Property Tax Due Dates in Delaware

Delaware has three counties — New Castle, Kent, and Sussex — each with its own assessment practices, rates, and schedules. Delaware generally has low property taxes compared to neighboring states, and assessment methods vary significantly by county. New Castle County has not conducted a full countywide reassessment in decades, resulting in assessed values that can differ dramatically from market value. Kent and Sussex counties assess closer to market value. Property taxes in Delaware fund county government, local municipalities, and school districts.

Payment schedules vary by county: New Castle County: Semi-annual billing. First half due September 30, second half due March 31. Kent County: Annual billing, typically due September 30. Sussex County: Annual billing, typically due September 30. School district taxes are billed separately from county taxes in Delaware, with school tax bills generally due in September. Most counties and school districts offer online payment. Contact your county government or school district for payment options. Late fees vary by taxing authority.

Delaware offers several property tax relief programs: Senior Property Tax Discount — Qualifying Delaware residents who are 65 or older may receive a 50% discount on property taxes for county, municipal, and school taxes on their primary residence. There are income limits. Apply with your county assessment office. Disabled Veteran Exemption — Veterans with a 100% service-connected disability are exempt from school property taxes on their primary residence. Contact your county assessment office. Conservation District Exemption — Agricultural or open space land may qualify for reduced assessment.

Property tax appeals in Delaware are handled at the county level: New Castle County: File an appeal with the Board of Assessment Review. The annual deadline is typically March 31 for the prior year's assessment. Kent and Sussex Counties: File appeals with the respective county Board of Assessment. Deadlines vary — contact your county assessor. In all cases, present comparable sales data or an independent appraisal supporting a lower value. Further appeals go to the Superior Court.