Tax Credits, Exemptions & Assessment

All taxable properties in Kent County are assessed based on their value as of January 2024. This assessment considers building construction costs and land values from that time. The taxable assessment is derived by multiplying the 1987 market value by 60%. To calculate the ad valorem tax, the taxable assessment is multiplied by the tax rate, which is primarily influenced by the property's school district. Other taxing authorities, such as the County government and County library, also play a role in determining the tax rate.

Assessments are revised under three circumstances: 1) countywide reassessment, 2) property changes necessitating a new assessment, and 3) identification of errors or omissions in the property record, leading to a corrected assessment.

County assessments are not influenced by changes in municipal assessments. Some municipalities utilize County assessments for their tax calculations, but beyond this, there is no correlation between County and municipal assessment initiatives.

To ensure the fairness of your assessment, compare it with assessments of similar properties in your neighborhood or area. A helpful comparison index is typically the assessment per square foot of living area or useful space in the main structure. When comparing, consider factors like outbuildings, land size, and differences in story height. The more similar the properties you compare to yours, the more reliable the comparison will be in gauging fairness.

All appeals must be in writing. Appeals for the annual assessment must reach the assessment office by January 31 to impact taxes for the upcoming tax year starting June 1. For supplemental (quarterly) assessment increases, appeals must be filed within 30 days of receiving notification. Appeal forms are available at the Assessment office or can be downloaded from the county website.

You can access detailed property information, including valuation, assessment, and ownership details, through the County's website using the Property Information search tools.

To obtain the estimate of the property taxes that will be levied on a structure that has not been constructed yet, please fax or mail the residential or commercial information and request form to the Assessment office.  As the form requires a signature, it must be returned to the Assessment office by fax or mail along with a $10.00 payment for processing fees.

In Delaware, any person offering real estate appraisal services to the public must be licensed or certified to perform such appraisals by the State of Delaware’s Division of Professional Regulation. You may wish to confirm an appraiser’s licensure status before engaging his or her services to obtain an estimate of the current market value of the property.

To ensure the accuracy of the information used by the Assessment office to evaluate your property. Check key physical attributes such as square footage of structures, basement size and finish, and bathroom fixtures for completeness and accuracy. Much of this data is available online through the County's property information system. For additional details, reach out to the Assessment office directly.

County property tax refund policies are governed by State law. Refunds are typically not issued for paid taxes except in specific situations, such as taxes paid during an ongoing appeal process or due to duplicate billing. If an assessment error is found after the appeal period expires, it usually does not result in a refund of paid taxes. While the Assessment office aims for 100% accuracy, it cannot guarantee it. Delaware law places the responsibility of ensuring the accuracy of assessment information on the property owner.

The Assessment office does not have the authority to grant or deny requests for refunds of property taxes. State law provides that such requests must be made in writing to the Kent County Receiver of Taxes. See Levy Court Policy 22-10 for more information on property tax refunds.

You can access detailed property information, including valuation, assessment, and ownership details, through the County's website using the Property Information search tools.

To obtain the estimate of the property taxes that will be levied on a structure that has not been constructed yet, please fax or mail the residential or commercial information and request form to the Assessment office.  As the form requires a signature, it must be returned to the Assessment office by fax or mail along with a $10.00 payment for processing fees.

Tax bills are sent shortly after school districts finalize their rates, usually in early August. The full annual tax payment is due by September 30, with installment options available in certain situations. It's important to note that tax bills are issued by the Receiver of Taxes office, not the Assessment office.

The tax bill amount should not be relied upon to gauge assessment fairness, as it can fluctuate due to factors like school district tax rates, user fees, exemptions, and credits. Physical differences between properties also influence taxes, evident when comparing assessments rather than taxes alone.

County property tax refund policies are governed by State law. Refunds are typically not issued for paid taxes except in specific situations, such as taxes paid during an ongoing appeal process or due to duplicate billing. If an assessment error is found after the appeal period expires, it usually does not result in a refund of paid taxes. While the Assessment office aims for 100% accuracy, it cannot guarantee it. Delaware law places the responsibility of ensuring the accuracy of assessment information on the property owner.

The Assessment office does not have the authority to grant or deny requests for refunds of property taxes. State law provides that such requests must be made in writing to the Kent County Receiver of Taxes. See Levy Court Policy 22-10 for more information on property tax refunds.

You can access detailed property information, including valuation, assessment, and ownership details, through the County's website using the Property Information search tools.

To obtain the estimate of the property taxes that will be levied on a structure that has not been constructed yet, please fax or mail the residential or commercial information and request form to the Assessment office.  As the form requires a signature, it must be returned to the Assessment office by fax or mail along with a $10.00 payment for processing fees.

Senior 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, 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 and submitting it to the Assessment Office.

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.

e. Submission of completed application and verification forms to the Board of Assessment by April 30 prior to the tax year.

f. Exclusion of social security, railroad retirement tier I, and disability-related income from adjusted gross income.

g. All taxes, fees, and charges owed to Kent County must be paid in full by the application deadline.

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. 

Married and Unmarried 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.

Unmarried individuals who are both over 65 and co-own a property 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.

Any research project or assistance exceeding 15 minutes of staff time must be arranged in advance. To cover the costs incurred by the public for such research, the Assessment office charges $15.00 per hour of staff time involved in the project. For additional details, please contact the Assessment office at 302-744-2401.

Current Budget (7/1/2023 - 6/30/2024)(PDF, 5MB)

Annual Comprehensive Financial Report - Year Ending 6/30/2023(PDF, 4MB)

Tax Rates 2023 - 2024(PDF, 95KB)