E liens and all other taxes and fees then due to or collectible by Kent County have been paid in full by the application submission deadline date. [Added 11-29-2011 by Ord. No. 11-21] § 191-12. Termination of eligibility. Eligibility under this article shall terminate automatically when the applicant fails to meet any of the conditions stated herein. :3 11

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Exhibit A Item 2. § 191-13 § 191-14 § 191-13. Appeals. [Amended 11-29-2011 by Ord. No. 11-21] An applicant may appeal the disposition of an exemption claim in the same manner as is provided for appeals from assessments. The deadline for filing written appeals shall be May 30 prior to the tax year for which the exemption is sought. In calendar year 1988, a later deadline date may be established by the Board of Assessment. Appeal hearings will be scheduled at the convenience of the Board. § 191-14. Administration. The Board of Assessment, with concurrence of the Levy Court, shall establish written procedures providing for the administrative implementation of this article. :4 12

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PARCEL NUMBER: _________________________________ Exhibit B KENT COUNTY LEVY COURT BOARD OF ASSESSMENT Item 2. ANNUAL ELDERLY/DISABILITY TAX EXEMPTION APPLICATION This application is for Tax Year 2021 (June 1 thru May 31) and must be completed in full and returned to the Kent County Board of Assessment, 555 Bay Rd., Dover, DE 19901 by April 30, 2021. This is an annual application. Failure to complete and return this application by April 30, 2021 will cause your exemption to be denied for the 2021 tax year. Applicant’s Full Name & Address: Spouse/Additional Owner Full Name & Address: ______________________________________________ ______________________________________________ ______________________________________________ ______________________________________________ ______________________________________________ ______________________________________________ ______________________________________________ ______________________________________________ Social Security Number: __________________________ Social Security Number: _______________________ Driver’s License/State ID Number: ________ __ Driver’s License/State ID Number: ___ ______ Date of Birth: ____________________________________ Date of Birth: __________________________________ Phone Number: __________________________________ Phone Number: _______________________________ _______________________________________________________________________ HAVE YOU LIVED ON THE PROPERTY FOR AT LEAST 1 YEAR PRIOR TO APPLICATION? YES NO HAVE YOU BEEN A DELAWARE RESIDENT FOR AT LEAST 5 YEARS? YES NO ARE YOU: SINGLE MARRIED IS YOUR INCOME LESS THAN $18,000? YES NO IS YOUR INCOME LESS THAN $24,750? YES NO (Do not include Social Security income.) (Do not include Social Security income.) DO YOU FILE FEDERAL INCOME TAXES? YES NO DO YOU FILE FEDERAL INCOME TAXES? YES NO IF YOU FILE FEDERAL INCOME TAXES, PLEASE INCLUDE A IF YOU FILE FEDERAL INCOME TAXES, PLEASE INCLUDE A COPY OF YOUR 2020 RETURN WITH THIS APPLICATION. COPY OF YOUR 2020 RETURN WITH THIS APPLICATION. DISABILITY ONLY: PLEASE HAVE YOUR PHYSICIAN COMPLETE THE PHYSICIANS STATEMENT OF DISABILITY I/We swear or affirm that this information is true and correct to the best of my/our knowledge and belief and further understand that a false declaration in this application will subject me/us to the penalties provided by law for perjury. Applicant Signature: __________________ Date: Spouse/Owner Signature: Date: You will be notified if your application is denied. NO APPLICATION SHALL BE APPROVED UNLESS ALL TAXES, USER FEES, SEWER SERVICE CHARGES, I&E LIENS AND ALL OTHER TAXES AND FEES THEN DUE TO OR COLLECTIBLE BY KENT COUNTY HAVE BEEN PAID IN FULL FOR ALL PARCELS OWNED BY THE APPLICANT BEFORE THE APPLICATION DEADLINE DATE. MAILING OF THIS APPLICATION IS A COURTESY. WE CANNOT ACCEPT RESPONSIBILITY FOR DELAYS OR LOSS OF APPLICATION DUE TO MAIL SERVICE. IT IS THE SOLE RESPONSIBILITY OF THE APPLICANT TO ENSURE THEY RECEIVE THE APPLICATION AND IT IS RETURNED BY THE DEADLINE. Do not write in this box. Approved Denied 13 Kent County Levy Court Elderly/Disability Tax Exemption Application Form Page 1 of 2

