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County Property Tax Relief — Three Counties, Three Rules, and No Statewide Exemption

Delaware has no statewide county property tax exemption for disabled veterans. Each of the three counties adopted its own relief by ordinance, on its own test. Sussex and Kent give a credit keyed to the state Disabled Veterans School Tax Credit determination. New Castle exempts $37,000 of assessed value, plus up to $42,000 more by severity of disability, for a permanently service-connected disabled veteran with household income of $50,000 or less — and waives its three-year county residency requirement. Kent waives its durational residency requirement too.

Verified August 27, 2026

What this benefit is

Delaware has no statewide county property tax exemption for disabled veterans. Each of the three counties adopted its own relief by ordinance, on its own test. Sussex and Kent give a credit keyed to the state Disabled Veterans School Tax Credit determination. New Castle exempts $37,000 of assessed value, plus up to $42,000 more by severity of disability, for a permanently service-connected disabled veteran with household income of $50,000 or less — and waives its three-year county residency requirement. Kent waives its durational residency requirement too.

What it's worth: Whatever your county has adopted — a credit in Sussex and Kent, an exemption of assessed value in New Castle

  • There is NO statewide entitlement. Each county adopted its own relief by ordinance and the three differ materially.
  • SUSSEX (Ord. 2811, adopted 16 November 2021): a credit against county real property tax for a totally disabled veteran qualifying under the state Disabled Veterans School Tax Credit test. The state school-credit application doubles as the county application, so one form does both.
  • NEW CASTLE (Ord. 18-018, signed 6 April 2018): exemption of $37,000 of assessed value, plus up to $42,000 more depending on the severity of the disability, for a permanently service-connected disabled servicemember or veteran with household income of $50,000 or less. The three-year county residency requirement is WAIVED for them.
  • KENT: a county code article IX credit keyed to the state school-credit determination, with the durational residency requirement waived for a 100% service-connected disability.
  • The 100% test is met either by a permanent and total rating or by 100% through individual unemployability, for the Sussex and Kent routes keyed to the state test.
  • New Castle uses permanent service-connected disability PLUS an income test rather than the state school-credit test.
  • Because the schemes differ, no statewide figure can be given and none is asserted here.
  • Survivor eligibility is not established from the sources reviewed for any of the three.

Who is entitled to it

  • You served in the U.S. armed forces.
  • You are rated 100% permanent and total.
  • You own and live in the home as your principal residence.
  • Your property is in Delaware.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

  1. 1Work out which county you are in first. The three schemes are genuinely different and there is no statewide fallback.
  2. 2In SUSSEX, apply for the state Disabled Veterans School Tax Credit — the same application serves as the county application, so you do not file twice.
  3. 3In NEW CASTLE, apply to the county with your income figures. The test is permanent service-connected disability plus household income of $50,000 or less, and the exemption is of assessed value rather than a credit.
  4. 4In NEW CASTLE or KENT, do not be turned away on length of residency. Both waive their durational residency requirement for qualifying disabled veterans.
  5. 5Ignore anything that tells you Delaware has a statewide county tax exemption for disabled veterans. It does not — the bill that would have created one failed in 2020.
  6. 6Ask about the state Disabled Veterans School Tax Credit in its own right as well. It is a separate benefit with its own record.
Form
Varies by county; in Sussex the state school tax credit application doubles as it
File with
Your county assessment or billing office
Documents you will need
va benefit summary letter
No renewal
Once granted it does not need renewing.
CorrectionSecondary sources describing a STATEWIDE Delaware county-tax exemption for disabled veterans are wrong. HB 265 of the 150th General Assembly (2020) would have exempted county and school taxes statewide and died in House Appropriations. What exists is three separate county ordinances.
Known gapKent County's terms were verified only through county code compilations rather than a county page. Confirm the Kent credit with the Levy Court before relying on it. Survivor eligibility is not established for any of the three counties.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.