Seniors and Disabled Individuals
Individuals aged 65 or older by May 31st and/or those entirely disabled (100%) with documented proof may qualify for a reduction in their taxable assessment, reducing or potentially eliminating their property tax liability. Title to the property for which the exemption is sought must be in the name of the applicant as reflected in the official records of the County. Applicants can apply by completing the application/verification forms and submitting them to the Assessment Office by April 30th prior to the tax year.
The eligibility criteria include:
a. Residency in Delaware for the five years leading up to the tax year sought for exemption, except for veterans 100% disabled due to military service.
b. Property ownership must be in the applicant's name, their spouse's, or a revocable grantor trust.
c. Residency in the property as the primary residence for one year before seeking exemption, except for qualifying disabled veterans.
d. Single applicant's adjusted gross annual income not exceeding $18,000; combined income for applicant and spouse not exceeding $24,750. Income excludes social security, railroad retirement tier I and disability-related income from adjusted gross income.
e. All taxes, fees, and charges owed to Kent County must be paid in full by the application deadline of April 30th.
In order to maintain our records and review income limits required for the exemptions, applicants must re-apply each year. For the Senior School property Tax Credit, once qualified for the program, applicants do not need to re-apply each year. However, if you move, please contact your county property tax office for instructions on how to ensure applicants continue to receive the credit at the new residence.
Single and Married Taxpayers
Individuals who are married, jointly own property, and only one spouse is over 65, the property is treated as if wholly owned by each spouse for the purposes of this credit. However, no more than one credit per property may be granted in any one year. The spouse over age 65 must complete the "primary section" of the application, the spouse who is the co-owner must complete the "co-owner section" of the application.
Single individuals, in which co-own a property, who are both over 65 can claim a credit for the same property if they meet all qualification criteria. However, only one full credit can be claimed per property. Your portion of the credit is based on your ownership stake in the property. Each co-owner should complete an application form with their personal information in the primary section and include the personal information of their co-owner(s) in the designated co-owner section of the application.
General Exemptions
Delaware law offers complete property tax exemption for:
1) government-owned property,
2) school property used for education,
3) religious organization property not held for investment,
4) charitable corporation property not held for investment and established before July 14, 1988, and
5) parkland owned by civic groups like homeowners' associations.
To apply for exemption, you can request a form by mail or fax, or download it from the County's website. Since the form needs a signature, it must be returned to the Assessment office via fax or mail.
Exemptions for Industry
Kent County, in collaboration with Kent Economic Partnership, Inc., offers a program that gradually reduces county government property taxes over ten years. This abatement applies to select businesses and industries meeting specific financial investment and job creation criteria. Additionally, it's accessible to any business or industry fulfilling higher investment and job creation standards. For more details, reach out to Kent Economic Partnership at 302-678-3028.
Exemptions for Agriculture
The Delaware Department of Agriculture oversees the Agricultural Preservation District program and the Agricultural Conservation Easement program through its Delaware Agricultural Lands Preservation Foundation. Agricultural land (excluding improvements) may qualify for tax exemption under the Farmland Assessment Act of 1968 if specific requirements are met. For details on state agricultural preservation and easement programs, contact the Agricultural Lands Preservation Foundation at 302-698-4530. For information regarding the Farmland Assessment Act, reach out to the Assessment office at 302-744-2401.
Veterans
To qualify for this credit, you must be a veteran who has received from the United States Department of Veterans Affairs or its successor agency 100% disability compensation due to a service-connected, permanent and total disability based on individual unemployability or a 100% disability rating. You must notify the appropriate county within 60 days of any change in disability rating. The property for which you are applying to receive the credit must be your principal residence. You must have been legally domiciled in Delaware for at least three consecutive years.