Who qualifies for the Senior School Property Tax Credit in Delaware?

You are 65 or older and this is your primary residence. If you became a Delaware domiciliary before 2013, you qualify the next tax year. From 2013 through 2017 you need 3 consecutive years. On or after 2018 you need 10 consecutive years. You must have paid the prior year's property tax in full. A school board must authorize the credit. It can't be combined with the Disabled Veterans School Tax Credit. 50% of your regular school property tax, up to $500. It does not reduce county or municipal tax. Deadline: April 30 for the upcoming tax year.

Who qualifies for the Disabled Veterans School Tax Credit in Delaware?

You have 100% disability compensation for a service-connected permanent and total disability (including individual unemployability), or a 100% VA rating. You have been a Delaware legal domiciliary for the past 3 years. It is your primary residence and the prior year's tax is paid in full. Can't be combined with the senior school credit. 100% credit against non-vocational school district property tax on your primary residence. It does not cover county or municipal tax. Deadline: April 30.

Who qualifies for the New Castle County over-65 exemption in Delaware?

You are 65 before July 1, 2026 and this is your principal residence. You have lived in Delaware 10 consecutive years before July 1, 2026. Your July 1, 2024 assessed value is $676,000 or less. Your income is $65,000 or less (federal AGI, not counting Social Security and Tier 1 railroad retirement). Up to $173,000 off assessed value for county tax. The county also lists 50% off sewer service (minimum $56) and up to $75 for a sewer lateral cleanout.

Who qualifies for the New Castle County school tax elderly exemption in Delaware?

You are 65 before July 1 and this is your primary residence. Your assessed value is $676,000 or less. Your income is $15,000 or less if single, or $19,000 or less if married (not counting SSI). Up to $173,000 off assessed value for school tax. This is separate from the $500 senior school credit.

Who qualifies for the State senior exemption of $5,000 in Delaware?

Cited on the New Castle County form for a resident whose assessed value is over $676,000 and whose income is $3,000 or less. $5,000 exemption under 9 Del. C. § 8132.

Rules by state / Delaware

Delaware property tax, line by line.

Delaware has no state property tax bill. Your county bills county tax, and school tax is a separate charge handled with the county. Municipal tax is separate too. The tax year runs July 1 to June 30.

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At a glance

Who sends the bill: Your county. New Castle County's Office of Finance, Assessment Division, is the local example. School tax is a separate charge handled with the county.
Value is set as of: New Castle County uses fair market value as of July 1, 2024 (the latest reassessment base year) for the July 1, 2026 to June 30, 2027 tax year.
Limits on increases: No statewide cap on value growth was found. Relief comes from exemptions and school tax credits.

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5 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Senior School Property Tax Credit

Who: You are 65 or older and this is your primary residence. If you became a Delaware domiciliary before 2013, you qualify the next tax year. From 2013 through 2017 you need 3 consecutive years. On or after 2018 you need 10 consecutive years. You must have paid the prior year's property tax in full. A school board must authorize the credit. It can't be combined with the Disabled Veterans School Tax Credit.
What you get: 50% of your regular school property tax, up to $500. It does not reduce county or municipal tax.
How to apply: Submit the county application. The Department of Finance posts the PDF. You can call New Castle County at (302) 395-5520. Form: County senior school property tax credit application.
Deadline: April 30 for the upcoming tax year.
If you're late: The Department of Finance page does not offer a late or retroactive grant.
After that: One time unless you move.

County senior school property tax credit application: the form

Disabled Veterans School Tax Credit

Who: You have 100% disability compensation for a service-connected permanent and total disability (including individual unemployability), or a 100% VA rating. You have been a Delaware legal domiciliary for the past 3 years. It is your primary residence and the prior year's tax is paid in full. Can't be combined with the senior school credit.
What you get: 100% credit against non-vocational school district property tax on your primary residence. It does not cover county or municipal tax.
How to apply: Apply to the county where you live. Form: Disabled Veterans School Tax Credit application.
Deadline: April 30.
After that: One time. It is not transferable to another property.

Disabled Veterans School Tax Credit application: the form

New Castle County over-65 exemption

Who: You are 65 before July 1, 2026 and this is your principal residence. You have lived in Delaware 10 consecutive years before July 1, 2026. Your July 1, 2024 assessed value is $676,000 or less. Your income is $65,000 or less (federal AGI, not counting Social Security and Tier 1 railroad retirement).
What you get: Up to $173,000 off assessed value for county tax. The county also lists 50% off sewer service (minimum $56) and up to $75 for a sewer lateral cleanout.
How to apply: File the New Castle County Assessment Division exemption application. Form: New Castle County elderly exemption application.
If you're late: If you are already approved and it is still your principal residence, you don't need to reapply. A new applicant who misses the year waits until the next year.
After that: Continues while the approved home stays your principal residence.

New Castle County elderly exemption application: the form

New Castle County school tax elderly exemption

Who: You are 65 before July 1 and this is your primary residence. Your assessed value is $676,000 or less. Your income is $15,000 or less if single, or $19,000 or less if married (not counting SSI).
What you get: Up to $173,000 off assessed value for school tax. This is separate from the $500 senior school credit.
How to apply: Apply through New Castle County Assessment.

The official page

State senior exemption of $5,000

Who: Cited on the New Castle County form for a resident whose assessed value is over $676,000 and whose income is $3,000 or less.
What you get: $5,000 exemption under 9 Del. C. § 8132.
How to apply: Apply at the county assessment office.

The official page

Flat charges and parcel taxes. New Castle County's senior program can also reduce sewer charges. Ask the Assessment Division at (302) 395-5520.

In some situations

If you moved, inherited, built or had a disaster

New Castle County disability exemptions

Who: New Castle County lists one disability exemption for county tax and a separate one for school tax. The rules were not available.
How to apply: Contact the New Castle County Assessment Division at (302) 395-5520.

The official page

Think your value is too high?

Asking for a lower assessed value (fair market value on the base-year date)

Free review: Call New Castle County Assessment at (302) 395-5520.
Formal appeal: New Castle County Board of Assessment Review.
Deadline: For the July 1, 2026 to June 30, 2027 roll, written notice was due by March 14, 2026. That date has passed.
Good to know: Ask the county about the next appeal window.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

County and municipal tax can't be reduced by the $500 senior school credit.
You can't get both the senior school credit and the disabled veteran school credit in the same year.
The New Castle County $173,000 exemption isn't available if your July 1, 2024 assessed value is over $676,000, except the narrow $5,000 state exemption.
School tax above the credit cap, or above an exemption your district or county did not authorize, stays.
You lose a credit for any year when the prior year's tax was not paid in full.

County tax, school tax and municipal tax are separate. The senior and disabled veteran credits touch school tax only. New Castle County's senior program can also reduce sewer charges. Kent and Sussex run their own elderly exemptions.

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Rules checked October 28, 2026 against official Delaware sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.