What property tax relief programs are available in New Castle County, Delaware?

New Castle County offers an Over-65 (elderly) exemption and a disability exemption that reduce the assessed value used for county and school taxes by up to $173,000 each (deadline June 1). The State of Delaware offers a Senior School Property Tax Credit of 50% of school taxes up to $500 and a Disabled Veteran School Tax Credit of 100% of school taxes (deadline April 30). Farmland can be assessed on agricultural use (deadline February 1), and approved exemption holders can get 50% off county sewer service plus a sewer lateral clean-out reimbursement of up to $75 per year.

What is the deadline to apply for the New Castle County senior property tax exemption?

Applications for the New Castle County Over-65 and disability exemptions must be filed with the Assessment Division by June 1 to take effect for the tax year beginning July 1. The State of Delaware Senior School Property Tax Credit and Disabled Veteran School Tax Credit are due April 30. Farmland assessment applications are due February 1.

Who qualifies for the New Castle County Over-65 exemption?

Homeowners who are 65 or older before July 1, use the property as their principal residence, have been legally domiciled in Delaware for 10 consecutive years, have adjusted gross income (excluding Social Security) of $65,000 or less, own a property assessed at $676,000 or less, and are current on county taxes and sewer charges (or on an approved payment plan). The school-tax portion has a lower income limit of $15,000 single or $19,000 married.

Do I need to reapply for my property tax exemption every year?

No. Once New Castle County approves an Over-65 or disability exemption, you do not need to reapply as long as you continue to use the same property as your principal residence. If you move, you must file a new application for the new home.

What is the difference between the senior exemption and the senior school tax credit?

The county Over-65 exemption subtracts up to $173,000 from your assessed value before county and school taxes are calculated, and has income limits. The State Senior School Property Tax Credit is a credit of 50% of your school tax bill up to $500, has no income limit, but requires 3 or 10 years of Delaware residency depending on when you moved to the state. They are separate programs with separate forms and deadlines.

Property Tax Relief Programs

New Castle County & State of Delaware · Figures from NCC forms revised January 6, 2026

Seniors, people with disabilities, disabled veterans, and farmland owners in New Castle County can lower their property tax bill through the programs below. Most are one-time applications — once approved, the exemption stays with you as long as you keep the same principal residence. Here's who qualifies, what you save, when to file, and the official forms.

February 1

Farmland assessment (agricultural use valuation)

April 30

State credits: Senior School Property Tax Credit & Disabled Veteran School Tax Credit

June 1

County exemptions: Over-65 (elderly) & disability — effective July 1

Already approved? You don't need to reapply. New Castle County keeps your Over-65 or disability exemption in place as long as the property remains your (or your spouse's) principal residence. File a new application only if you move. Approval also requires your county tax and sewer accounts to be current or on an approved payment plan.

The Programs

Over-65 "Elderly" Exemption

New Castle County · reduces county and school taxes

Due June 1

Who qualifies

Age 65 or older before July 1 of the tax year
The home is your or your spouse's principal residence
Legally domiciled in Delaware for 10 consecutive years
Assessed value (July 1, 2024 basis) of $676,000 or less
County portion: adjusted gross income of $65,000 or less (single or married combined), not counting Social Security or Railroad Retirement Tier 1
School portion: income of $15,000 or less (single) / $19,000 (married)
County taxes and sewer charges current, or on an approved payment plan

What you get

Up to $173,000 subtracted from your assessed value for county tax
Up to $173,000 subtracted from your assessed value for school tax (if you meet the lower income limit)
County sewer service billed at 50% off (or the minimum bill)
Eligible for the sewer lateral clean-out reimbursement
Attach your prior-year Federal Form 1040 (or SSA-1099 if you no longer file)

2026 Over-65 Application (PDF) Email to assessment@newcastlede.gov

Senior School Property Tax Credit

State of Delaware · credit against the school portion of your bill · no income limit

Due April 30

Who qualifies

Age 65 or older before the start of the tax year (July 1)
The home is your principal residence
Valid Delaware driver's license or state ID
Residency: if you moved to Delaware between 2013 and 2017, at least 3 years; if you moved 2018 or later, at least 10 years
Property taxes must not be delinquent

What you get

A credit of 50% of your school tax line item, up to $500 per year
Applied automatically to future bills once approved
Cannot be combined with the Disabled Veteran School Tax Credit
Not retroactive — a late application counts for the following year

Senior School Tax Credit Application (PDF)

Disability Exemption

New Castle County · reduces county and school taxes · extra amounts for limb loss and service-connected disability

Due June 1

Who qualifies

Disabled before July 1 — unable to engage in substantial gainful activity because of blindness or a physical/mental impairment expected to last at least 12 months
The home is your or your spouse's principal residence
Legally domiciled in Delaware for 10 consecutive years — waived if you were totally and permanently disabled while serving in the U.S. armed forces and honorably discharged
County portion: adjusted gross income of $65,000 or less (excluding Social Security)
School portion: income of $15,000 or less (single) / $19,000 (married)
Proof: Social Security award certificate, or a physician's attestation on the form

