Homeowners age 65 or over are eligible for a tax credit against regular school property taxes of 50 percent (up to $400). This credit may only be used against property taxes on a primary residence.
- This must be your full-time, primary residence;
- Lived in Delaware the last three (3) years prior to July 1;
Note: Individuals who establish legal domicile in Delaware on or after January 1, 2018 will be required to have been legally domiciled within the State for a period of at least 10 consecutive years in order to be eligible to receive a credit. (House Bill 99-signed July 17, 2017)
- Have a Delaware Driver's License (60 days by law to change driver's license);
- Statewide deadline is APRIL 30, for applications to be turned in;
- Exemption does NOT transfer to new property. You must complete a new application if you move. Also, your driver's license MUST be updated.
Additional information can be found at the Delaware Division of Revenue website.