Property tax relief for seniors in Delaware

Who qualifies

You can get the credit if:

• you are 65 or older as of June 30 just before the county's fiscal year starts,
• you own the home and it is your primary residence,
• you have lived in Delaware long enough (see below), and
• you paid your property tax bill in full by the end of the prior tax year.

The Department of Finance lists no income limit for this credit.

Living in Delaware ("domicile")

Delaware must be your legal home, not a seasonal or temporary one. If you are away for 12 months, the state can treat that as proof you gave up your Delaware domicile. You must be able to prove where you live if asked.

How long you must live in Delaware

What it pays

• The credit is 50% of your regular school property taxes, up to $500 a year.
• It applies only to the regular school property tax on your primary residence. It does not reduce county or city taxes.
• The credit is figured after any other exemptions you get, so it is half of the school tax that is left.
• The state pays your school district back for the credit from a state fund.

If you own the home with someone else

• Married couples who own the home together get one credit per year.
• Other co-owners (such as siblings) each get their share of the credit. Only one full credit is allowed per home each year.
• Homes held by a guardian, trustee, conservator or other fiduciary can qualify. Homes owned by a corporation cannot.

How to apply

1. Get the form. The Senior School Property Tax Credit application is on the Delaware Department of Finance website (finance.delaware.gov/senior-relief), or ask your county.
2. Fill it out and attach a copy of a valid Delaware driver's license or state ID card for each applicant.
3. Send it by April 30 just before the tax year starts. Your county's receiver of taxes must have it by then. The Secretary of Finance can waive the deadline for someone who was unable to handle their own money because of a disability, if no spouse, guardian or other person was authorized to act for them.
4. Questions go to your county:
   • New Castle County: (302) 395-5520, [email protected]
   • Kent County: (302) 744-2341, [email protected]
   • Sussex County: (302) 855-7871

The Department of Finance has a "Commonly Asked Questions" page on its website. Ask your county whether you need to send a new application in later years.

Keeping the credit

• Pay your tax bill in full each year. If you do not pay your whole property tax bill by the end of the tax year, you lose the credit for the next year. You can get it back in a later year by paying all taxes and penalties you owe before the next tax year starts.
• Only claim what you qualify for. If the credit is claimed when you did not qualify, the state can bill you for it, plus a penalty and interest, unless there was a reasonable cause.
• If your claim is denied, you can appeal the same way you would appeal a property tax assessment. Ask your county how.

Things people miss

• No income limit is listed. Seniors with good retirement income can still qualify.
• Residency clock. If you moved here in 2018 or later, the credit starts only after 10 years in a row in Delaware. Mark the date.
• The April 30 deadline comes before the tax year. Do not wait for your tax bill to apply.
• A big tax bill you cannot pay in full can cost you next year's credit. Talk to your county early.
• Only the school tax. Your county and town taxes are not reduced by this credit. Ask your county about any local senior programs.

Other help with housing costs

• Energy bills: the Delaware Energy Assistance Program helps with heating and cooling costs. Apply through ASSIST at assist.dhss.delaware.gov.
• Aging and Disability Resource Center (ADRC): for help finding housing and home repair programs, call 1-800-223-9074.

See all benefits in Delaware for health care, food and energy help.

Phone numbers: Free help lines for Delaware agencies

Check what you may qualify for