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Taxes
Property tax relief for seniors in Delaware
Delaware has 2 programs that can lower property taxes for older adults: Senior School Property Tax Credit and County property tax exemptions for residents 65 and older. Each one has its own rules and deadline.
Senior School Property Tax Credit
If you are 65 or older and own the Delaware home you live in, the state may pay half of the school property tax on it, up to $500 a year. The eligibility rules are about age, residence and how long you have lived in Delaware. You apply once with your county by April 30, and the credit comes off your county tax bill.
How to apply
- By mail
- Send the application to your county: New Castle County Assessment Department, 87 Read's Way, New Castle, DE 19720; Kent County Finance Department, P.O. Box 802, Dover, DE 19903; or Sussex County Business Services, P.O. Box 589, Georgetown, DE 19947. Include a copy of your Delaware driver's license or state ID.
Who may qualify
| Age | 65 or older by June 30, just before the county tax year starts on July 1 |
|---|---|
| Home | Your principal residence, which you own |
| Years living in Delaware | If you moved to Delaware on or after January 1, 2018: at least 10 years in a row. If you moved between January 1, 2013 and December 31, 2017: at least 3 years. If you lived here before 2013: no wait. |
| Taxes paid up | You must pay each year's property tax bill in full by the end of the tax year to keep the credit for the next year |
What you may get
| Credit | 50% of the regular school property tax on your home, up to $500 a year |
|---|
Dates, renewals and waiting lists
| Application deadline | April 30 for the tax year that starts the next July 1; the credit is not given for past years |
|---|---|
| Reapply each year? | No. Once you qualify you don't reapply, unless you move or sell the home. |
How Delaware is different
Where Delaware's rules differ from the federal rules for Property tax relief for seniors.
- The eligibility rules the state lists are age, principal residence, years living in Delaware and taxes paid up; no income test is listed
- People who moved to Delaware in 2018 or later must wait 10 years
Good to know
- The credit is taken off your tax bill before the county mails it to you.
- Only one full credit is given per home. Married couples who own the home together file one application; other co-owners each file their own and share the credit by ownership share.
- You can't get this credit if you get a principal-residence property tax credit in another state or county.
County property tax exemptions for residents 65 and older
Delaware's counties run their own property tax exemptions for homeowners 65 and older with low incomes, on top of the state's school tax credit. Kent County and Sussex County each take part of your home's assessment off the county tax. Income limits are low, and you reapply each year in Kent County.
How to apply
- In person
- Kent County: the Assessment Office, by April 30. Sussex County: the Billing Office, P.O. Box 589, Georgetown, DE 19947, January 1 through April 30.
- Who runs it
- Your county's assessment or billing office
Who may qualify
| Age | 65 or older (Kent County: by May 31; Sussex County: by June 30 of the tax year) Source: Kent County, Delaware (source 4) |
|---|---|
| Income limit, Kent County | Adjusted gross income up to $18,000 for one person, or $24,750 with your spouse; Social Security, railroad retirement tier I and disability income don't count Source: Kent County, Delaware (source 4) |
| Income limit, Sussex County | Income other than Social Security up to $6,000 if single, or $7,500 if married |
| Home and residency | Kent County: you own the home, it has been your main home for a year, and you have lived in Delaware 5 years. Sussex County: full-time county resident for the past 5 years. Source: Kent County, Delaware (source 4) |
What you may get
| What it's worth, Sussex County | Exempts up to $229,000 of assessed value from county tax |
|---|---|
| What it's worth, Kent County | Lowers your taxable assessment; the county page gives no dollar amount Source: Kent County, Delaware (source 4) |
Dates, renewals and waiting lists
| Application deadline | April 30 before the tax year (both counties) |
|---|---|
| Reapply each year? | Yes in Kent County |
Source: Kent County, Delaware (source 4)
How Delaware is different
Where Delaware's rules differ from the federal rules for Property tax relief for seniors.
- Each county sets its own amount and income limit
Source: Kent County, Delaware (source 4)
Good to know
- All county taxes and fees must be paid before the exemption is approved, in both counties.
- Sussex County also has a separate Property Tax Subsidy for low-income residents (income up to $15,800 single or $20,000 married, assets under $15,000) that covers the county tax on the first $16,000 of assessment; you reapply each year.
Free help
Free help with this in Delaware
Division of Services for Aging and Adults with Physical Disabilities (DSAAPD)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Delaware
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Delaware Department of Finance, Senior School Property Tax Relief (official government site). Checked Oct 28, 2026.
- Delaware Department of Finance, Senior School Property Tax Relief: Commonly Asked Questions (official government site). Checked Oct 28, 2026.
- Delaware Department of Finance, Application for Senior School Property Tax Credit (revised 09/25/23) (official government site). Checked Oct 28, 2026.
- Kent County, Delaware, Tax Credits, Exemptions & Assessment (official government site). Checked Oct 28, 2026.
- Sussex County, Delaware, Tax Assistance Programs (official government site). Checked Oct 28, 2026.
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