Delaware property-tax relief guide • reviewed September 12, 2026
Delaware County DE Homestead Exemption: Rules, Savings, Filing Deadlines and Local Offices
Important correction: Delaware does not have a county named “Delaware County.”
Delaware has three counties: New Castle County, Kent County and Sussex County.
If you searched for “Delaware County DE homestead exemption,” you likely need Delaware’s primary-residence property-tax relief programs.
Delaware does not use the same all-age “homestead exemption” structure used in many other states.
The main homeowner benefits are the Senior School Property Tax Credit, the Disabled Veterans School Tax Credit, and county-level senior, disability or local exemption programs.
Fast answer
What “Delaware County Homestead Exemption” Means in Delaware
Use New Castle, Kent or Sussex County based on where the property is located.
The State Senior School Property Tax Credit applies to qualifying primary residences.
The statewide senior school credit application deadline is April 30 for the upcoming tax year.
Qualifying disabled veterans may receive a credit against non-vocational school property tax.
Disabled Veterans School Tax Credit applications are also due April 30 for the upcoming tax year.
New Castle, Kent and Sussex have separate local rules for senior or disability exemptions.
Find the county where the home is located, then file the correct state or county form with that county’s assessment, finance or tax office.
Correct filing office
Which Delaware County Office Should You Contact?
The State Department of Finance publishes the statewide school-tax credit rules.
The actual application is submitted to the county where the home is located.
New Castle County
Office: Office of Assessment
Use for: senior school credit, disabled veteran school credit, county over-65/disability exemptions, parcel assessment and exemption questions.
Address: 87 Reads Way, New Castle, DE 19720
Phone: 302-395-5520
Email: assessment@newcastlede.gov
Hours: Monday–Friday, 8:00 AM–4:00 PM
Open New Castle tax exemptionsKent County
Office: Kent County Levy Court Finance / Assessment
Use for: senior school credit, disabled veteran school credit, Kent elderly/disability exemption, county tax bills and assessment records.
Address: 555 Bay Road, Dover, DE 19901
Assessment: 302-744-2401 • Assessment@kentcountyde.gov
Tax Office: 302-744-2341 • TaxOffice@kentcountyde.gov
Hours: Monday–Friday, 8:00 AM–5:00 PM
Open Kent tax credits and exemptionsSussex County
Office: Sussex County Assessment Division / Business Services
Use for: senior school credit, disabled veteran school credit, Sussex over-65/disability exemption, assessment records and tax billing support.
Address: 2 The Circle, P.O. Box 589, Georgetown, DE 19947
Assessment phone: 302-855-7824
School credit / billing phone: 302-855-7871
Email: assessment@sussexcountyde.gov
Hours: Monday–Friday, 8:30 AM–4:30 PM
Open Sussex property searchOffice map
Delaware Tax Help Map and Arrival Tips
State tax questions can be handled by the Delaware Division of Revenue public service offices.
Property-tax credit applications still go to the county where the home is located.
Delaware Division of Revenue — Wilmington
Address: Carvel State Office Building, 820 North French Street, Wilmington, DE 19801
Phone: 302-577-8200
In-state public service: 800-292-7826
Public service hours: Monday–Friday, 8:00 AM–4:00 PM
Bring photo ID, the county parcel/account number, tax bill, credit form and supporting documents.
Open all Delaware Division of Revenue public service locations
New Castle County: Carvel State Office Building, 820 North French Street, Wilmington, DE 19801 • 302-577-8200
Kent County: Thomas Collins Building, 540 South DuPont Highway, Suite 2, Dover, DE 19901 • 302-744-1085
Sussex County: 20653 DuPont Boulevard, Suite 2, Georgetown, DE 19947 • 302-856-5358
Benefit types
Delaware Homestead-Style Credits and Exemptions
Senior School Property Tax Credit
Homeowners age 65 or older may receive a credit against regular school property taxes on a primary residence.
The credit is 50% of regular school property taxes, up to $500.
The statewide application deadline is April 30.
Open Senior School Property Tax ReliefDisabled Veterans School Tax Credit
Qualifying disabled veterans may receive a credit against 100% of non-vocational school district property tax.
Applicants must meet the disability, Delaware domicile and primary-residence requirements.
The statewide application deadline is April 30.
Open Disabled Veterans School Tax CreditNew Castle County Over-65 Exemption
New Castle County’s 2026 elderly exemption form lists a June 1, 2026 filing deadline.
The form lists a $173,000 maximum county assessed-value exemption for qualifying applicants.
It also lists age, assessed-value, income, domicile and tax-payment requirements.
