Skip to Content
Delaware

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

Delaware Program Overview

Property Tax-Aide features two state property tax relief programs for older residents that may be modified by the counties, local governments, and school districts. Both programs exempt a portion of the homeowner value that is taxable. They are Homestead Exemption for Elderly Persons with Local Option and Senior School Property Tax Credit.

Homestead Exemption for Elderly Persons with Local Option

This program provides a reduction of the taxable value for county and municipal property taxes. Each of the three counties and any municipality may adopt different eligibility requirements and benefits. There is a similar program for those totally disabled. An applicant can benefit from either the senior exemption or disabled exemption.

Eligibility

  • The state senior program requires eligible individuals to be 65 years of age or more, (must be 65 before July 1 of the fiscal year applying)
  • Own home that is your principal residence; applies to mobile homes
  • State program indicates that income does not exceed $3,000 per year or $6,000 if married. Counties and local government may increase the maximum income.
  • Income does not include Social Security or Railroad Retirement benefits Tier 1
  • Exemption of $5,000 for county taxes with counties and municipalities may adopt an additional exemption for their taxes.
  • Have to be up to date with property tax bill and water/sewer bills
  • For residents who established a legal domicile in the state before December 31, 2018, the resident must have been legally domiciled in the state for at least 3 years to be eligible for the credit. For residents establishing a legal domicile in the state after December 31, 2018, the resident must have been legally domiciled in the state for at least 10 consecutive years to be eligible for the credit. Consult the county tax office where the property is located for more information.

Application Deadline

Applications must be filed by June 1 for the tax year beginning July 1 of that year.

Required Documentation

  • Delaware Driver’s License or official state ID
  • Prior year’s Federal income tax form and the related schedules or if not required to file federal income tax return, attach Social Security Benefit statements, interest statements, pension statements and indicate the last year a Federal income tax return was filed
  • Application

Contact Details

New Castle County Assessment Department

87 Read’s Way

New Castle DE 19720

Phone: 302-395-5520

 

Kent County Finance Department

P.O Box 802

Dover, DE 19903

Phone: 302-744-2401

 

Sussex County Assessment Division

P.O. Box 589

Georgetown DE 19947

Phone: 302-855-7871

Senior School Property Tax Credit

Homeowners age 65 or over are eligible for a tax credit against the regular school property taxes of 50%, up to a maximum of $500. The credit is applied against school property taxes on the primary residence.

Eligibility

  • Homeowners 65 years or older who is a resident of Delaware as their principal residence and not receiving any property tax credit, even in another state.
  • If moved to Delaware between January 1, 2013 and December 31, 2017, must be a resident for 3 consecutive years.
  • If moved to Delaware on or after January 1, 2018, must be a resident for 10 consecutive years.
  • All property tax must be paid in full by June 30 of the preceding tax year.

Application Deadline

Statewide deadline is April 30 for the upcoming tax year.

Required Documentation

  • Application, including social security number
  • Date you became a primary resident in Delaware
  • Copy of Delaware Driver’s license or state ID

Contact Details

The state program application is administered at the county level. Please send your application to your county. Addresses for each Delaware county is listed below.

 

New Castle County Assessment Department

87 Read’s Way

New Castle DE 19720

Phone: 302-395-5520

 

Kent County Finance Department

P.O Box 802

Dover, DE 19903

Phone: 302-744-2401

 

Sussex County Assessment Division

P.O. Box 589

Georgetown DE 19947

Phone: 302-855-7871

Your Resources

Your state accepts digital and mailed applications

Application for Senior School Property Tax Credit

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

Back to top