Tax Assistance Programs

Summary

As of August 28, 2024

 

State Senior Citizen School Property Tax Credit: Download Form

  1. This must be your full-time, primary residence;
  2. 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.

Exemption for Disabled (Filing date - January 1 thru April 30, 2024) Download Form

  1. Totally disabled;
  2. Full-time resident of Sussex County for the preceding five (5) years as of July 1, 2024;
  3. Income other than Social Security cannot exceed $6,000 for single, or $7,500 if married;
  4. Exemption is applied to taxable assessment up to $12,500 of Assessed value;
  5. IRS form 4506-T must be signed and submitted with application. This form will be sent to the IRS to verify adjusted gross income.

Exemption for Residents Over 65 (Filing date - January 1 thru April 30, 2024) Download Form

  1. Must be 65 years of age by June 30, 2024;
  2. Full-time resident of Sussex County for the preceding five (5) years as of July 1, 2024;
  3. Income other than Social Security cannot exceed $6,000 for single, or $7,500 if married;
  4. Exemption is applied to taxable assessment up to $12,500 of Assessed value;
  5. IRS form 4506-T must be signed and submitted with application. This form will be sent to the IRS to verify adjusted gross income.

Sussex County Property Tax Subsidy (Filing date - July 1, 2024 thru September 30, 2025)

  1. Full-time resident of Sussex County for the preceding five (5) years as of July 1, 2024;
  2. Applies to county portion of tax only;
  3. Annual income cannot exceed $15,800 for single, or $20,000 if married;
  4. Applies to first $16,000 of taxable assessments;
  5. Liquid assets or real estate, other than home, must be less than $15,000 (Example: anything that could be sold within 90 days, such as stocks, bonds, furniture, vehicles, etc.);
  6. Property owner must re-apply each year.

Disabled Veterans School Tax Credit Download Form

  1. Totally disabled;
  2. Full-time primary resident of Delaware for the preceding three (3) years as of July 1 of the current tax year;
  3. Up to a full credit towards property taxes, excluding Sussex Tech and non-value-based fees and services;
  4. Statewide deadline is APRIL 30, for applications to be turned in.

Note: These exemptions are non-transferable if the property is sold, all credits are removed.

New property owners must file a new application to receive any of these credits.

NO APPLICATION SHALL BE APPROVED UNLESS ALL TAXES, USER FEES, SEWER SERVICE CHARGES AND ALL OTHER TAXES AND FEES THEN DUE TO OR COLLECTIBLE BY SUSSEX COUNTY HAVE BEEN PAID IN FULL FOR ALL PARCELS OWNED BY THE APPLICANT BEFORE THE APPLICATION DEADLINE. (Sussex County Clean Hands Act)

Mailing of this application is a courtesy. We cannot accept responsibility for delays or loss of application due to mail service. It is the sole responsibility of the applicant to ensure they receive the application and it is returned by the deadline.

For information, please contact the Billing Office:

Sussex County Government
P.O. Box 589
Georgetown, DE 19947
(302) 855-7871