2026 Delaware Property Tax Relief Forms Are Now Available
Updated 2026 applications for property tax exemptions are available. Learn what changed from 2025 and review key deadlines for the Over-65 Exemption, Disability Exemption, and state tax credit programs.
2026 Tax Relief Applications Are Open
Updated forms are available for the Over-65 Exemption, Disability Exemption, Senior School Property Tax Credit, and other programs. Review the changes and key deadlines below.
Several programs have updated exemption amounts, clarified eligibility language, or issued new form versions. Here are the most important changes residents should know about.
Over-65 (Elderly) Exemption: School Exemption Amount Increased
The school district exemption has increased significantly. Eligible residents may now exempt up to $173,000 of assessed value for school tax purposes, up from $32,000 in previous years. The county exemption remains at up to $173,000. Income thresholds are unchanged: $65,000 AGI for the county portion (excluding Social Security), and $15,000 single / $19,000 married for the school portion.
Action: Deadline: June 1, 2026. If you previously did not qualify for the school exemption due to the lower limit, you may want to reapply.
Disability Exemption: Expanded School Exemption Structure
The school exemption for disability has been restructured. The base exemption is now up to $173,000 (matching the Over-65 program). Additional amounts may apply: up to $227,000 additional for severe mobility-related disabilities requiring special fixtures, and up to $27,000 additional for disabilities incurred in U.S. armed services. The total maximum exemption can reach $427,000 for both county and school purposes.
Action: Deadline: June 1, 2026. Veterans with service-incurred disabilities may have the 10-year residency requirement waived.
Deadline Reminders That Trip People Up
Different programs have different deadlines. Farmland Assessment is due February 1. State programs (Senior School Property Tax Credit, Disabled Veterans School Property Tax Credit) and Wilmington City exemptions are due April 30. County programs (Over-65 and Disability exemptions) are due June 1. Missing a deadline means waiting another full year.
Action: Mark your calendar now. State programs are not retroactive, so late applications cannot be applied to the current tax year.
Programs With No Major Changes
The Delaware Senior School Property Tax Credit (50% credit up to $500, no income limits), Disabled Veterans School Property Tax Credit (100% school tax elimination), Farmland Assessment, and Sewer Clean-out Reimbursement did not see material changes to eligibility or benefit amounts. However, applicants should still use the current year forms.
Action: If you applied previously and were approved, check whether your program requires annual reapplication.
Here is a quick summary of the four most common programs. For full details and application links, visit the Tax Relief Programs page.
Taking a few steps now can help ensure you do not miss out on relief you may be entitled to.
- Check your eligibility by reviewing income limits and residency requirements for each program
- Mark deadline dates on your calendar: February 1, April 30, and June 1
- Download the correct 2026 forms from the links above or from the Tax Relief Programs page
- Gather required documents (proof of age, income, disability status, or veteran status as applicable)
- Consider applying for multiple programs if eligible, as some benefits can stack
- Note that the Disabled Veterans School Property Tax Credit and Senior School Property Tax Credit cannot be combined
Not sure if you are already receiving one or both of the senior tax credits? Use our free tool to check your property.
- See if your property is receiving the Delaware Senior School Property Tax Credit
- See if your property is receiving the New Castle County Over-65 Exemption
- Identify if you may be missing credits you could be eligible for
MyDETax is an informational resource created to help Delaware residents understand property tax programs in plain English. We are not affiliated with the State of Delaware, New Castle County, or any taxing authority. Final eligibility for any program is determined by the relevant government agency. If you have questions about your specific situation, contact the New Castle County Assessment Department at (302) 395-5520 or the applicable taxing authority directly.
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