Tax Assistance Programs

Summary

As of July 1, 2014

 

Exemption for Disabled (Filing date - January 1 thru April 30, 2015)

  1. Totally disabled;
  2. Full-time resident of property for preceding five years as of May 1, 2014;
  3. Income other than Social Security cannot exceed $6,000, or $7,500 if married; and
  4. Exemption applies to taxable assessments up to $12,500 for school and county property taxes.

Exemption for Residents Over 65 (Filing date - January 1 thru April 30, 2015)

  1. 65 years of age by April 30, 2014;
  2. Full-time resident of property for preceding five years as of May 1, 2014;
  3. Income other than Social Security cannot exceed $6,000, or $7,500 if married; and
  4. Exemption applies to taxable assessments up to $12,500 for school and county property taxes.

State Senior Citizen School Property Tax Credit (Applications due by April 30, 2015) (NOTE: Exemption does not transfer to new property. You must complete a new application if you move.) [Download Tax Form from State of Delaware]

Sussex County Property Tax Subsidy (Filing date - July 1, 2014 thru September 30, 2014)

  1. Full-time resident of property for five preceding years as of May 1, 2014;
  2. Applies to county portion of tax only;
  3. Annual income cannot exceed $15,800, or $20,000 if married;
  4. Applies to first $16,000 of taxable assessments;
  5. Liquid assets or real estate, other than home, must be less than $15,000 (Example: anything that could be sold within 90 days, such as stocks, bonds, furniture, vehicles, etc.); and
  6. Property owner must re-apply each year.

Note: These exemptions are not transferable if the property is sold. New property owers must file a new application to receive an exemption.

For information or application, please contact:

Sussex County Assessment Division
P.O. Box 589
Georgetown, DE 19947
(302) 855-7824