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Homeowners age 65 or over are eligible for a tax credit against regular school property taxes of 50 percent (up to $400). This credit may only be used against property taxes on a primary residence.
IMPORTANT CHANGES TO THE SENIOR PROPERTY TAX RELIEF PROGRAM:
On June 28, 2012, Governor Markell signed H.B. 209, which made the following changes to the State's Senior Property Tax program:
- Three-year Residency Requirement for New Applicants: Individuals who establish legal domicile in Delaware AFTER December 31, 2012, will be required to have been legally domiciled within the State for a period of at least 3 consecutive years in order to be eligible to receive a credit. Individuals who have established domicile in Delaware prior to January 1, 2013, will be eligible to receive the credit in the ensuing tax year.
- Application Deadline Moved to April 30: As a result of this legislation, starting in 2013 applications must be filed with and received by the receiver of taxes or county treasurer no later than April 30 immediately prior to the beginning of the tax year. Eligible applicants, however, may turn 65 at any point up to June 30 immediately prior to the beginning of the county fiscal year. For example, an individual who turned 65 on June 15 would be eligible for the credit so long as his or her application was received by April 30.
- Taxpayers must pay their property tax bill in full by the end of each tax year in order to qualify for this credit for the subsequent property tax year.
- Application Deadline: April 30th.
- To qualify, a copy of a valid driver's license or official state ID is required for each applicant at the time of application.
New Castle County