Senior School Property Tax Credit
Who qualifies
- Age
- 65 or older
- Income
- No income limit.
- Ownership
- Must own and occupy the property as a principal residence; only one full credit is allowed per property, prorated by ownership interest for co-owners who are not spouses.
- Residency
- Must be legally domiciled in Delaware and age 65 or older by June 30 immediately prior to the beginning of the county fiscal year. Domicile duration: individuals who established Delaware domicile on or after 1/1/2018 must have been domiciled at least 10 consecutive years; those who established domicile between 1/1/2013 and 12/31/2017 must have been domiciled at least 3 consecutive years; those domiciled before 1/1/2013 are eligible in the ensuing tax year.
How much it saves
Worked example — a $300,000 home at Delaware's median effective rate (~0.46%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: April 30 (statewide) for the upcoming tax year; the credit is not permitted retroactively.
- Renewal: automatic — No annual reapplication is required once qualified, but property taxes must be paid in full by year-end to remain eligible for the credit in the subsequent tax year.
- Official application form
Combining with other exemptions
An individual may not claim both the Senior School Property Tax Credit and the Disabled Veterans School Property Tax Credit.
Amount cross-checked against a second official artifact: delcode.delaware.gov/title14/c019/sc01/index.html.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.