Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year:

1. (1) A resident of this State for the period required;
2. (2) Of the age of 65 or more years;
3. (3) The owner of a dwelling house which is a constituent part of the real property for which such exemption is claimed;
4. (4) Residing in said dwelling house.

Such applicant shall also establish that his or her income for the yearly period as provided by this subchapter did not exceed $3,000, and that his or her spouse, if living in said dwelling house, does not have an income in excess of $3,000.

9 Del. C. 1953, § 8134; 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 5; 70 Del. Laws, c. 186, § 1