Delaware Program Overview

Sussex County:

• The applicant has been a full-time resident in Sussex County for at least five (5) full years immediately preceding the application.
• The applicant is the owner and primary resident of the real property and the dwelling for which such exemption is claimed.
• The applicant is 65 years of age or older by April 30 of the current tax year.
• The applicant’s income is not in excess of $6,000 or, in the event of a marriage and/or civil union, the combined income for husband and wife is not more than $7,500 a year. Income shall not include Social Security benefits or Railroad Retirement benefits (Tier 1 only).
• Income used is adjusted gross income as reported on your Federal Tax Form. This would be income for the previous calendar year.
• If the application is approved, the maximum exemption amount is $229,000, which is subtracted from your total assessment. The remainder of the assessment (if any) is taxable.

January 1 thru April 30 each year.

• Delaware Driver’s License or official state ID
• Prior year’s Federal income tax form and the related schedules, or if not required to file a federal income tax return, attach Social Security Benefit statements, interest statements, pension statements, and indicate the last year a Federal income tax return was filed
• Application

Kent County:

• Applicant must be 65 years of age by May 31.
• The applicant(s) must currently reside on the property and have resided on the property as their principal place of residence for 12 months immediately prior to application. This 12-month requirement is waived for veterans who are 100% disabled as a result of their military service, but they must currently reside on this property as their principal place of residence.
• The applicant must have been a resident of the State of Delaware for the 5 years immediately preceding the tax year for which an exemption is sought. This 5-year requirement is waived for veterans who are 100% disabled as a result of their military service, but they must currently reside on this property as their principal place of residence.
• Title to the property for which the exemption is sought must be in the name of the applicant (or the applicant and the applicant’s spouse), or a revocable grantor trust with the applicant listed as a trustee, as reflected in the official records of the county.
• Income in the previous calendar year is $18,000 or less, if single, or less than $24,750, if married

April 30, 2026

• Delaware Driver’s License or official state ID
• Prior year’s Federal income tax form and the related schedules, or if not required to file a federal income tax return, attach Social Security Benefit statements, interest statements, pension statements, and indicate the last year a Federal income tax return was filed
• Application

New Castle County:

• Applicant must be at least 65 years of age prior to July 1 of the fiscal year for which the exemption is sought.
• Applicant must own the property.
• The property must be the applicant’s principal residence.
• The applicant’s income does not exceed $65,000 per year or, if the applicant is married, the spouses’ combined income does not exceed $65,000 per year. “Income” is calculated as adjusted gross income reported to the Internal Revenue Service on the applicant’s previous calendar year’s Federal Income Tax Return (Form 1040), and does not include Social Security or Tier 1 Railroad Retirement Benefits.
• The July 1, 2024, assessed value of the applicant’s real property does not exceed $676,000. (The property’s assessed value is the value placed on the property for County taxation purposes, and not the property’s actual or estimated current fair market value.)
• Applicant must have been legally domiciled within the State of Delaware for a period of ten consecutive years before July 1, 2026.
• Property must have all taxes and sewer service charges paid in full, or the applicant must be actively enrolled and making monthly payments of any and all tax and sewer service charges due and collectible.
• Property must continue one of these options to keep the exemption from year to year.
• If the application is approved, the maximum amount of the exemption for County tax purposes is $173,000 subtracted from the total assessed value of the applicant’s property.

June 1, 2026

• Delaware Driver’s License or official state ID
• Prior year’s Federal income tax form and the related schedules, or if not required to file a federal income tax return, attach Social Security Benefit statements, interest statements, pension statements, and indicate the last year a Federal income tax return was filed
• Application

• Homeowners 65 years or older who are residents of Delaware as their principal residence and not receiving any property tax credit, even in another state.
• If moved to Delaware between January 1, 2013, and December 31, 2017, must be a resident for 3 consecutive years.
• If moved to Delaware on or after January 1, 2018, must be a resident for 10 consecutive years.
• All property taxes must be paid in full by June 30 of the preceding tax year.

Statewide deadline is April 30 for the upcoming tax year.

• Application, including social security number
• Date you became a primary resident in Delaware
• Copy of Delaware Driver’s license or state ID