Delaware Property Tax Exemptions: Homestead, Senior and Veteran Relief
Delaware property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state and county sources.
Quick answers for Delaware
- How to apply
- Submit the Senior School Property Tax Credit application (with a copy of a valid driver's license or state ID for each applicant), or the Disabled Veterans School Property Tax Credit application, to the county where you live (New Castle, Kent or Sussex). Delaware Department of Finance, Senior School Property Tax Relief FAQ; Disabled Veterans School Tax Credit FAQ
- Application deadline
- The Senior School Property Tax Credit application deadline is April 30. Delaware Department of Finance, Senior School Property Tax Relief
- Senior exemptions and freezes
- Senior School Property Tax Credit: homeowners 65 or older may take a credit of 50% of regular school property taxes, up to $500, on their primary residence. Delaware Department of Finance, Senior School Property Tax Relief and Commonly Asked Questions
Last verified against official sources: October 29, 2026.
The homestead exemption
| How to apply | Submit the Senior School Property Tax Credit application (with a copy of a valid driver's license or state ID for each applicant), or the Disabled Veterans School Property Tax Credit application, to the county where you live (New Castle, Kent or Sussex). Once you qualify you do not need to reapply each year; the credit is deducted from the county tax bill. If you move, contact the county; the veterans' credit does not transfer and needs a new application. Veterans FAQ: https://finance.delaware.gov/disabled-veterans/disabled-veterans-school-tax-credit-faq |
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| Application deadline | The Senior School Property Tax Credit application deadline is April 30. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Senior School Property Tax Credit: homeowners 65 or older may take a credit of 50% of regular school property taxes, up to $500, on their primary residence. Residency rules: people who became Delaware domiciles on or after January 1, 2018 must have been domiciled at least 10 consecutive years; those who became domiciles after December 31, 2012 but before January 1, 2018 need 3 consecutive years. The prior year's property tax bill must be paid in full by the end of the tax year. Only one credit per property per year; married owners holding as tenants by the entirety qualify if one spouse is 65. FAQ: https://finance.delaware.gov/senior-relief/commonly-asked-questions |
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| Veteran exemptions | Disabled Veterans School Property Tax Credit: veterans receiving 100% VA disability compensation for a service-connected, permanent and total disability (a 100% rating or individual unemployability) who have been legally domiciled in Delaware for the last 3 years receive a credit against school property taxes on their home, deducted from the tax bill. Prior property taxes must be paid in full. Married co-owners holding as tenants by the entirety each qualify for 100% of the credit, but only one credit applies per property per year. Report a change in disability rating to the county within 60 days. |
Paying and appealing
| Appealing your assessment | Assessment appeals go to the county board of assessment review. In New Castle County, written notice of appeal must be filed with the Board before March 15; Kent and Sussex boards hear appeals from March 1 to May 31 each year. The board must notify the appellant of its decision in writing within 30 days, and the owner may appeal to the Superior Court within 30 days (by postmark) after receiving notice of the decision. Supplemental assessments may be appealed within 30 days after the notice is sent. Re-verified 2026-10-27. Source: 9 Del. C. §§ 8311, 8312, 8343 |
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County rules in Delaware
In Delaware, property tax exemptions, deadlines and appeals are largely set or run locally. Below are the rules from the official sites of the largest counties (or boroughs). If yours is not listed, ask your county assessor.