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Exhibit B KENT COUNTY BOARD OF ASSESSMENT Item 2. ELDERLY/DISABILITY TAX EXEMPTION REQUIREMENTS Persons 65 years of age and older by May 31st and/or persons totally (100%) disabled, and able to document their total disability, may qualify to receive a reduction in the amount of their taxable assessment which would reduce or eliminate their property tax liability. Listed below are requirements which must be met to qualify: A. If applying for the Elderly exemption, please provide copy of State of Delaware driver’s license or State Identification card for proof of age. Applicant must be 65 years of age by May 31st. If you have previously provided a copy of your identification, your application will say “ON FILE”. Another copy is not necessary. B. The applicant(s) must currently reside on the property and have resided on the property as their principal place of residence for 12 months immediately prior to application. This 12 month requirement is waived for veterans who are 100% disabled as a result of their military service but they must currently reside on this property as their principle place of residence. C. The applicant must have been a resident of the State of Delaware for the 5 years immediately preceding the tax year for which an exemption is sought. This 5 year requirement is waived for veterans who are 100% disabled as a result of their military service but they must currently reside on this property as their principle place of residence. D. Title to the property for which the exemption is sought must be in the name of the applicant (or the applicant and the applicant’s spouse), or a revocable grantor trust with the applicant listed as a trustee, as reflected in the official records of the county. E. Total adjusted gross annual income of a single applicant shall not exceed $18,000. Combined total adjusted gross annual income of the applicant and spouse residing together in the same residence shall not exceed $24,750. (Additional $3,100 may be added for each additional dependent residing in the dwelling of a qualified applicant for whom the applicant is the sole means of support. The word “dependent” shall be defined by the Internal Revenue Service.) a. If you file income taxes, include a true copy of your 2020 State of Delaware income tax form & Federal Form 1040 with your application DISABILITY ONLY - ATTACH DOCUMENTATION OF ANY DISABILITY INCOME APPEARING ON TAX FORMS. F. DISABILITY ONLY – Applicant must provide a Physician Statement of Disability signed by a licensed physician certifying applicant is 100% disabled. Social Security award letter or Veterans Administration award letter stating 100% disability can replace the Physician Statement of Disability. Once a physician has provided documentation of 100% PERMANENT disability, this document is not required annually. G. Completed application and subsequent verification forms must be received by the Board of Assessment, 555 Bay Road, Dover, DE 19901 no later than April 30th, 2021. REMEMBER:  Social Security, Railroad Retirement Tier I, and if disabled, pension income directly related to the applicants disability are excluded from adjusted gross income; NO APPLICATION SHALL BE APPROVED UNLESS ALL TAXES, USER FEES, SEWER SERVICE CHARGES, I&E LIENS AND ALL OTHER TAXES AND FEES THEN DUE TO OR COLLECTIBLE BY KENT COUNTY HAVE BEEN PAID IN FULL FOR ALL PARCELS OWNED BY THE APPLICANT BEFORE THE APPLICATION DEADLINE DATE. MAILING OF THIS APPLICATION IS A COURTESY. WE CANNOT ACCEPT RESPONSIBILITY FOR DELAYS OR LOSS OF APPLICATION DUE TO MAIL SERVICE. IT IS THE SOLE RESPONSIBILITY OF THE APPLICANT TO ENSURE THEY RECEIVE THE APPLICATION AND IT IS RETURNED BY THE DEADLINE. Refer questions to the Assessment Office - 302-744-2401 - Monday through Friday 8:00 AM to 5:00 PM 14 Kent County Levy Court Elderly/Disability Tax Exemption Application Form Page 2 of 2

