Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Delaware
You may be eligible to receive money back
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.
The information on this page is updated as new information becomes available by the relevant tax agencies.
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.
Eligibility
Sussex County:
- The applicant has been a full-time resident in Sussex County for at least five (5) full years immediately preceding the application
- The applicant is the owner and primary resident of the real property and the dwelling for which such exemption is claimed
- The applicant is 65 years of age or more by April 30, 2024
- The applicant’s income is not in excess $6,000 or, in the event of a marriage and/or civil union, the combined income for husband and wife is not more than $7,500 a year
New Castle County:
- Applicant must be at least 65 years of age prior to July 1 of the fiscal year for which the exemption is sought.
- Applicant must own the property.
- The property must be the applicant’s principal residence.
- Applicant’s income must not exceed $50,000 per year.
- The assessed value of the property does not exceed $125,000.
- Applicant must have been legally domiciled within the State of Delaware for a period of ten consecutive years immediately preceding October 1 of the pretax year.
- Property must have all taxes and sewer service charges paid in full, or the applicant must be actively enrolled and making monthly payments of any and all tax and sewer services charges due and collectible.
- Property must continue one of these options to keep the exemption from year to year.
Kent County:
- Applicant must be 65 years of age by May 31st
- 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 principal place of residence
- 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 principal place of residence.
- 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
- Income in the previous calendar year is $18,000 or less, if single, or less than $24,750, if married
Application Deadline
Sussex County Filing date: January 1 thru April 30, 2024
New Castle County: June 1, 2024
Kent County: April 30, 2024
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
Additional Information & Resources
New Castle County Assessment Department
87 Read’s Way
New Castle DE 19720
Phone: 302-395-5520
Program webpage
New Castle County Program Application
Kent County Finance Department
P.O Box 802
Dover, DE 19903
Phone: 302-744-2401
Program webpage
Kent County Program Application
Sussex County Assessment Division
P.O. Box 589
Georgetown DE 19947
Phone: 302-855-7871
Program webpage
Sussex County Program Application
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
Additional Information & Resources
The state program application is administered at the county level. Download the application here or find it under the “Your Resources” tab located on this page. 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
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.