Open New Castle elderly exemption formNew Castle County Disability Exemption
New Castle County’s 2026 disability form lists a June 1, 2026 deadline.
The form states that an approved application may exempt up to $427,000 of assessed value for county and school district taxes.
Applicants must review disability, income, domicile and ownership rules on the current form.
Open New Castle disability exemption formKent County Elderly / Disability Exemption
Kent County publishes a local exemption for residents age 65 or older and for persons who are 100% disabled.
Published rules include five-year Delaware residency, one-year primary residence, income limits and paid county taxes by April 30.
Kent says this local exemption requires annual review because income limits must be verified.
Open Kent exemption rulesSussex County Over-65 / Disability Exemption
Sussex County’s published over-65 and disability rules are income-limited and tied to Sussex residency, ownership and primary residence.
Recent Sussex materials list an April 30 filing deadline and a $229,000 maximum assessment reduction for qualifying applicants.
Verify the current form date before relying on a prior-year PDF.
Open Sussex over-65 exemption program formA school-tax credit reduces the tax bill. An assessment exemption reduces the taxable assessment used to calculate tax. Do not treat them as the same thing.
Step-by-step
How to Apply for Delaware Senior or Disabled Veteran School Tax Relief
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Confirm your county.
Use the property address to determine whether the home is in New Castle, Kent or Sussex County.
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Confirm the property is your primary residence.
Both state school-tax credit programs require the credit to be tied to a primary residence.
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Choose the correct program.
Use the senior school credit if you are age 65 or older and meet the residency rules.
Use the disabled veteran school credit only if the VA disability and Delaware domicile rules apply.
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Download the official application.
Do not use a paid third-party form when the official Delaware application is available.
Download Senior School Property Tax Credit applicationAfter opening: complete owner name, birth date, property address, domicile date, Social Security number, co-owner section if needed and trust question. Sign the form and attach Delaware ID. -
Send the form to the correct county.
Use New Castle, Kent or Sussex based on the property location.
The state form includes county mailing instructions.
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Save proof of submission.
Keep the application, attachments, mailing receipt, email copy or county confirmation.
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Check the bill when it arrives.
The credit should appear before the county mails the tax bill if the application is approved in time.
The official senior school credit application states that the credit is not permitted retroactively.
Before filing
Documents to Prepare Before You Apply
Delaware driver’s license or State ID: required for each senior credit applicant.
Property address: use the address of the primary residence, not a mailing-only address.
Delaware domicile date: the senior application asks when Delaware became your primary residence.
Social Security number: used by Delaware to verify residency requirements for the senior credit.
Trust agreement: required if the property is titled in an irrevocable trust.
VA documentation: required for the disabled veteran school tax credit.
Social Security card copy: listed by Delaware for disabled veteran credit applicants.
Income proof: required for some county-level elderly or disability exemptions.
Property tax payment status: delinquent property taxes can block credit or exemption approval.
Savings explained
How Delaware Homestead-Style Savings Are Calculated
Delaware school credits are not calculated like a simple appraised-value homestead exemption.
The senior school credit is a bill credit: 50% of regular school property taxes, capped at $500.
The disabled veteran school tax credit can reduce qualifying non-vocational school property taxes by 100%.
Simple senior credit examples
If regular school property tax is $700: 50% is $350, so the estimated credit is $350.
If regular school property tax is $1,400: 50% is $700, but the senior credit is capped at $500.
If the disabled veteran credit applies: the school-tax credit calculation is separate and cannot be combined with the senior school credit.
Open simple school-tax credit calculator
Estimated senior school credit: $500.00
Estimated disabled veteran school credit: $0.00
Program note: Senior estimate uses 50% of school tax, capped at $500.
Property records
How to Search Your Delaware Property Before Filing
Before filing, find your parcel or account record and confirm the county, owner name, property address, school district and current assessment.
New Castle County Parcel Search
Use this for New Castle County parcel, tax, sales and assessment information.
Open New Castle parcel searchKent County PRIDE Property Records
Use this for Kent County assessment, tax, ownership and property record information.
Open Kent County PRIDESussex County Property Search
Use this for Sussex County owner, address, Parcel ID, values and property record tabs.
Open Sussex property searchAssessment records help with tax and property-reference tasks, but they do not replace deeds, legal title review or official recorder records.
Appeal vs credit
What If Your Delaware Assessment or Credit Is Wrong?
A school-tax credit application is not the same as an assessment appeal.
If the credit is missing, contact the county tax or assessment office with your application proof.
If the assessed value is wrong, use the county assessment appeal process and the deadline on the official notice.
