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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 $500). This credit may only be used against property taxes on a primary residence.

Important Changes to the Senior Property Tax Relief Program

On July 17, 2017 Governor Carney signed HB 99 which made the following changes to the State’s Senior Property Tax program:

Ten-year Residency Requirement for New Applicants

Individuals who establish legal domicile in Delaware on or after January 1, 2018 will be required to have been legally domiciled within the State for a period of at least 10 consecutive years in order to be eligible to receive a credit. Individuals who establish legal domicile in Delaware AFTER December 31, 2012, but prior to January 1, 2018 will continue to 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.

More Information

• FAQS: Senior School Property Tax Credit
• Application: Senior School Property Tax Credit (PDF)