Homestead Exemption for Elderly Persons with Local Option

State

Delaware

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible persons 65 years or older are allowed an exemption up to $5,000 of the assessed value of the property. The exemption applies to county taxes with each county able to establish own eligibility requirements and expand the benefits. Municipalities may also adopt an exemption for municipal property taxes. The value of the exemption is set locally, with no cap established by the state. Applicants must apply with the municipality where the property is located. Application deadlines vary by municipality. Each of the three counties in the state have expanded the benefit amounts. In addition, a waiver is provided for property taxes on a mobile home up to an assessed valuation determined by the county council. This benefit may not be applied to ditch taxes and sewer taxes. Applications must be filed annually in the county where the property is located. Consult county offices for application deadlines and any other requirements.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Principal Residence

Other Criteria

Description of Eligibility Criteria

For the state program, eligible individuals are 65 years of age or more, own their home, and have an income which does not exceed $3,000 per year or $6,000 if married. Each of the three counties in the state have different income eligibility requirements and some have additional eligibility criteria. For residents who established a legal domicile in the state before 31 December 2018, the resident must have been legally domiciled in the state for at least 3 years to be eligible for the credit. For residents establishing a legal domicile in the state after 31 December 2018, the resident must have been legally domiciled in the state for at least 10 consecutive years to be eligible for the credit. Counties also have defined income differently. Consult the county tax office where the property is located for more information. This exemption cannot be in addition to any other exemption for which they may qualify. To qualify, you must meet the requirements by September 1st of the year prior to the one in which you apply for the benefit.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID

DE101_RR19

Footnotes

The Kent County Levy Court exempts all real property owned by citizens over the age of 65 from real estate taxes. The exemption amount in New Castle County is up to $32,000. The exemption amount in Sussex County is up to $12,500.

Sources

Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2019)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf

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