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Delaware senior property tax help
Last updated: 20 September 2026
Delaware offers several forms of property tax relief for older homeowners, but there is no single exemption that covers every part of the bill. The main statewide program is the Senior School Property Tax Credit. New Castle, Kent, and Sussex counties also have their own rules, and some cities add separate relief.
Bottom Line
If you are 65 or older, first check the state school-tax credit. It can cut regular school property tax by 50%, up to $500, but many people who established Delaware domicile on or after January 1, 2018 must wait until they have 10 consecutive years of Delaware domicile. The 2026 state and county senior-exemption deadlines have passed. Wilmington is an important exception: its 2026 form still allows a 75% city exemption for qualifying applications received by October 2, 2026.
Start Here
- Find your latest property tax bill and identify the school, county, and city or town portions.
- Check your age, Delaware domicile date, ownership, primary-residence status, and income against the program that applies to your county.
- Call your county before the next filing window opens if you are unsure which credits or exemptions can apply to your parcel.
If you want a broader screening tool, use the GFS Property Tax Relief Finder. For a plain-English explanation of the different relief types, see our property tax relief terms guide.
Wilmington deadline: If you live in Wilmington and missed the full-year senior or disability exemption deadline, the city’s 2026 application says a qualifying application received by October 2, 2026 can still receive a 75% exemption for the current fiscal year.
| Your situation | Best first route | What matters now |
|---|---|---|
| Age 65+ and own your Delaware home | State Senior School Property Tax Credit | The 2026 deadline was April 30. Prepare for the next filing cycle. |
| Moved to Delaware in 2018 or later | Confirm domicile history first | The current state rule generally requires 10 consecutive years. |
| Live in New Castle County | County elderly exemption | The 2026 application deadline was June 1. |
| Live in Kent County | County elderly/disability exemption | The annual county deadline is April 30. |
| Live in Sussex County | County over-65 exemption | The annual county deadline is April 30. |
| Live in Wilmington | City senior exemption | A qualifying 2026 application received by October 2 can still receive a 75% city exemption. |
What Has Changed
- Most 2026 senior deadlines have passed, but Wilmington still has a partial-year window. The statewide senior credit was due April 30, New Castle County’s 2026 elderly exemption was due June 1, and Kent and Sussex county exemptions use an April 30 deadline. Wilmington’s newer 2026 application allows a 75% city exemption for qualifying applications received by October 2, 2026.
- The 10-year state domicile rule is still in effect. House Bill 72 would reduce the rule to three years, but the official bill page still lists it in House Administration. The current Delaware Code still requires 10 consecutive years for people who established domicile after December 31, 2017.
- New Castle County has a special 2026 billing schedule. The county says FY27 tax bills will be mailed in November and are due December 31, 2026. That changes the payment calendar, not the already-closed senior exemption filing deadline.
Delaware Senior School Property Tax Credit
What it does: Delaware’s Senior School Property Tax Credit reduces regular school property taxes on a qualifying primary residence. The Department of Finance states that the credit is 50% of regular school property tax, up to $500.
Who may qualify: The homeowner must be at least 65 and use the property as a primary residence. For people who established legal domicile in Delaware after December 31, 2012 but before January 1, 2018, the state generally requires three consecutive years of domicile. For people who established domicile on or after January 1, 2018, the current rule is 10 consecutive years. The Delaware Code still contains that 10-year rule as of this update.
How to apply: Applications go through the county where the property is located. The recurring deadline is April 30. The 2026 deadline has passed, so a new applicant should contact the county and ask when the next form becomes available.
Important payment rule: The state says the property tax bill must be paid in full by the end of each tax year to qualify for the credit for the next property tax year. Once a person qualifies, the state FAQ says annual reapplication is not required, although a move may require new paperwork.
Do not assume age 65 is enough. A recent move to Delaware can delay eligibility even if you own the home and meet the age rule. If you are unsure when your legal domicile began, ask the county which date and documents it uses.
The proposed $1,000 cap is not current law. House Bill 73 would raise the state credit cap from $500 to $1,000, but the official bill page still lists it in House Appropriations. Use the current $500 maximum unless Delaware enacts a change.
County Property Tax Relief Rules
County programs are separate from the statewide school-tax credit. Income tests, residency rules, deadlines, and the amount of assessed value removed from taxation differ by county.
| County | Key eligibility | Relief | 2026 deadline |
|---|---|---|---|
| New Castle | 65+; principal residence; 10 years Delaware domicile; county program income up to $65,000; assessed value up to $676,000 | Up to $173,000 off assessed value for county tax; separate lower-income school exemption may also apply | June 1, 2026 |
| Kent | 65+ by May 31; 5 years Delaware residence; one year in the home; income up to $18,000 single or $24,750 married | Reduction in taxable assessment; amount depends on the county calculation | April 30, 2026 |
| Sussex | 65+ by April 30; 5 years full-time Sussex residence; income up to $6,000 single or $7,500 married | Up to $229,000 off assessed value | April 30, 2026 |
New Castle County
The current county exemptions page links to the senior application. The 2026 form says the applicant must be 65 before July 1, use the property as a principal residence, have a July 1, 2024 assessed value no higher than $676,000, have qualifying income no higher than $65,000, and have 10 consecutive years of Delaware domicile. Social Security and Tier 1 Railroad Retirement benefits are excluded from the county income calculation.
