Delaware's property tax drew national attention after the first reassessments in decades. This guide covers who assesses property, the reassessment history, the senior school tax credit, how to appeal, and what remains unsettled, using official Delaware sources read on 2 November 2026.
Delaware property is assessed county by county. The code sets separate procedures for each county (Kent under Chapter 41, New Castle under Chapter 13, Sussex under Chapter 70 of Title 9), and the House Democrats release states that each county keeps independent authority over its assessment department and reassessment schedule. The constitution requires land and buildings to be included in real estate assessments and taxes to be uniform within the territory of the authority levying them.
The standard in Title 9 is fair market value as of the most recent reassessment base year in the county, and all real property must be reassessed at least once every 5 years. Tax rates are set locally (county, school district and, where one exists, municipality), so your bill depends on which of each you live in. We did not find an official statement of a typical statewide rate, so this guide does not give one; use your county's current rate chart.
Between 2021 and 2025 all three counties reassessed, after a 2020 ruling that found the property tax system unconstitutional. The previous reassessments were New Castle 1987, Kent 1987 and Sussex 1974. According to the House Democrats, the average New Castle County resident saw assessed home values rise by 433%, and lawmakers responded with several rounds of legislation.
| Measure (descriptions per House Democrats, 19 June 2026; status per legis.delaware.gov, read 2 Nov 2026) | What it does |
|---|---|
| SB 228 (enacted without signature 11 Feb 2026) | Lets New Castle County's Office of Finance review non-residential parcels; corrections must be made by 16 Oct 2026; school boards' tax warrant deadline moved from 9 July 2026 to 22 Oct 2026 |
| HB 461 (signed 23 July 2026) | Lets New Castle school districts reset 2026-2027 tax rates to account for roll adjustments, generally without raising projected operating revenue |
| HB 462 (became law without the governor's signature, 5 Aug 2026) | Allows New Castle non-vocational districts to keep separate residential and non-residential rates, with the non-residential rate at least equal to and no more than 1.85 times the residential rate |
| HB 463 (passed House; listed in Senate Executive committee on 18 June 2026) | Would align New Castle's school-tax elderly exemption eligibility with the county exemption |
The 19 June 2026 release said all 6 bills in the package were heading to the Senate. We checked only HB 461, 462 and 463 on the legislature's site: HB 461 and HB 462 became law, and for HB 463 we found no action after 18 June 2026. We did not check the other three bills, so look them up on the General Assembly site. Two proposed working groups would report draft legislation by 30 June 2027.
The Department of Finance says homeowners age 65 or over are eligible for a credit against regular school property taxes of 50 percent, up to $500, and that it may only be used against property taxes on a primary residence. Residents who established Delaware domicile on or after 1 January 2018 need at least 10 consecutive years of domicile; those who did so after 31 December 2012 and before 1 January 2018 need at least 3 years. You must pay the prior year's bill in full by the end of the tax year to qualify for the next year. A copy of a valid driver's license or state ID is required with the application; the state page lists an application deadline of 30 April and links the current form, so confirm the deadline there.
| Our illustration: regular school tax bill | 50% of the bill | Credit (capped at $500) | Bill after credit |
|---|---|---|---|
| $400 | $200 | $200 | $200 |
| $800 | $400 | $400 | $400 |
| $1,000 | $500 | $500 | $500 |
| $1,500 | $750 | $500 | $1,000 |
This table is our arithmetic on the state's 50 percent / $500 rule using made-up bills; it is not an official calculation and ignores any county exemptions.
Separately from the state credit, New Castle County raised its County Property Tax Elderly Exemption value limit from $32,000 to $173,000, with income limits of $50,000 for individuals and $65,000 for couples. The House Democrats release says the School Tax Elderly Exemption still carries a $15,000 single and $19,000 combined income limit, which HB 463 would change; it passed the House, and we found no later action than its 18 June 2026 listing in Senate Executive committee. Kent and Sussex programs are set by those counties; use their assessment offices.
Title 9 sets the appeal calendar for the annual assessment: New Castle assessments are made public by 1 March and written notice of appeal must be filed before 15 March; Kent assessments are public by 1 April and Sussex by 15 February. Kent and Sussex boards hear appeals from 1 March to 31 May (or until all appeals are heard in a reassessment year); New Castle sets no fixed window in the code, but the board must give at least 10 days' notice of your hearing, and not appearing counts as abandoning the appeal. A reassessment-year schedule can differ, so read your notice. The board's decision is presumed correct and the appellant carries the burden of proof. If you disagree with the decision, you may appeal to Superior Court within 30 days by postmark date after receiving notice. If a reduction means you overpaid by $50 or more, you are entitled to a refund; below $50 the county may refund or credit it.
Rates, due dates, local exemptions and payment portals are set by each county, school district and municipality. The New Castle and Sussex county sites blocked our automated reader, so this guide does not quote their rate charts, bill due dates or current exemption forms. We also did not find an official source stating the state itself levies no property tax, so we make no claim either way; rely on your county tax bill.