Helping Delaware Seniors Understand and Apply for Property Tax Relief

The State of Delaware offers a Senior School Property Tax Credit for eligible homeowners age 65 and older. This credit may help reduce the school property tax portion of your property tax bill. At Milford Advocacy for the Homeless, we know that every dollar matters, especially for seniors living on fixed incomes. This resource page is designed to help you understand who may qualify, what documents are needed, and where to send your application.

Important Deadline

• Statewide application deadline: April 30
• Applications must be submitted by April 30 for the upcoming tax year.
• This credit is not permitted retroactively, which means you cannot apply later and receive the credit for a previous year.

Who May Qualify?

• You may qualify for the Senior School Property Tax Credit if:
• You are 65 years of age or older by June 30 immediately before the beginning of the county fiscal year.
• The property is your principal residence.
• You are not delinquent on your property taxes.
• You meet Delaware residency requirements.
• You provide a copy of your Delaware driver’s license or official Delaware State ID with your application.

Delaware Residency Requirements

• Residency requirements depend on when you became a Delaware resident.
• If you moved to Delaware between January 1, 2013 and December 31, 2017, you must have been a Delaware resident for at least three years before applying.
• If you moved to Delaware on or after January 1, 2018, you must have been a Delaware resident for at least ten years before applying. The application asks for the date Delaware became your primary residence. This is the date Delaware became your legal domicile, not necessarily the date you moved into your current home.

Principal Residence Requirement

• The property must be your principal residence.
• You may only have one principal residence. If this property is not your principal residence, you do not qualify for this credit. If you receive another property tax credit in Delaware or another state or county that also requires a principal residence, you may not qualify for this credit.

Property Ownership Information

The application will ask whether you are the sole owner of the property. If there are co-owners, you may need to provide:

• Co-owner name
• Co-owner address
• Relationship to the co-owner
• Co-owner birth date
• Co-owner Social Security number

More than one person may claim the credit for the same property if they meet the requirements, but no more than one full credit may be taken per property. Unless co-owners are married or entered into a civil union and own the property as tenants by the entireties, each individual claiming the credit may need to submit a separate application.

Social Security Number Requirement

• The application requires your Social Security number.
• The State of Delaware uses this information to verify that you meet the residency requirements for the credit.

Property Held in an Irrevocable Trust

If the property is part of an irrevocable trust, you must provide a copy of the complete trust agreement with the application.

What You Need to Submit

Before mailing your application, make sure you include:

• Completed application form
• Applicant signature and date
• Co-owner signature and date, if applicable
• Copy of Delaware driver’s license or official Delaware State ID for each applicant
• Copy of trust agreement, if the property is part of an irrevocable trust

Where to Send Your Application

Send your completed application to the county where the property is located.

New Castle County

Assessment Department
87 Read’s Way
New Castle, DE 19720
Phone: 302-323-2600

Kent County

Finance Department
P.O. Box 802
Dover, DE 19903
Phone: 302-744-2341

Sussex County

Assessment Division
P.O. Box 589
Georgetown, DE 19947
Phone: 302-855-7871

Need Help Understanding the Application?

If you are unsure whether you qualify or need help understanding the application, contact your county office directly using the phone numbers listed above.

MAH provides this page as a community resource to help neighbors find and understand available support. We do not determine eligibility, approve applications, or issue tax credits. Please refer to the government website for the most up-to-date information at https://financefiles.delaware.gov/docs/ssptc_app.pdf

Download the Application

https://financefiles.delaware.gov/docs/ssptc_app.pdf

Suggested Callout Box

Before You Apply, Remember:

• Deadline is April 30
• You must be 65 or older by June 30
• The property must be your principal residence
• You must include a Delaware driver’s license or official State ID
• The credit cannot be applied retroactively
• Applications go to your county office, not to MAH