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Item 2. Exhibit C Senior Citizen & Disabled Citizen Property Tax Exemption Comparison for Kent County and the City of Dover Disability Qualifications Kent County Totally disabled and able to document disability by meeting definition of “totally disabled” as defined by social security disability or by filing certified copies of award letters from government agencies indicating that the applicant is disabled (City Code). - OR - Physician Statement of Disability signed by a licensed physician certifying applicant is 100% disabled (Application Form). City of Dover Individuals determined to be disabled under the law applicable to the Social Security Administration. Senior Citizen Qualifications Kent County 65 years or older by May 31 application date. City of Dover 60 years of age by March 1 of the year in which the exemption is applied. Residency Requirement Kent County Delaware resident for at least five years immediately preceding the tax year for which the application is being made AND must live at property as primary residence for at least 12 months. City of Dover Applicant must be owner of record of said real property by December 31 of the calendar year immediately preceding the date of application AND must be primary residence. Property Requirements Kent County • Title to property for exemption must be in the name of he applicant or in the name of the applicant’s spouse AND primary residence. City of Dover • Applicant must be owner of record of the property AND primary residence. 15

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Item 2. Exhibit C Income Requirements: Kent County Single Applicant – $18,000 annual income Married Applicant - $24,750 annual income Dependents - $3,100 per dependent at residence City of Dover Single Applicant – $16,770 Married Applicant – $23,479 Income Exclusions: Kent County Social Security (Disability or retirement), Railroad Retirement Tier 1, Pension (if directly related to disability). City of Dover Civil Service Retirement System benefits up to 150% of SS max benefit, Social Security benefits, Railroad Pensions. Exemption Limits: Kent County Qualifying applicants receive an exemption of real property taxes on the first $25,000 of assessed value. If the applicant is disabled as a result of and while in the service of any branch of the US armed services, an additional $5,000 of assessed property value shall be exempt. City of Dover Qualifying applicants receive an exemption of real property taxes on the first $50,000 of assessed valuation. 16

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Item 2. Exhibit C Filing for Exemption Kent County • Applicants must file for exemption by April 30 prior to the tax year for application. • Must renew application in writing each year. • Appeals must be made by May 30 prior to the tax year for application. City of Dover • Applicants must file for exemption by April 30 (Code) / May 31 (Official Documentation) to the tax year for application. • Must renew application each year. LINKS: Dover City Code for Tax Exemption https://library.municode.com/de/dover/codes/code_of_ordinances?nodeId=PTIICOOR_CH102TA_ARTVI EXBOASAP Kent County Code for Tax Exemption https://ecode360.com/7601770 Dover Tax Exemption Application Document https://evogov.s3.amazonaws.com/media/27/media/13008.pdf Kent County Tax Exemption Application Document http://co.kent.de.us/media/967322/2020-EXEMP-APP.pdf 17

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Item 2. Exhibit C Exemption Limits Code Documentation Kent County $25,000 (+$5,000 for disabled vets) City of Dover $50,000 Disability Qualification Code Documentation Kent County Social Security Disability Letter SSI / Physician City of Dover Social Security Disability Letter SSI Senior Citizen Qualification Code Documentation Kent County 65+ by beginning of tax year 65+ by May 31 City of Dover 60+ by December 31 of preceding year 60+ by March 1 Residency Requirements Code Documentation DE resident for 5+ years / primary Kent County residence for 12+ months Owner of property by December 31 of City of Dover preceding year Property Requirements Code Documentation Applicant must be owner/spouse & Kent County primary resident Applicant must be owner & primary City of Dover resident Income Requirements Code Documentation Kent County Single - $18,000 / Married - $24,750 Single - $18,000 / Married - $24,750 City of Dover Single - $15,851 / Married - $22,192 Single - $16,770 / Married - $23,479 Income Exclusions Code Documentation Kent County SSI, Railroad, Disability pension City of Dover CSRS, SSI, Railroad Filing Deadlines Code Documentation Kent County 30-Apr City of Dover 30-Apr 31-May Appeal Deadlines Code Documentation Kent County 30-May City of Dover 30-Apr Application Renewal Code Documentation Kent County Annual City of Dover Annual 18

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