Kent County
| How to apply | Elderly/disability exemption: complete the annual application and verification forms (including IRS Form 4506-T and, if you file, copies of your 2025 Delaware and federal returns) and return them to the Kent County Board of Assessment, 555 Bay Road, Dover. You must re-apply each year. No application is approved unless all Kent County taxes, fees and charges on all parcels you own are paid in full before the deadline. The State Senior School Property Tax Credit is also administered by the County; once qualified for that credit you do not need to re-apply each year. Application: https://www.kentcountyde.gov/files/sharedassets/public/v/1/content-publishers/finance_tax/finance-pdf/2025-exemp-app-office-new-seal.pdf |
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| Application deadline | The elderly/disability exemption application for Tax Year 2026 (June 1 through May 31) had to be received by the Board of Assessment by April 30, 2026; the deadline is April 30 prior to the tax year. Missing it causes the exemption to be denied for that tax year. General rule: https://kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment |
| Senior exemptions and freezes | Elderly exemption: people 65 or older by May 31 may qualify for a reduction in their taxable assessment that would reduce or eliminate their property tax. Requirements: live on the property as a principal residence for the 12 months before applying; Delaware resident for the 5 years before the tax year; title in the applicant's name (or with spouse, or a revocable grantor trust with the applicant as trustee); total adjusted gross income not over $18,000 for a single applicant or $24,750 combined for applicant and spouse (an additional $3,100 may be added for each dependent). Social Security and Railroad Retirement Tier I income are excluded. The pages do not state the size of the assessment reduction. |
| Veteran exemptions | Veterans who are 100% disabled as a result of military service may apply for the County's elderly/disability exemption without meeting the 12-month residence and 5-year Delaware residency requirements, but must currently live on the property as their principal residence; a VA award letter stating 100% disability can replace the physician statement. The County also links the State Disabled Veterans School Property Tax Credit and a Combat Zone Credit for uniformed military personnel. Credits list: https://kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment |
| Disability exemptions | People who are totally (100%) disabled and can document it may qualify for the same reduction in taxable assessment, under the same income limits ($18,000 single; $24,750 applicant and spouse) and residency rules. A licensed physician must sign a Physician Statement of Disability certifying 100% disability; a Social Security or VA award letter stating 100% disability can replace it, and once 100% permanent disability is documented it is not required annually. Pension income directly related to the disability is excluded from income. |
| Appealing your assessment | All appeals must be in writing. Appeals of the annual assessment must reach the Assessment Office by January 31 to affect the tax year starting June 1; appeals of supplemental (quarterly) increases must be filed within 30 days of notification. State law (9 Del. C. § 8311(b)) has the Kent board hear appeals from March 1 to May 31 each year. |
| When property taxes are due | Bills are typically sent in early August after school districts finalize rates; the full annual tax payment is due by September 30. The tax year runs June 1 to May 31. |
Property Tax & Homestead Exemptions FAQ
How do you apply for a homestead exemption in Delaware?
Submit the Senior School Property Tax Credit application (with a copy of a valid driver's license or state ID for each applicant), or the Disabled Veterans School Property Tax Credit application, to the county where you live (New Castle, Kent or Sussex). Once you qualify you do not need to reapply each year; the credit is deducted from the county tax bill. If you move, contact the county; the veterans' credit does not transfer and needs a new application.
When is the deadline to apply for a homestead exemption in Delaware?
The Senior School Property Tax Credit application deadline is April 30.
Do seniors get a property tax exemption in Delaware?
Senior School Property Tax Credit: homeowners 65 or older may take a credit of 50% of regular school property taxes, up to $500, on their primary residence. Residency rules: people who became Delaware domiciles on or after January 1, 2018 must have been domiciled at least 10 consecutive years; those who became domiciles after December 31, 2012 but before January 1, 2018 need 3 consecutive years. The prior year's property tax bill must be paid in full by the end of the tax year. Only one credit per property per year; married owners holding as tenants by the entirety qualify if one spouse is 65.
Do disabled veterans pay property tax in Delaware?
Disabled Veterans School Property Tax Credit: veterans receiving 100% VA disability compensation for a service-connected, permanent and total disability (a 100% rating or individual unemployability) who have been legally domiciled in Delaware for the last 3 years receive a credit against school property taxes on their home, deducted from the tax bill. Prior property taxes must be paid in full. Married co-owners holding as tenants by the entirety each qualify for 100% of the credit, but only one credit applies per property per year. Report a change in disability rating to the county within 60 days.
How do you appeal a property tax assessment in Delaware?
Assessment appeals go to the county board of assessment review. In New Castle County, written notice of appeal must be filed with the Board before March 15; Kent and Sussex boards hear appeals from March 1 to May 31 each year. The board must notify the appellant of its decision in writing within 30 days, and the owner may appeal to the Superior Court within 30 days (by postmark) after receiving notice of the decision. Supplemental assessments may be appealed within 30 days after the notice is sent.
Property Tax & Homestead Exemptions in other states
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