The 2026 county form allows up to $173,000 of assessed value to be exempt from county tax. It also describes a separate school-property-tax exemption with lower income limits of $15,000 for a single applicant or $19,000 for a married couple. Previously approved applicants generally do not need to reapply if they remain eligible and keep the same home as their principal residence.
For this year’s bill, the county tax page says FY27 bills will be mailed in November and are due December 31, 2026. If you are planning for the next senior-exemption cycle, call Assessment at 1-302-395-5520.
Kent County
Kent County’s tax credits page says applicants for its elderly exemption must be 65 or older by May 31, have lived in Delaware for the five years before the tax year, and have used the property as their principal residence for one year before applying. The property must be in the applicant’s name, the spouse’s name, or a qualifying revocable grantor trust.
The page lists adjusted gross income limits of $18,000 for a single applicant and $24,750 for a married couple. Social Security, Tier 1 Railroad Retirement, and qualifying disability-related income are excluded. Kent requires this county exemption to be renewed each year. Call Assessment at 1-302-744-2401 for the next application and parcel-specific questions.
Sussex County
Sussex County’s current over-65 form, revised March 2026, requires five full years of Sussex County residence, ownership and primary residence in the home, and age 65 or older by April 30. The income limit is $6,000 for one person or $7,500 for a married couple, excluding Social Security and Tier 1 Railroad Retirement.
The form states that up to $229,000 can be subtracted from the property’s total assessment. It also requires county taxes, user fees, sewer charges, and other amounts collectible by Sussex County to be paid before the application deadline. The application is annual. For questions about this exemption, the form lists 1-302-855-7813.
City and Local Property Tax Help
If you live inside an incorporated city or town, do not stop after checking the county. A municipal exemption can reduce a different part of the bill.
| Place | What is available | Important rule |
|---|---|---|
| Wilmington | Senior city property tax exemption; water and sewer discount for qualifying homeowners | 2026 form: 65+; $15,000 single or $19,000 spouse-combined income; full-year deadline May 15; 75% exemption if filed by October 2 |
| Delaware City | Senior or disability municipal exemption | Annual application; current page lists $20,000 individual and $25,000 household income limits; 2026 deadline was April 15 |
For 2026, use the city’s newer Wilmington exemption form. Revised January 13, 2026, it lists a maximum exemption of $210,300 of assessed value and income limits of $15,000 for a sole owner-occupant or $19,000 combined for a homeowner living with a spouse, excluding Social Security and Tier 1 Railroad Retirement benefits. It says applications received by May 15, 2026 receive the full-year exemption; a qualifying application received by October 2, 2026 can receive a 75% exemption for the current fiscal year. The city’s general seniors webpage still shows older income figures and an April 30 deadline, so the newer 2026 application is the more specific document to follow for this filing year.
The city’s senior webpage also lists a separate Wilmington Senior Property Tax Assistance Program for homeowners age 62 or older facing imminent foreclosure because of delinquent city property taxes or water and sewer bills. The maximum grant listed is $3,000.
If foreclosure is already a risk, use the DSHA foreclosure page and call the contact number shown by Wilmington for the senior tax program. GFS also has a broader Delaware emergency help guide.
Delaware City’s senior exemption page says residents must apply each year and lists a 2026 deadline of April 15. Other Delaware municipalities may have their own rules, so ask your city or town finance office whether it offers a senior or disability exemption.
How to Prepare Without Wasting Time
- Start with the bill. Mark the county, school, city, sewer, and special-charge lines. A program may reduce only one of them.
- Write down your domicile date. For the state credit, this can matter as much as your age.
- Check the next filing date early. The 2026 state and county senior deadlines are over, but Wilmington has a partial-year filing window through October 2, 2026. Elsewhere, do not wait until spring 2027 to start looking for new forms.
- Prepare income records. Programs use different income definitions. Do not assume Social Security is counted the same way everywhere.
- Save proof of filing. Keep copies of the application, attachments, email receipt, fax confirmation, or stamped copy.
Documents to gather
- Latest property tax bill and parcel number
- Delaware driver’s license or state ID
- Date you established Delaware domicile
- Latest federal income tax return
- Social Security or Railroad Retirement statements when requested
- Pension, interest, and other income records
- Trust papers if the home is held in a trust
- Proof the home is your primary residence
- VA disability papers if applying for veteran relief
- Proof that county taxes, sewer charges, or payment-plan obligations are current when required
If the property tax bill is only one part of a larger housing problem, our Delaware housing help guide and Delaware home repair guide may help with other housing costs.
Reality Checks
- Relief is not automatic. Being over 65 does not by itself create a tax exemption.
- Different programs use different income tests. A person can qualify for one program and fail another on the same property.
- The state credit and local exemptions are different. One may reduce school tax, another county tax, and another city tax.
- Late applications are risky. Do not assume an office can backdate a missed exemption.
