Senior School Property Tax Credit





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The local school board allows for a credit against school taxes imposed against principal residence that is the lesser of 50% of taxes remaining after homestead and other exemptions are taken, or $500. The vocational portion of the tax bill is excluded. The senior cut is calculated after across-the-board cuts.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program. The property must be a primary residence.

Eligibility Criteria



Principal Residence

Description of Eligibility Criteria

The individual must be 65 years of age or older, the property must be owned by the individual. As of June 30th of the year for which the benefit is claimed, the person must have been a Delaware resident for the three prior years. If there are multiple owners, each can file for the benefit, but they can only receive a proportional share of the benefit.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

States will mail rebate checks directly to individuals who qualify for the program.

Record ID



To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported. Must file a written application by February 16th for the first year the benefit is claimed, and April 30th for all subsequent years. These limits can be waived by the Secretary of Finance if an individual has a physical or mental impairment that prevents them from filing on time.


Del. Code tit. 14, § 1917 (c) (in effect for 2017)
Application for Senior School Property Tax Credit [ accessed 2/20/17]

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