Legislative Actions & Relief Resources

Current legislation, relief programs, and resources to help with property tax issues

Special Legislative Session Active

Delaware General Assembly is currently in special session (began August 12, 2025) to address property tax relief measures. Multiple bills are under consideration.

Recently Passed Legislative Actions

New laws providing property tax relief for New Castle County residents

House Bill 240

Passed

Assessment Appeal Refunds & Timeline Extensions

Guarantees refunds for overpayments of $50+ after successful assessment appeals

House Bill 241

Passed

Property Tax Payment Plans & Penalty Relief

Penalty-free payment plans for homeowners with $300+ school tax increases

House Bill 242

Passed

Dual School Tax Rate Option for 2025-2026

Allows school districts to set separate residential and commercial tax rates

Senior Citizen Relief Programs

Two separate programs provide property tax relief for seniors in New Castle County

Delaware Senior School Property Tax Credit (State Program)

50% credit on school taxes up to $500 annually - Most accessible program with no income limits

Info Application

Eligibility Requirements:

• Age 65+ by June 30th prior to tax year
• Own property as principal residence
• No income limits whatsoever
• Delaware residency requirements vary
• All taxes paid by June 30th

Application Details:

• Deadline: April 30th annually
• Automatic renewal once approved
• Submit to NCC Assessment Department
• Requires DE ID and residency proof

New Castle County Senior Property Tax Exemption

$32,000 reduction in taxable value for county taxes - Limited by 2024 reassessment impacts

Info Application

Eligibility Requirements:

• Age 65+ before July 1st of tax year
• Annual income under $50,000
• Property value under $125,000
• 10 years Delaware residency
• All taxes and charges current

Application Details:

• Deadline: June 1st annually
• Requires annual reapplication
• Federal 1040 and SSA-1099 required
• County taxes only (not school)

2024 Reassessment Impact on Senior Programs

County Exemption Program: Most homes now exceed the $125,000 property value limit due to 375% average assessment increases, making this program largely inaccessible.

School Tax Credit: Remains accessible with no property value restrictions, but underlying tax amounts are higher due to increased assessments.

Application Assistance

New Castle County Assessment Department
87 Reads Way, New Castle, DE 19720

Free AARP Assistance: Call 1-888-227-7669 for free application help (no membership required)

Get Help

New Castle County

Board of Assessment Review

For property tax appeals and assessment questions

Quick Links