What you get

Up to $173,000 subtracted from assessed value for county tax, and up to $173,000 for school tax
An additional $227,000 if the disability involves loss (or loss of use) of limbs requiring a home with special fixtures — total up to $427,000
An additional $27,000 if you became disabled while serving in the U.S. armed forces
County sewer service at 50% off and eligibility for the clean-out reimbursement

2026 Disability Application (PDF) Email to assessment@newcastlede.gov

Disabled Veteran School Tax Credit + County Exemption

State of Delaware credit · New Castle County then zeroes your county tax

Due April 30

Who qualifies

100% disability rating from the U.S. Department of Veterans Affairs, or 100% compensation for a service-connected permanent and total disability based on individual unemployability
The home is your primary residence
Legal domicile in Delaware for the past 3 years
Valid Delaware driver's license or state ID; property taxes not delinquent
Submit a copy of your VA disability determination with the application

What you get

A credit of 100% of your school tax (the vocational-technical district portion is not included)
Once the State credit is approved, New Castle County reduces your county property tax and crossing-guard tax to zero — no residency waiting period for the county portion
You still pay street light tax and stormwater/local charges
Cannot be combined with the Senior School Property Tax Credit

Disabled Veteran Credit Application (PDF) State program page

Farmland Assessment

New Castle County · land valued on agricultural use instead of market value

Due February 1

Who qualifies

Land actively devoted to agricultural, horticultural, or forest use
Proof of at least $1,000 in farm income for the calendar year before the application (or a Federal Schedule F)
Annual filing deadline is February 1; acreage is allocated by use class and soil group on the form

What you get & watch out for

The land is assessed on its agricultural productivity value, which is typically far below market value
The farmhouse, garage, and similar structures are excluded from the farmland acreage
Rollback risk: if the land later stops qualifying (for example, it is developed), it becomes subject to rollback taxes for up to 10 preceding years

Farmland Application (PDF)

Sewer Lateral Clean-Out Reimbursement

New Castle County · for approved Over-65 and disability exemption holders on county sewer

Once per 12 months

Who qualifies

You hold an approved New Castle County Over-65 or disability exemption
You receive sewer service from New Castle County (not a municipal system such as Middletown's)
The clean-out was performed on the lateral on your own property

What you get

Reimbursement of up to $75, payable once per 12-month period
Submit the completed form with your receipt by mail
Questions: Assessment Division, (302) 395-5520

Reimbursement Form (PDF)

Live in Wilmington, Newark, or another town? Municipal property taxes are billed separately and cities run their own senior and disability programs. Check wilmingtonde.gov or newarkde.gov, or call your city's finance office.

How to Apply

Email or faxSend the completed form and documents to assessment@newcastlede.gov or fax (302) 395-5544.

In person or by mailNew Castle County Assessment Division
87 Reads Way, New Castle, DE 19720
Mon–Fri 8 a.m.–4 p.m.

QuestionsAssessment Division (302) 395-5520
Constituent Affairs (302) 395-5114

Free help with the formsThe AARP Foundation Property Tax-Aide program helps Delaware homeowners apply — no AARP membership needed.

Not sure what your property is assessed at? Look up your address to see your assessed value, deed history, and school district — then check whether you fall under the $676,000 value cap for the Over-65 exemption. Think your assessment itself is too high? That's a separate process — see the assessment appeals guide.

Frequently Asked Questions

No. Once New Castle County approves an Over-65 or disability exemption, it continues as long as you (or your spouse) keep the property as your principal residence and stay current on county taxes and sewer charges. If you move, file a new application for the new home as soon as possible. It is your responsibility to tell the county if you no longer qualify.

The county Over-65 exemption subtracts up to $173,000 from your assessed value before county and school taxes are calculated; it has income limits and a $676,000 value cap, and is due June 1. The State Senior School Property Tax Credit is a credit of 50% of your school tax up to $500; it has no income limit but a residency requirement (3 or 10 years depending on when you moved to Delaware), and is due April 30. They are separate programs with separate forms.

No. For the county Over-65 and disability exemptions, income means the adjusted gross income on your previous year's Federal Form 1040, minus Social Security and Railroad Retirement Tier 1 benefits (the form has you subtract line 6b from line 11). If you no longer file a return, include your SSA-1099 and any other 1099 forms.

The county Over-65 exemption is capped at properties assessed at $676,000 or less. Above that, the county form notes only a small State senior exemption ($5,000) for residents whose income does not exceed $3,000. However, the State Senior School Property Tax Credit (50% of school tax up to $500) has no value cap and no income limit, so most senior homeowners still qualify for that one.

You are exempt on your percentage share of the property's total assessment, up to the program maximum ($173,000 for the Over-65 exemption; up to $427,000 for the disability exemption). The form asks for each co-owner's name, relationship, and percentage share.

The county tax exemption may remain in effect for the rest of the fiscal year (ending June 30), provided the surviving spouse continues to live in the home as their principal residence.

No. Exemptions reduce the taxable amount but do not change the assessed value itself, and they are not evidence in an assessment appeal. If you believe your assessed value is too high, that is a separate process handled by the Board of Assessment Review — see our appeals guide.