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.

1. This must be your full-time, primary residence;
2. 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)
3. Have a Delaware Driver's License (60 days by law to change driver's license);
4. Statewide deadline is APRIL 30, for applications to be turned in;
5. 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.