Delaware · Property tax exemptions for people with disabilities · Updated Oct 2026
Delaware property tax exemptions for people with disabilities (2026)
Every statewide property tax break in Delaware that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in Delaware is the County Elderly / Disabled Property Tax Exemption. Varies by county.
- Worth
- Varies by county
- Income limit
- New Castle County : reported as $50,000 single / $65,000 couple.
- Deadline
- April 30
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 breaks for people with disabilities in Delaware
Low incomeCounty 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).
For people with disabilities: 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.
- 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
Source: official page
How to apply, step by step
- 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.
Savings estimate for Delaware
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Delaware
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
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 people with disabilities property tax breaks in Delaware
Who qualifies for property tax breaks for people with disabilities in Delaware?
County Elderly / Disabled Property Tax Exemption: 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).
Is there an income limit for people with disabilities' property tax breaks in Delaware?
County Elderly / Disabled Property Tax Exemption: 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.
When is the deadline for people with disabilities to apply in Delaware?
County Elderly / Disabled Property Tax Exemption: April 30 (Kent and Sussex; Sussex accepts January 1 - April 30).
Do people with disabilities have to reapply every year in Delaware?
County Elderly / Disabled Property Tax Exemption: Kent: reapply every year. Sussex: reapply if you move (not transferable). New Castle: ask the county.
Where do people with disabilities apply for property tax breaks 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. For the County Elderly / Disabled Property Tax Exemption: Apply to your county assessment office with proof of age or disability, income and ownership.
SourcesLast checked: Oct 2026.