In Delaware, there is no age at which you stop paying property taxes. The obligation runs as long as you own the home. What changes at 65 is that you become eligible for the state’s Senior School Property Tax Credit and, depending on where you live, a county-level exemption that can knock six figures off your taxable assessment.
What Relief You Actually Get at 65
The statewide program is the Senior School Property Tax Credit. If you qualify, it pays 50 percent of your school property taxes, capped at $500 per year.1State of Delaware Department of Finance. Senior School Property Tax Relief It applies only to the school district portion of your bill, not to county or municipal taxes. School taxes are usually the largest slice of a Delaware property tax bill, so the credit still matters.
There is no income test for the state credit. If you meet the age, ownership, and residency rules, your income is not a factor.
Qualifying for the State Credit
You must be at least 65 by June 30 immediately before the start of the county fiscal year.2State of Delaware Department of Finance. Application for Senior School Property Tax Credit The home has to be your primary residence, and you must hold legal title. Co-owning spouses get one credit per property per year, not two.
Delaware also imposes a residency waiting period that depends on when you became a resident:
- Moved to Delaware before January 1, 2013: eligible in the next tax year after establishing residency.
- Moved between January 1, 2013 and December 31, 2017: three consecutive years of Delaware residency required.
- Moved on or after January 1, 2018: ten consecutive years of Delaware residency required.1State of Delaware Department of Finance. Senior School Property Tax Relief
That ten-year rule catches recent retirees off guard. Relocate to Delaware in 2020 and you will not qualify for the state credit until 2030, no matter your age. County exemptions can have shorter residency periods, so check those separately.
County Exemptions on Top of the State Credit
Each of Delaware’s three counties runs its own senior exemption. These reduce your taxable assessment rather than paying part of the bill, and most impose income limits the state credit does not. You can hold the state credit and a county exemption at the same time.
New Castle County
The elderly exemption can remove up to $173,000 of assessed value from both county and school taxes. The application deadline for the upcoming tax year is June 1, 2026, filed with the Office of Assessment at 87 Reads Way, New Castle, DE 19720.3New Castle County. Elderly Exemption Application4New Castle County. Tax Exemptions Current income limits and documentation requirements change, so confirm them with the assessment office before filing.
Kent County
You must turn 65 by May 31 of the relevant year. Adjusted gross income cannot exceed $18,000 if single or $24,750 if married, but Social Security and railroad retirement benefits are excluded from that calculation. Many retirees whose total income looks too high still qualify once Social Security is backed out. You need five consecutive years of Delaware residency and at least one year owning the home as your primary residence. All county taxes, fees, and charges must be paid in full by the April 30 deadline.5Kent County Delaware. Credits and Exemptions for Seniors, Disabled and Veterans
Sussex County
Sussex exempts up to $229,000 of assessed value. You must be 65 by June 30 of the current tax year and have lived in the county for the preceding five years. Income limits are tight: income other than Social Security cannot exceed $6,000 for a single applicant or $7,500 for a married couple. Applications run January 1 through April 30.6Sussex County Delaware. Tax Assistance Programs
How and When to Apply
Download the state Senior School Property Tax Credit application from the Delaware Department of Finance website or pick one up at your county government office. A Delaware driver’s license or state ID handles both age and residency. If more residency proof is needed, utility bills or voter registration usually satisfy the request.2State of Delaware Department of Finance. Application for Senior School Property Tax Credit
The statewide deadline is April 30 for the upcoming tax year.1State of Delaware Department of Finance. Senior School Property Tax Relief If you are also applying for a county elderly exemption, check that county’s separate deadline. New Castle County’s, for instance, is June 1 rather than April 30.
Keeping the Credit
Once approved, the credit shows up as a line-item reduction on the school portion of your bill. To keep it the following year, you must pay your full property tax bill by the end of each tax year, or the credit lapses until you catch up.1State of Delaware Department of Finance. Senior School Property Tax Relief Sussex County goes further: all taxes, fees, sewer charges, and other county amounts on every parcel you own must be paid in full before the application deadline.6Sussex County Delaware. Tax Assistance Programs If you sell the home or it stops being your primary residence, the credit ends.