Variations in Receipt of Benefit
No Variation in Receipt of Benefits
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
Characteristics of Eligible Property
Only residential property is eligible for this program.
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.
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2021)
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]