Important changes to the state's Senior School Property Tax Relief Program

Important changes to the state's Senior School Property Tax Relief Program

The state currently offers homeowners who are 65 and older a tax credit of 50% on their school property taxes (up to $500).  This credit may only be used against property taxes on a primary residence.

Last June, legislation was signed into law making the following changes to the State's Senior Property Tax program:

-  Three-year Residency Requirement for New Applicants: Individuals who establish legal residency in Delaware AFTER December 31, 2012, will be required to have been legally domiciled within the state for a period of at least 3 consecutive years in order to be eligible to receive a credit.  Individuals who have established residency in Delaware prior to January 1, 2013, will be eligible to receive the credit in the ensuing tax year.

 -  Application Deadline Moved to April 30: As a result of this legislation, starting in 2013 applications must be filed with and received by the county no later than April 30 immediately prior to the beginning of the tax year.  Eligible applicants, however, may turn 65 at any point up to June 30 immediately prior to the beginning of the county fiscal year. For example, an individual who turned 65 on June 15 would be eligible for the credit so long as his or her application was received by April 30.

For an application to participate in the Senior School Property Tax Relief Program, please click here.

For more information, please contact the New Castle County Assessment Office at 302-395-5520.