School Property Tax Relief for Seniors

The State of Delaware currently offers homeowners ages 65 and over a tax credit against their school property taxes of 50% (up to $500). The Senior School Property Tax Credit may be used against the property taxes on a primary residence.

• To qualify for this credit, you must be age 65 or older by June 30, 2013

• You must complete an application for the credit and submit it to the county in which you reside by April 30, 2013.
  • A copy of the Senior School Property Tax Credit application can be obtained at each county office or online for New Castle County at: http://www2.nccde.org/assessment/Exemptions/default.aspx.
• A copy of your valid driver’s license or official state ID is required for each applicant at the time of the application.

• Applicants do not need to re-apply for the credit each year.
  • Once the applicant qualifies for the program, the amount of the credit will automatically be deducted from the property tax bill before it is mailed by the county.

• 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.

• To receive the credit in 2013, residency must be established by December 31, 2012.
  • Individuals, who establish residency January 1, 2013 or later, must be legally domiciled within the State for at least three consecutive years to receive the credit.

If you have questions about the forms or payments you can contact New Castle County at (302) 395-5520 or if you would like additional information to help you understand the program please call us at (302)-656-6632.