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 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.
- 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.