Delaware · Sussex County · Local exemptions · Updated Oct 2026
Sussex County, DE property tax exemptions (2026)
The property tax breaks that are set or run locally in Sussex 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 Sussex County
Sussex County exempts up to $229,000 of assessed value for owners 65+ or totally disabled, but only if income other than Social Security is no more than $6,000 single or $7,500 married and they have lived in Sussex 5 years. A separate yearly Property Tax Subsidy covers the county tax on the first $16,000 of assessment for very low-income residents. The state senior school credit and the disabled veterans school credit (which excludes Sussex Tech taxes) also apply.
Apply at
Sussex County Government, Billing Office (tax assistance programs)
Phone
302-855-7871
Local breaks
Exemption for Residents Over 65, Exemption for Disabled, Sussex County Property Tax Subsidy, Senior School Property Tax Credit, Disabled Veterans School Property Tax Credit
Tax year
2025-26, 2026-27
Where to apply in Sussex County
Sussex County Government, Billing Office (tax assistance programs)
Exemption applied to taxable assessment up to $229,000 of assessed value
Set by
county
Tax year
2026-27
Who qualifies
65 by June 30 of the tax year; full-time Sussex County resident for the preceding 5 years as of July 1. All county taxes, user fees and sewer charges on all parcels paid in full before the deadline (Clean Hands Act).
Income limit
Income other than Social Security no more than $6,000 single / $7,500 married
How to apply
Return the county Disability/Over 65 Exemption Application to the Sussex County Billing Office.
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 Sussex County Billing Office.
Credit for 100% of the non-vocational school district property tax on your primary residence (Sussex: excludes Sussex Tech and non-value-based fees and services). 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 Sussex County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Sussex 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 Sussex County
What property tax exemptions are there in Sussex County?
Sussex County exempts up to $229,000 of assessed value for owners 65+ or totally disabled, but only if income other than Social Security is no more than $6,000 single or $7,500 married and they have lived in Sussex 5 years. A separate yearly Property Tax Subsidy covers the county tax on the first $16,000 of assessment for very low-income residents. The state senior school credit and the disabled veterans school credit (which excludes Sussex Tech taxes) also apply. Local breaks here: Exemption for Residents Over 65; Exemption for Disabled; Sussex County Property Tax Subsidy; Senior School Property Tax Credit; Disabled Veterans School Property Tax Credit.
Where do I apply for a property tax exemption in Sussex County?
Sussex County Government, Billing Office (tax assistance programs) Phone: 302-855-7871 Address: 2 The Circle (P.O. Box 589), Georgetown, DE 19947. Also: Sussex County Assessment Department, which assessments and appeals (302-855-7824). Also: Delaware Department of Finance, which state program (senior and disabled veteran school tax credits).
When is the deadline to apply in Sussex County?
Exemption for Residents Over 65: File January 1 - April 30. Exemption for Disabled: File January 1 - April 30. Sussex County Property Tax Subsidy: The 2025-26 window was July 1, 2025 - September 30, 2026 (now closed); next window not yet posted. 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 Sussex County’s local breaks?
Exemption for Residents Over 65: Income other than Social Security no more than $6,000 single / $7,500 married. Exemption for Disabled: Income other than Social Security no more than $6,000 single / $7,500 married. Sussex County Property Tax Subsidy: Annual income $15,800 single / $20,000 married. 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 Sussex County?
Exemption for Residents Over 65: Does not transfer; new application if you move or buy. Exemption for Disabled: Does not transfer to a new property. Sussex County Property Tax Subsidy: 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 Sussex County
Sussex exemptions and credits do not transfer when a property is sold; new owners must file a new application.
Median effective tax rate for Sussex 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.