Credit or exemption problem
Use this path if your senior, disabled veteran, over-65 or disability benefit is missing or denied.
Call the county office that received the application.
Assessment problem
Use this path if the property value, classification, ownership display or physical characteristics are wrong.
Use the county appeal form and the notice deadline.
New Castle County: the Board of Assessment Review hears assessment appeals and exemption denial appeals.
Kent County: annual assessment appeals must be in writing and are normally due by January 31 at 5:00 PM for the upcoming tax year.
Sussex County: the Board of Assessment Review hears real-property assessment appeals; separate forms are required for each parcel.
Delaware Code: after a board decision, an aggrieved taxpayer may have a limited Superior Court appeal window.
Decision path
What Should You Do Next?
You are 65 or older: review the Senior School Property Tax Credit and send the application to your county by April 30.
You are a qualifying disabled veteran: review the Disabled Veterans School Tax Credit and gather VA documentation before April 30.
You live in New Castle County: check whether the county over-65 or disability exemption gives more local relief.
You live in Kent County: check the annual elderly/disability exemption rules and income limits with Kent Assessment.
You live in Sussex County: confirm the current over-65/disability form date and income rules before filing.
Your tax bill is wrong: contact the tax office or billing office, not the recorder of deeds.
Your deed or title is wrong: use the county recorder or legal help; a property-tax office usually cannot fix title.
Avoid delays
Common Delaware Property-Tax Relief Mistakes
Searching for a non-existent Delaware County office: use New Castle, Kent or Sussex County instead.
Calling the state instead of the county: the state publishes rules, but county offices process local submissions.
Missing April 30: senior and disabled veteran school credit applications are due by April 30.
Assuming retroactive senior credit: the senior application says the credit is not permitted retroactively.
Trying to claim both school credits: Delaware says taxpayers may not claim both the senior and disabled veteran school credits.
Ignoring county programs: county-level over-65 or disability exemptions can be separate from the state school credit.
Using the tax bill to prove the assessment is unfair: tax bills can change because of school rates, exemptions, credits and fees.
Forgetting property-record limits: parcel records are not a substitute for deed or title review.
Important caution
Independent Information, Legal / Tax Caution and FCRA Notice
This page is independent informational content for homeowners.
It is not the official website of the State of Delaware, Delaware Department of Finance, Division of Revenue, New Castle County, Kent County, Sussex County or any government agency.
It is not legal advice, tax advice, an official tax bill, an assessment notice, an exemption approval or a credit determination.
Deadlines, forms, income limits, credit amounts, office hours and filing instructions can change.
Verify current details directly with the responsible county or state office before filing, appealing or estimating savings.
Property records should be used only for property-tax, appraisal, ownership-reference and public-record purposes.
Do not use property-record information for employment, tenant screening, credit, insurance or any FCRA-regulated purpose.
FAQs
Delaware County Homestead Exemption FAQs
Is there a Delaware County in Delaware?
No. Delaware has New Castle County, Kent County and Sussex County.
If you searched for Delaware County DE, choose the county where the property is located.
Does Delaware have a regular homestead exemption for all homeowners?
Delaware does not publish a broad all-age homestead exemption like some other states.
The main homeowner relief programs are school-tax credits and county-level senior, disability or special exemptions.
How much is the Delaware Senior School Property Tax Credit?
The senior school credit is 50% of regular school property taxes, up to $500.
It can only be used on a qualifying primary residence.
What is the senior school credit deadline?
The statewide application deadline is April 30 for the upcoming tax year.
The official application says the credit is not permitted retroactively.
Who qualifies for the senior school credit?
Applicants must be age 65 or older and meet Delaware domicile rules.
Applicants who became Delaware domiciles on or after January 1, 2018 generally need 10 consecutive years of Delaware domicile.
What is the Disabled Veterans School Tax Credit?
Qualifying disabled veterans may receive a credit against 100% of non-vocational school district property tax.
Applicants must meet VA disability, Delaware domicile and primary-residence rules.
Can I claim both the senior and disabled veteran school credits?
No. Delaware guidance says taxpayers may not claim both the Disabled Veterans School Tax Credit and the Senior School Property Tax Credit.
Where do I send the application?
Send the application to the county where the home is located.
Use New Castle County, Kent County or Sussex County instructions on the official form.
Do county exemptions have the same rules statewide?
No. New Castle, Kent and Sussex County local exemption rules can use different deadlines, income limits, assessment caps and review requirements.
Always verify the current county form.
Does a property-tax credit change my assessment value?
Not necessarily. A credit reduces the bill.
An exemption reduces taxable assessment. A value appeal challenges the assessment itself.
Official resources