The Short Answer

Delaware Property Taxes by County — Rates, Bills, and Exemptions

Delaware's effective property tax rate of 0.47%–0.53% is less than half the national average — and Sussex County's rate of roughly 0.31% is among the lowest in the entire country.

The median Delaware homeowner pays approximately $1,750/year. In Sussex County specifically, the typical annual tax bill is just $1,216 on a median home value of $397,800 — making it the 2,413th lowest out of 3,143 counties nationally. There's an important caveat: Delaware hasn't conducted regular property reassessments, meaning assessed values in Sussex County date to 1974 — a fact that distorts comparisons to market value.

County by County

Property Tax Rates Across Delaware's Three Counties

All three counties are well below the national average effective rate of 1.1%.

Sussex County — 0.27%–0.34%

Median annual tax: $662–$1,216. Typical bill at median home value ($397,800): ~$1,216/year. Sussex County has the lowest property tax rate not just in Delaware but among the lowest in the entire nation — ranked 2,413th of 3,143 counties. Last reassessment: 1974.

Kent County — 0.42%

Median annual tax: approximately $1,422/year. Kent County (Dover area) sits between Sussex and New Castle in both rates and home prices. Last reassessment: 1987. A new state law passed in 2023 now requires reassessments at least every 5 years.

New Castle County — 0.67%

Median annual tax: $1,385+/year. Still well below the 1.1% national average but higher than the other two counties. Wilmington city residents pay additional city property taxes on top of county rates. Last reassessment: 1983.
By The Numbers

Delaware Property Tax in Context

Compared to the 1.1% national average effective rate.

0 Typical Sussex County Tax Bill SmartAsset, on $397,800 median home
0 Sussex County Effective Rate vs. 1.1% national average
0 Lowest County in Nation Out of 3,143 counties nationally
0 Senior School Tax Credit Homeowners age 65+
Delaware property tax assessment explanation
Important Caveat

Why Delaware Property Tax Bills Seem Surprisingly Low

Assessed values haven't been updated in decades — which means the rate and the bill are based on 1974 home prices, not 2026 market values.

Delaware has not conducted regular property reassessments for decades. Sussex County's assessed values date to 1974. Kent County last reassessed in 1987. New Castle County last reassessed in 1983.

This creates a significant disconnect between assessed value and market value. A Sussex County home that sold for $485,000 in 2026 might have an assessed value of $85,000 — meaning the effective tax rate on market value is extremely low, even though the nominal rate appears higher on paper.

A 2023 Delaware law now requires reassessments at least every 5 years going forward — meaning this dynamic will change.

Reduce Your Bill

Delaware Property Tax Exemptions Worth Knowing

Several programs can further reduce the already-low tax burden for eligible homeowners.

Senior School Property Tax Credit

Homeowners age 65 or older can receive up to $500 toward their school district property taxes. Must apply through your county assessor's office. Available statewide.

Beach Municipality Premiums

Rehoboth Beach, Dewey Beach, and Bethany Beach levy additional municipal taxes on top of county rates. A $500,000 beach home might owe $1,700–$2,500/year total depending on municipality — still low nationally. (Source: askdoss.com, April 2026)

Income Tax Exclusion for Retirees

Residents age 60+ can exclude up to $12,500/year of pension and investment income from Delaware state income taxes. Social Security benefits are fully exempt. No estate or inheritance tax in Delaware (repealed 2018).
Common Questions

Delaware Property Tax FAQ

Historically, very rarely. Sussex County's last reassessment was in 1974. A 2023 state law now requires reassessment at least every 5 years going forward. The implications for tax bills are significant — when reassessments happen, bills for many long-held properties will increase to reflect current market values.
Yes, if you have an escrow account (which most lenders require). Your lender collects 1/12th of your estimated annual property tax bill with each mortgage payment, then pays the county directly when taxes are due. Your first year's taxes will be collected upfront at closing (2–3 months typically).
Delaware's 0.47%–0.53% effective rate is dramatically lower than Maryland's ~1.1% and New Jersey's ~2.4%. On a $400,000 home: Delaware pays ~$1,880/year, Maryland pays ~$4,400/year, New Jersey pays ~$9,600/year. This difference is a primary driver of retirement relocation to Delaware.
Property tax due dates vary by county. Sussex County taxes are typically due in September. Kent County taxes are due in September. New Castle County has a split billing schedule. Check with your specific county for current due dates and penalty schedules.
Yes. Delaware homeowners can appeal their assessed value if they believe it is inaccurate. Contact your county's Board of Assessment Review. Given the outdated assessments, this is less common than in states with regular reassessments, but it's available.
Work With TPG

Know What You'll Pay Before You Buy — Including Taxes

A TPG buyer's agent will pull the current tax bill for any property you're considering and walk you through the full annual ownership cost picture before you make an offer.