Calculate your property tax for DE. Enter your home value, apply exemptions, and see your estimated annual tax.
Delaware has no state or local school property tax charged as a separate ad valorem bill for most owners (schools are funded largely by state sources), and county government — not cities — is the main property-tax collector. Effective rates are moderate, commonly 0.4% to 0.7% of market value, among the lowest in the region. Property is assessed at 100% of market value by each county. Relief includes a senior school-tax credit and a homestead exemption. This guide explains the calculation and relief; the calculator below estimates your bill.
Delaware's three counties (New Castle, Kent, Sussex) assess property at 100% of market value and set the county tax rate; municipalities may add a small levy. The tax is assessed value times the combined county/municipal rate (dollars per $100 of value). Because school funding is mostly state-level, the residential property-tax bill is dominated by county services and, in some areas, a school 'tax' that is actually a county-collected, state-directed charge — but for most homeowners the rate is low relative to neighboring states.
Delaware offers a homestead exemption that reduces the assessed value of an owner-occupied primary residence before the county tax is computed. Owners apply with the county and must occupy the home as their principal residence; the exemption stays while they do. It is the main across-the-board break for owner-occupants and is applied automatically once granted.
Delaware provides a senior citizen school-tax credit (and a related credit for disabled persons) that reduces the school portion of the bill for owners 65+ with income under a limit. There is also a property-tax relief for renters and seniors through the state income-tax circuit-breaker in some years. The senior credit is claimed on the state return or through the county, depending on the program.
Delaware grants a veterans' exemption (a set dollar reduction) for qualifying wartime veterans, an additional exemption for those with a service-connected disability, and relief for surviving spouses. Counties administer these at the local level, so the exact amount follows state statute and county implementation.
Delaware has no constitutional rate cap; county councils set rates annually within their budgets. The low effective rates reflect Delaware's broad tax base and school-funding structure rather than a statutory lid, so rates can drift year to year with county spending decisions.
The figures below draw on our county datasets where available; rates differ by jurisdiction, so use your specific locality's rate in the calculator.
| County | Effective Rate | Est. tax on $350,000 |
|---|---|---|
| Sussex | 0.85% | $2,975 |
| New Castle | 1.05% | $3,675 |
Estimates apply each county's effective rate to a $350,000 market value for comparison only; your actual bill depends on your own assessed value, exemptions, and local levies.
Delaware counties bill annually or in two halves, with interest on late payment; sustained nonpayment can lead to a tax lien and eventual sale. Because the rate is low, the absolute dollar amount is usually modest, but the senior school-tax credit is claimed separately and may arrive as a refund rather than a reduction. Confirm your county's exact schedule on the annual statement.
To reduce your Delaware bill: (1) claim the homestead exemption on your primary residence; (2) apply for the senior school-tax credit if 65+ with income under the limit; (3) claim any veterans' exemption; (4) grieve the assessment in spring if comparable sales are lower; (5) because rates are set by county council, follow the county budget process. Delaware's low baseline already makes the bill small, but the exemptions add meaningful savings for seniors and veterans.
In practice, a Delaware bill is the county rate (New Castle, Kent, or Sussex) times the assessed value, plus a small municipal levy where one exists; the school portion is largely collected by the county on the state's behalf, which is why the residential rate looks low. There is no separate school-tax line competing for local voter overrides the way there is in neighboring states. The homestead exemption and senior school-tax credit reduce the amount before or after the bill is computed; the credit may arrive as a refund. Because the three counties set their own rates, the main lever is the county council's annual budget vote. Reading the county tax statement shows the county rate and any municipal add-on as distinct lines.
If you are buying in Delaware, confirm which county the home is in and that county's rate, plus any municipal add-on. Ask whether the seller claimed the homestead exemption and reapply after you move in. If you are 65+, check the senior school-tax credit eligibility. Because the rate is low, the absolute tax is usually modest, but verify there are no special assessments (road, drainage) attached to the property. Obtain the current bill and compare it to neighboring counties — the difference is small in dollar terms but worth knowing. The main due-diligence step is simply confirming the homestead and senior credits are active in your name.
To appeal in Delaware, respond to the annual assessment notice (generally by spring). (1) Compare your assessed value to recent sales of comparable homes in your county. (2) File a petition with the county Board of Assessment; county staff can often correct obvious errors without a hearing. (3) If unresolved, proceed to the Delaware Superior Court or an administrative appeal with your evidence. (4) Confirm your homestead exemption and any senior school-tax credit are active, since those reduce the bill regardless of the appeal. Delaware's low rates make appeals lower-stakes than in neighboring states, but a clear valuation error is still worth correcting.
Delaware periodically reviews its homestead exemption and senior school-tax credit, and debates how to fund schools with less reliance on the county property tax. Because the rate is already low, reform discussions tend to focus on equity — ensuring renters and seniors get comparable relief — rather than on rate cuts. Follow the county councils and the state budget for any change to the exemption or credit amounts.
Homestead exemption — reduces a primary residence's assessed value. Senior school-tax credit — lowers the school portion for owners 65+. Veterans' exemption — a set-dollar reduction for qualifying veterans. County rate — the main levy, set by each of the three counties. Board of Assessment — the county body that hears appeals.
Two $350,000 homes at 100% assessment. Homeowner A in a county with a 0.5% effective rate owes about $1,750. Homeowner B, a 65-year-old, claims the homestead exemption and the senior school-tax credit; the credit can remove much of the school portion, potentially cutting the bill toward $1,200–$1,400. Delaware's low baseline means even seniors save only a few hundred dollars in absolute terms, but the exemptions are easy to claim and worthwhile. Compare county rates, since they are the main variable.
Delaware homeowners with a mortgage usually pay through escrow; the lender remits the county's annual or semi-annual bill. Because Delaware's rate is low, the escrow portion is modest, but a county council rate increase still flows through to your monthly payment. If you claim the homestead exemption or the senior school-tax credit, the net bill drops — tell the lender so the escrow is reduced rather than leaving a surplus. Buyers should confirm the county and any municipal rate to estimate escrow accurately.
How is Delaware property taxed? The three counties assess at 100% of market value and set the rate; municipalities may add a small levy. Schools are funded mostly by the state, keeping residential rates low.
What is the Delaware homestead exemption? A reduction in the assessed value of an owner-occupied primary residence before county tax is computed; apply with the county.
Is there senior school-tax relief in Delaware? Yes. A senior citizen school-tax credit (and disabled-person credit) reduces the school portion for owners 65+ under an income limit.
Does Delaware have a rate cap? No constitutional cap; county councils set rates annually, but effective rates are low because of the state's school-funding structure.
How do I appeal my Delaware assessment? File with the county Board of Assessment after the annual notice (generally by spring), then to Superior Court if unresolved, using comparable sales.
Enter your home value, select your state, and see your estimated annual property tax.