- Moving can change eligibility. A move may affect domicile history, primary-residence status, or the need to reapply.
- A lower assessment is not the same as a lower rate. Read the tax bill after any reassessment, exemption, or rate change.
- There is no broad senior property tax freeze yet. House Resolution 18 asks Delaware’s counties to study whether a senior freeze is workable. It does not itself create a freeze.
Common Mistakes to Avoid
- Applying only for the state credit and never checking county or municipal relief.
- Using the date you bought the current home as your Delaware domicile date without confirming the rule.
- Assuming Social Security is included or excluded the same way in every program.
- Missing a renewal because the county did not mail a reminder.
- Ignoring unpaid sewer charges or other county-collected fees that can block approval.
- Assuming a proposal in the General Assembly has already changed the law.
Denied, Delayed, or Facing a Larger Bill
Ask for the reason in writing. Find out whether the problem is age, domicile, income, ownership, the assessed value, missing documents, unpaid charges, or a missed deadline.
If the bill rose sharply after reassessment, Delaware law now provides a payment-plan route for some primary-residence owners whose property tax bill increased by at least $300 from the prior year. The Delaware payment-plan law requires at least three equal installments and waives late penalties while the taxpayer follows the plan. Counties can add reasonable administrative rules.
A successful assessment appeal can also lead to a refund when the overpayment is at least $50. Delaware’s property tax reform summary explains the 2025 changes.
If you need help understanding forms, local services, or other senior programs, use our Delaware aging offices guide. For broader state assistance, see the Delaware senior benefits guide.
Disabled Veteran Homeowners
Delaware has a separate Disabled Veterans School Tax Credit. The state veterans page says qualifying veterans may receive a credit against 100% of non-vocational school district property tax if they have a qualifying 100% service-connected permanent and total disability rating or individual unemployability and have been legally domiciled in Delaware for at least three consecutive years.
The state says a homeowner cannot claim both the Disabled Veterans School Tax Credit and the Senior School Property Tax Credit. If both appear possible, ask the county which one produces the better result on your bill.
Phone Scripts You Can Use
State senior credit
Hello, I am 65 or older and own my primary home in Delaware. I want to prepare for the next Senior School Property Tax Credit filing period. Can you tell me when the next application opens, what proof I need, and how my Delaware domicile date affects me?
County exemption
Hello, I want to check the senior property tax exemption for my parcel. Can you tell me the next filing deadline, the income rule, whether Social Security is counted, and whether I need to renew every year?
Municipal exemption
Hello, I live inside the city or town limits. Does the municipality offer a senior or disability property tax exemption in addition to county and state relief? What is the next deadline and where do I get the form?
Denial or tax increase
Hello, I received a denial or a larger tax bill. Please tell me the exact reason and whether I can correct a factual error, appeal the assessment, use a payment plan, or apply for another relief program.
Resumen en Español
Delaware ofrece varias formas de ayuda con el impuesto a la propiedad para propietarios mayores. El crédito estatal principal puede reducir el impuesto escolar regular en 50%, hasta $500. Sin embargo, muchas personas que establecieron domicilio legal en Delaware desde el 1 de enero de 2018 necesitan 10 años consecutivos de domicilio antes de recibir ese crédito.
Los plazos de solicitud de 2026 ya pasaron. Prepare ahora los documentos para el próximo ciclo. Revise también el programa de su condado y pregunte a su ciudad o pueblo si existe una exención local. Si su casa está en riesgo por impuestos atrasados, llame de inmediato a la oficina que cobra el impuesto y pregunte por planes de pago, revisión o ayuda de emergencia.
FAQ
Does Delaware have a statewide senior property tax break?
Yes. The Senior School Property Tax Credit can reduce regular school property taxes by 50%, up to $500, on a qualifying primary residence. Age, domicile, filing, and prior-payment rules still apply.
Is the Delaware residency rule three years or 10 years?
It depends on when you established legal domicile in Delaware. People who established domicile after December 31, 2012 and before January 1, 2018 generally need three consecutive years. People who established domicile on or after January 1, 2018 generally need 10 consecutive years under the current law.
Did House Bill 72 change the rule?
No. House Bill 72 proposes reducing the 10-year requirement to three years, but the official bill page still lists it in House Administration as of September 13, 2026. The current law still contains the 10-year rule.
Do I have to reapply every year?
Not for every program. The state Senior School Property Tax Credit does not require annual reapplication after approval, although a move can require new paperwork. Kent and Sussex county exemptions require annual renewal, while New Castle County generally does not require a new application if you remain eligible in the same home.
Can state, county, and city relief all help the same home?
Sometimes. They may reduce different parts of the bill, such as school, county, or municipal tax. Do not assume they stack automatically. Ask the county and city how each program applies to your parcel.
Does Delaware have a senior property tax freeze?
Not as a broad statewide senior homeowner program as of September 13, 2026. House Resolution 18 asks the three counties to study the viability of senior property tax freezes, but the resolution does not create a freeze.
About This Guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
Editorial note
This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we will respond within 72 hours.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, and availability can change. Readers should confirm current details directly with the official program before acting.
Last updated: 20 September 2026 · Next review: 20 January 2027
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