Delaware

Delaware has an effective property tax rate of 0.53%, with a median annual property tax of $1,832. Properties are assessed at 100.0% of market value and reassessed no regular cycle; last county-wide reassessments were decades ago (new castle county last in 1983). Payments are due annual.

Effective Rate

0.53%

Assessment Ratio

100.0%

Median Annual Tax

$1,832

Payment Frequency

Annual

Appeal Deadline

Varies by county; typically within 30 days of assessment notice; New Castle County Board of Assessment meets annually

Due Dates

Varies by county; Kent County: September 30; New Castle County: September 30; Sussex County: September 30

Reassessment Cycle

No regular cycle; last county-wide reassessments were decades ago (New Castle County last in 1983)

Homestead Exception

No general homestead exemption; seniors (65+) may receive School Property Tax Credit of up to 50% of school taxes

Key Notes

Assessments are based on outdated property values in many counties. No state property tax. Known for low property tax rates despite no regular reassessment cycle.

Late Penalty

1.5% per month (18% annually) penalty on delinquent taxes; varies by county

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