Homeowners age 65 or over are eligible for a tax credit against regular school property taxes of 50 percent (up to $500). This credit may only be used against property taxes on a primary residence.

We encourage all qualified seniors to apply for tax relief. To qualify:

1. This must be your full-time, primary residence;
2. Individuals who establish legal domicile in Delaware on or after January 1, 2018 will be required to have been legally domiciled within the State for a period of at least 10 consecutive years in order to be eligible to receive a credit. Individuals who establish legal domicile in Delaware AFTER December 31, 2012, but prior to January 1, 2018 will continue to 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 domicile in Delaware prior to January 1, 2013, will be eligible to receive the credit in the ensuing tax year.
3. Have a Delaware Driver's License (60 days by law to change driver's license);
4. Statewide deadline is APRIL 30, for applications to be turned in;
5. Exemption does NOT transfer to new property. You must complete a new application if you move. Also, your driver's license MUST be updated.