Delaware Property Tax Relief for Seniors 2026

Every statewide property tax break Delaware offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Delaware's statewide senior property tax break is the Senior School Property Tax Credit: 50% of the school district property tax on a primary residence, up to $500 a year, for homeowners 65 or older. It has no income limit but does have a residency requirement of 10 years for anyone domiciled after 2017. State law also sets an old county-tax exemption for 65+ homeowners, with very low limits: $5,000 of assessed value for income of $3,000 or less. Each county administers that exemption under its own ordinance. Delaware has no statewide assessment freeze, circuit-breaker credit, deferral or rebate program. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Delaware property tax relief programs for seniors

Delaware property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior School Property Tax Credit (14 Del. C. § 1917(c))	Tax credit	65 or older by June 30 before the county fiscal year begins on July 1	None	April 30 before the tax year begins. The Secretary of Finance can waive the deadline for financially disabled individuals.	Delaware Code Title 14, Ch. 19, Subch. I, § 1917(c): School tax credit for persons 65 or older
County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141)	Homestead exemption	65 or older	$3,000 per year statutory limit. A spouse living in the home must also have income of $3,000 or less.	Set by each county, but no earlier than 45 days before the end of the pre-tax year. Eligibility is based on facts as of Sept 1 of the pre-tax year.	Delaware Code Title 9, Ch. 81, Subch. II: Citizens Over 65 Years of Age

Amounts, how to apply and deadlines

Senior School Property Tax Credit (14 Del. C. § 1917(c))

Type: Tax credit
Age: 65 or older by June 30 before the county fiscal year begins on July 1
Income limit: None
Amount: Lesser of 50% of the school district property tax left after other exemptions, or $500 per year. Only for the primary residence. The local school board must have authorized it.
How to apply: File the written application form provided by the county receiver of taxes/treasurer for the county where the home is located. You must have been domiciled in Delaware for 10 consecutive years (as of June 30) if you became a resident after Dec 31, 2017, or 3 years if you became a resident between Jan 1, 2013 and Dec 31, 2017. If you qualify for both this and the Disabled Veterans School Property Tax Credit, you get the veterans credit instead.
Deadline: April 30 before the tax year begins. The Secretary of Finance can waive the deadline for financially disabled individuals.
Source: Delaware Code Title 14, Ch. 19, Subch. I, § 1917(c): School tax credit for persons 65 or older

County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141)

Type: Homestead exemption
Age: 65 or older
Income limit: $3,000 per year statutory limit. A spouse living in the home must also have income of $3,000 or less.
Amount: Up to $5,000 of assessed value exempt from county property tax. Municipal, ditch and sewer taxes are not covered. Kent County Levy Court must set its senior exemption by ordinance (§ 8141), so actual county terms vary.
How to apply: Apply on the county's form to the New Castle County Department of Finance or the Kent or Sussex County Board of Assessment. You must own and live in the home and have been domiciled in Delaware for the 10 years before October of the pre-tax year. Cannot be added on top of another exemption you receive. No annual renewal unless your or your spouse's income goes over $3,000 or you no longer own the home.
Deadline: Set by each county, but no earlier than 45 days before the end of the pre-tax year. Eligibility is based on facts as of Sept 1 of the pre-tax year.
Source: Delaware Code Title 9, Ch. 81, Subch. II: Citizens Over 65 Years of Age

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Delaware income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Delaware state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Delaware?

Senior School Property Tax Credit (14 Del. C. § 1917(c)): tax credit; County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141): homestead exemption (delcode.delaware.gov, delcode.delaware.gov).

At what age do Delaware seniors qualify for property tax relief?

Senior School Property Tax Credit (14 Del. C. § 1917(c)): 65 or older by June 30 before the county fiscal year begins on July 1; County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141): 65 or older.

Is there an income limit for Delaware senior property tax relief?

Senior School Property Tax Credit (14 Del. C. § 1917(c)): None; County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141): $3,000 per year statutory limit. A spouse living in the home must also have income of $3,000 or less..

What is the deadline to apply in Delaware?

Senior School Property Tax Credit (14 Del. C. § 1917(c)): April 30 before the tax year begins. The Secretary of Finance can waive the deadline for financially disabled individuals.; County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141): Set by each county, but no earlier than 45 days before the end of the pre-tax year. Eligibility is based on facts as of Sept 1 of the pre-tax year..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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