Delaware property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Appeal process
Under 9 Del. C. 8312(c), an aggrieved party who properly appealed to the county assessing body may appeal its decision to Superior Court within 30 days by postmark after receiving notice.
Official source. Statutory. Verified .
Senior School Property Tax Relief
Homeowners 65+ using a primary residence; subject to the residency and timely-payment conditions described in the linked program.
Official source. Verified .
Disabled Veterans School Tax Credit
Qualifying veterans must receive 100% compensation for service-connected permanent and total disability via individual unemployability or a 100% VA rating, and have Delaware domicile for three years.
Official source. Verified .
Counties and county equivalents
- Kent CountyNot yet verified
- New Castle CountyNot yet verified
- Sussex CountyNot yet verified
Common questions
How do property tax appeals work in Delaware?
Under 9 Del. C. 8312(c), an aggrieved party who properly appealed to the county assessing body may appeal its decision to Superior Court within 30 days by postmark after receiving notice.
Sources
delcode.delaware.gov
Any person who, after properly filing an appeal before any board of assessment or Department or Office of Finance feels aggrieved by the decision of such body may, within 30 days by postmark date after receiving notice of its decision, appeal therefrom to the Superior Court
Verified October 24, 2026
finance.delaware.gov
Homeowners age 65 or over are eligible for a tax credit against regular school property taxes of 50 percent (up to $500). This credit may only be used against property taxes on a primary residence.
Verified October 24, 2026
finance.delaware.gov
Receive 100% disability compensation due to service-connected, permanent and total disability based on individual unemployability or a 100% disability rating from the U.S. Department of Veteran Affairs (USVDA) and Have held legal domicile in Delaware for the past 3 years.
Verified October 24, 2026