Property taxes in Delaware are assessed and collected at the local level — primarily by counties and municipalities — with rates varying significantly depending on where your home is located. The statewide average effective rate for 2025is 0.57%, meaning a homeowner with a $321,100 median-value home typically pays around $1,831 per year in property taxes. For a monthly perspective, that works out to roughly $153/month — a line item that should factor into every home purchase decision in Delaware.
Delaware uses a 100% assessment ratio for primary residential properties. Most states with a 100% ratio assess property at full market value — what the county believes your home would sell for — and apply a millage rate directly to that figure.
Available Exemptions in Delaware
Delaware does not have a standard homestead exemption. Senior Tax Credit provides relief for eligible homeowners.
School property tax credit up to $400 for seniors 65+ with income under $30,000. Senior Property Tax Credit through counties also available.
Wartime veterans may receive a property tax exemption of up to $10,000 off assessed value. 100% disabled veterans are fully exempt.
What Makes Delaware's Property Tax System Unique
Delaware has one of the lowest property tax rates in the Mid-Atlantic region. The state has no sales tax, so property and income taxes carry more weight. New Castle County (Wilmington area) has higher rates than Kent and Sussex counties.
When Are Delaware Property Taxes Due?
Delaware property taxes are paid on a annual basis. Due dates: Varies by county — typically September 30. Missing a due date typically results in penalty interest (often 1–2% per month) and eventually tax liens, so it is important to calendar these dates well in advance — especially if you have a mortgage and your lender handles property tax through escrow (in which case they pay on your behalf from your escrow account).
How to Appeal Your Property Tax Assessment in Delaware
If you believe your property has been over-assessed — which is surprisingly common, especially after rapid market changes — you have the right to appeal. File with your county Board of Assessment Review within 30 days of receiving your assessment notice.
To build a strong appeal, gather comparable sales (homes similar in size, age, and condition that sold recently for less than your assessed value), photos documenting property defects, and any independent appraisals you have. Many homeowners who appeal see their assessments reduced — and some jurisdictions allow free informal hearings before a formal appeal is required.
Property Tax Rates by Major Delaware Cities
Within Delaware, effective property tax rates vary significantly by city and county. Here are the major areas and what to expect:
- Wilmington— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Dover— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Newark— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Middletown— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
Note: County rates within Delaware can range from well below to well above the statewide average. Always verify the current mill rate with your county assessor's office.
Pro Tips for Delaware Property Owners
- Apply for every exemption you qualify for — many homeowners leave money on the table by not filing for the homestead or senior exemption. Applications are typically annual or one-time, and deadlines are firm.
- Review your assessment notice every year. If the county's estimate of your home's market value seems too high relative to what similar homes are actually selling for, appeal it. Even a 10% reduction on a $400,000 assessment saves $400–$700/year at typical Delaware rates.
- If you have a mortgage, confirm with your lender whether property taxes are paid via an escrow account. If so, ensure your escrow balance is adequate — under-funded escrow leads to an escrow shortage and a sudden increase in your monthly mortgage payment.
- Pay early if your state offers discounts. Some states (like Florida) give 1–4% discounts for early payment. On a $5,000 tax bill, a 4% early-payment discount saves $200 — for essentially zero work.
- Property taxes are generally deductible on your federal income tax return as part of the SALT deduction (state and local taxes), subject to the $10,000 cap introduced by the Tax Cuts and Jobs Act. For high-tax states, this cap is often a binding constraint.