School Taxes Senior Tax Abatement​

Deadline to Apply: April 30th, 2026
Program Description: 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.
 

To qualify for this credit: 

• You must be age 65 or older by June 30th immediately prior to the beginning of the county fiscal year (July 1). 

• The property for which you are applying to receive the credit must be your principal residence. 

• For individuals who moved to Delaware between 1/1/2013 and 12/31/2017, you must be a resident for at least three years prior to credit application. 

• For individuals moving to Delaware on or after 1/1/2018, you must be a resident for at least ten years prior to credit application.

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More Info: https://finance.delaware.gov/senior-relief/
Download Application: https://financefiles.delaware.gov/docs/ssptc_app_revised092523.pdf

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City of Wilmington Senior Tax Abatement
Deadline to apply: May 16th
Program Description: The City provides a property tax exemption on the first $210,300 of assessed valuation to homeowners aged 65 and over who qualify based on income. If you qualify, you also receive a discount on your water and sewer bills. 

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To qualify for this property tax exemption you must meet all of the following requirements:

• Be an owner or part owner of the property;

• Be at least 65 years old before the beginning of the tax year on July 1;

• Make a maximum income of $21,150 for married couples, or $15,650 for single persons, excluding social security and railroad retirement tier 1;

• Be up to date on your tax bills and water/sewer bills.

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Find more info: https://www.wilmingtonde.gov/residents/online-payments/city-property-tax
Apply: https://www.wilmingtonde.gov/residents/online-payments/application-for-property-tax-exemption

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New Castle County Senior Tax Abatement
Deadline to apply: June 1
Program Description:

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Criteria for “Elderly” Exemption from County Property Tax:

• The applicant is sixty-five (65) years of age or older before July 1, 2026.

• The house or dwelling on the real property is the principal residence of the applicant or the applicant’s spouse.

• The July 1, 2024 assessed value of the applicant’s real property does not exceed $676,00. (The property’s assessed value is the value placed on the property for County taxation purposes, and not the property’s actual or estimated current fair market value.)

• The applicant’s income does not exceed $65,000 per year or, if the applicant is married, the spouses’ combined income does not exceed $65,000 per year. “Income” is calculated as adjusted gross income reported to the Internal Revenue Service on the applicant’s previous calendar year’s

• Federal Income Tax Return (Form 1040), and does not include Social Security or Tier 1 Railroad Retirement Benefits.

• The applicant is a resident of the State of Delaware and has been legally domiciled within the State for a period of ten (10) consecutive years before July 1, 2026.

• The applicant either (1) does not owe any taxes or sewer service charges collectible by New Castle County or (2) is enrolled in an approved payment plan for such taxes or sewer service charges, and has timely made all payments and continues to do so until the payment plan is complete

• If the application is approved, the maximum amount of the exemption for County tax.

Find more info: https://www.newcastlede.gov/182/Tax-Exemptions
Download application: https://www.newcastlede.gov/DocumentCenter/View/62375/Elderly-Exemption---2026-01-06