Delaware · Kent County · Local exemptions · Updated Oct 2026
Kent County, DE property tax exemptions (2026)
The property tax breaks that are set or run locally in Kent County, on top of Delaware’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Kent County
Kent County runs its own elderly/disability exemption that reduces the taxable assessment for owners 65+ or 100% disabled with adjusted gross income (not counting Social Security) up to $18,000 single or $24,750 married; it must be renewed every year by April 30. The 5-year Delaware residency and 1-year occupancy rules are waived for 100% service-disabled veterans. The state senior school credit and the disabled veterans school credit apply on top.
Apply at
Kent County Levy Court, Department of Finance, Assessment Division (Board of Assessment)
Phone
302-744-2401
Local breaks
Elderly/Disability Property Tax Exemption, Senior School Property Tax Credit, Disabled Veterans School Property Tax Credit
Tax year
2026 (June 1, 2026 - May 31, 2027), 2026-27
Where to apply in Kent County
Kent County Levy Court, Department of Finance, Assessment Division (Board of Assessment)
Reduces your taxable assessment, which can reduce or eliminate the tax (amount not published by the county)
Set by
county
Tax year
2026 (June 1, 2026 - May 31, 2027)
Who qualifies
Owner 65 or older by May 31, or totally (100%) disabled with proof; Delaware resident for the 5 years before the tax year and living in the home as principal residence for the prior 12 months (both waived for veterans 100% disabled from military service); title in the applicant's (or spouse's, or a revocable grantor trust's) name. All Kent County taxes, sewer charges and fees paid in full by April 30.
Income limit
Adjusted gross income $18,000 single / $24,750 applicant and spouse (+$3,100 per dependent), excluding Social Security, railroad retirement tier I and disability income (2026 application)
How to apply
Return the Annual Elderly/Disability Tax Exemption Application to the Kent County Board of Assessment, 555 Bay Rd., Dover, with a Delaware license/ID, signed IRS Form 4506-T, your 2025 Delaware and federal returns, and (disability) a physician's statement or SSA/VA 100% award letter.
50% of your regular school district property tax on your main home, up to $500 a year, taken off your county tax bill
Set by
state program, local amount
Tax year
2026-27
Who qualifies
Homeowner 65 or older by June 30 before the tax year, for a full-time primary residence, with a Delaware driver's license or ID. If you moved to Delaware on or after Jan. 1, 2018 you need 10 consecutive years of Delaware domicile (3 years if you moved in 2013-2017). Prior year's tax bill must be paid in full. No income limit. Cannot be combined with the Disabled Veterans School Tax Credit.
How to apply
Send the state application with a copy of each applicant's Delaware license/ID to the Kent County tax office ([email protected]).
Credit for 100% of the non-vocational school district property tax on your primary residence (vocational-technical district taxes are not covered). Each school board must authorize it; the state reported in Nov. 2021 that all 16 non-vocational districts had done so, and no later official district list was found.
Set by
school district
Tax year
2026-27
Who qualifies
Veteran receiving VA 100% disability compensation for a service-connected permanent and total disability (or individual unemployability), or with a 100% rating, legally domiciled in Delaware 3+ consecutive years, who owns and lives in the home. Under 14 Del. C. 1917(d) it continues for a surviving spouse who was a titled owner, has not remarried and still lives there. Prior tax bill must be paid in full.
How to apply
File the state application with your county tax office with a Delaware license/ID, VA disability documentation and Social Security card.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Kent County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Kent County
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 Kent County
What property tax exemptions are there in Kent County?
Kent County runs its own elderly/disability exemption that reduces the taxable assessment for owners 65+ or 100% disabled with adjusted gross income (not counting Social Security) up to $18,000 single or $24,750 married; it must be renewed every year by April 30. The 5-year Delaware residency and 1-year occupancy rules are waived for 100% service-disabled veterans. The state senior school credit and the disabled veterans school credit apply on top. Local breaks here: Elderly/Disability Property Tax Exemption; Senior School Property Tax Credit; Disabled Veterans School Property Tax Credit.
Where do I apply for a property tax exemption in Kent County?
Kent County Levy Court, Department of Finance, Assessment Division (Board of Assessment) Phone: 302-744-2401 Address: 555 Bay Road, Dover, DE 19901. Also: Delaware Department of Finance, which state program (senior and disabled veteran school tax credits).
When is the deadline to apply in Kent County?
Elderly/Disability Property Tax Exemption: April 30 before the tax year (April 30, 2026 for tax year 2026, June 1 - May 31) Senior School Property Tax Credit: April 30 before the tax year. Disabled Veterans School Property Tax Credit: April 30 before the tax year.
Is there an income limit for Kent County’s local breaks?
Elderly/Disability Property Tax Exemption: Adjusted gross income $18,000 single / $24,750 applicant and spouse (+$3,100 per dependent), excluding Social Security, railroad retirement tier I and disability income (2026 application) Senior School Property Tax Credit: no income limit listed. Disabled Veterans School Property Tax Credit: no income limit listed.
Do I have to reapply every year in Kent County?
Elderly/Disability Property Tax Exemption: Reapply every year. Senior School Property Tax Credit: One-time; the credit ends if the property is transferred or you change your principal residence, and a new application is then required. Disabled Veterans School Property Tax Credit: One-time; not transferable (new application if you move). Notify the county within 60 days of any change in your disability rating.
Good to know in Kent County
Kent County's tax year runs June 1 to May 31 (2026 exemption application).
Kent also offers a property tax credit for uniformed military personnel serving in combat zones (county application).
Median effective tax rate for Kent County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.