DE · No general homestead exemption

Delaware homestead exemption

Delaware has no statewide homestead exemption for all homeowners; any general property tax exemptions are set by county ordinance.

Main exemption: No general exemption
Filing deadline: April 30
Own and live there by: June 30
Renewal: Not in our data
Where to file: County receiver of taxes or county treasurer

Delaware has no statewide homestead exemption for all homeowners; any general property tax exemptions are set by county ordinance. Its main state break is the Senior School Property Tax Credit: owners 65+ can get up to 50% of their school taxes, capped at $500. Apply with your county receiver of taxes or treasurer by April 30.

Last verified November 4, 2026 · Sources

How much the Delaware exemption is worth

Delaware has no general homestead exemption for all homeowners. The relief that does exist is described below.

Who qualifies

Senior credit: 65 or older as of June 30 before the county fiscal year, owning and living in the home as your principal residence
Owners who moved to Delaware after 2017 must have been domiciled in the state for 10 straight years (3 years for those who arrived 2013–2017)
Seasonal or temporary residence does not count

Deadline and renewal

File the application with the county receiver of taxes or county treasurer no later than April 30 before the tax year begins.

If you missed the deadline

The Secretary of Finance can waive the April 30 date for a person who is financially disabled. Source.

Extra breaks for seniors, veterans and disabled owners

Delaware additional homestead exemptions
Who	Program	Amount	Details
Seniors	Senior School Property Tax Credit	$500 tax credit	A credit against school property taxes equal to the lesser of 50% of the school tax or $500, where the local school board has authorized it. Source
Veterans	Disabled veteran school tax credit	Not in our data	Veterans paid 100% VA disability compensation (total rating or individual unemployability) who have been domiciled in Delaware 3 straight years can get a credit for their full school tax, where the school board has authorized it. Apply by April 30. Source

Law: 14 Del. C. §1917(c)–(d)

Delaware county guides

County guides for Delaware are not published yet. File with: County receiver of taxes or county treasurer.

Frequently asked questions

Do Delaware seniors get a property tax break?

Yes. Owners 65+ can get up to half their school property tax, capped at $500, if they meet the residency rule.

I just moved to Delaware. Can I get the senior credit?

Not right away. Owners who became Delaware residents after 2017 need 10 straight years of domicile first.

When is the homestead exemption deadline in Delaware?