Delaware · Property tax exemptions · Updated Oct 2026
Delaware property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Delaware: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.50%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Delaware's three counties (New Castle, Kent, Sussex) assess homes, bill taxes and run exemptions. You apply to your county's assessment or tax office; the state Department of Finance funds the Senior School Property Tax Credit and the Disabled Veterans School Tax Credit, which the counties apply to your bill.
Some amounts depend on where you live. In Delaware, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in Delaware
Seniors
Senior School Property Tax Credit (state)
A credit of 50% of your regular school property taxes on your main home, up to $500 a year, taken off your county tax bill.
Who qualifies
Homeowners 65 or older by June 30 before the tax year starts, for their full-time primary residence, with a valid Delaware driver's license or state ID. If you moved to Delaware on or after January 1, 2018, you must have been domiciled in Delaware for 10 straight years first (3 years if you moved in 2013-2017). You must have paid your property tax bill in full for the prior year. No income limit. A married couple where only one spouse is 65 can still get the credit (one credit per home).
How to apply
Fill out the state Senior School Property Tax Credit application and send it to your county (New Castle: [email protected]; Kent: [email protected]; Sussex: county assessment office). Attach a copy of a valid Delaware driver's license or state ID for each applicant.
A credit for the full amount of school property tax on your home (Sussex excludes the Sussex Tech district tax), where your school district has opted in.
Who qualifies
A veteran who receives VA 100% disability compensation for a service-connected permanent and total disability, or because of individual unemployability, or who has a 100% rating; who owns and lives in the home as a principal residence; and has been domiciled in Delaware for at least 3 straight years. You must have paid the prior year's tax bill in full. If you qualify for both this and the senior credit, you get this one.
How to apply
File the Disabled Veterans School Property Tax Credit application (form from the Secretary of Finance, provided by your county) with your county tax office, with your VA letter.
Deadline
April 30 before the tax year (statewide).
Renewal
Tell the county if your status changes; ask your county whether you must refile.
Varies by county. New Castle County: reported to reduce your assessed value by up to $173,000 for county property tax after the 2025 reassessment (House Democratic Caucus, June 2026; not confirmed on the county's own site). Sussex County: up to $229,000 of assessed value. Kent County: reduces your taxable assessment (amount not published on its page).
Who qualifies
Owners 65 or older (Kent: by May 31; Sussex: by June 30; New Castle: see county) or totally (100%) disabled with proof, who own and live in the home. Kent: 5 years of Delaware residency and 1 year in the home (both waived for 100% service-disabled veterans). Sussex: full-time Sussex resident for the 5 preceding years.
Income limit
New Castle County (county tax): reported as $50,000 single / $65,000 couple (House Democratic Caucus release; confirm with the county). Kent: adjusted gross income $18,000 single / $24,750 couple, not counting Social Security, railroad retirement tier I or disability income. Sussex: income other than Social Security of $6,000 single / $7,500 married.
How to apply
Apply to your county assessment office with proof of age or disability, income and ownership. All county taxes and fees must be paid in full by the deadline (Kent; Sussex 'Clean Hands' rule).
Deadline
April 30 (Kent and Sussex; Sussex accepts January 1 - April 30).
Renewal
Kent: reapply every year. Sussex: reapply if you move (not transferable). New Castle: ask the county.
Law
9 Del. C. ch. 81 and 83 (county elderly/disabled exemptions); county code
Reported to exempt up to $173,000 of assessed value from school property tax (raised from $32,000 after the reassessment under HB 159 of 2025). Not confirmed on New Castle County's own site.
Who qualifies
New Castle County owners 65 or older who meet the low income limits.
Income limit
$15,000 single / $19,000 married (reported June 2026). HB 463 (2026), which would have matched the county-tax limits, passed the House but stalled in the Senate Executive Committee (last action June 18, 2026) and was not enacted before the session ended June 30, 2026.
No. Sussex County says exemptions do not transfer to a new property; the state senior credit requires contacting the county (and possibly a new application) when you move.
Good to know in Delaware
The April 30 deadline is for the tax year that starts July 1, so apply in the spring before the bill you want reduced.
You must pay last year's property tax bill in full to keep the senior and disabled veteran school credits.
Each county runs its own elderly/disabled exemption with very different income limits (from $6,000 in Sussex to $50,000 in New Castle County), so check your county's rules.
Savings estimate for Delaware
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Delaware
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Delaware
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Delaware
Is there a homestead exemption in Delaware?
Our research found no general homestead exemption that every Delaware homeowner can claim. Delaware does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Delaware?
Senior School Property Tax Credit (state): A credit of 50% of your regular school property taxes on your main home, up to $500 a year, taken off your county tax bill. County Elderly / Disabled Property Tax Exemption: Varies by county. New Castle County: reported to reduce your assessed value by up to $173,000 for county property tax after the 2025 reassessment (House Democratic Caucus, June 2026; not confirmed on the county's own site). Sussex County: up to $229,000 of assessed value. Kent County: reduces your taxable assessment (amount not published on its page). New Castle County School Tax Elderly Exemption: Reported to exempt up to $173,000 of assessed value from school property tax (raised from $32,000 after the reassessment under HB 159 of 2025). Not confirmed on New Castle County's own site.
Do disabled veterans get a property tax exemption in Delaware?
Disabled Veterans School Property Tax Credit: A credit for the full amount of school property tax on your home (Sussex excludes the Sussex Tech district tax), where your school district has opted in.
Can I move my exemption to a new home in Delaware?
No. Sussex County says exemptions do not transfer to a new property; the state senior credit requires contacting the county (and possibly a new application) when you move.
Where do I apply for property tax exemptions in Delaware?
Delaware's three counties (New Castle, Kent, Sussex) assess homes, bill taxes and run exemptions. You apply to your county's assessment or tax office; the state Department of Finance funds the Senior School Property Tax Credit and the Disabled Veterans School Tax Credit, which the counties apply to your bill.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.