Tax relief and valuation review
A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with New Castle County Office of Finance, Assessment Division.
Relief programs
The filing guidance for this county is: June 1, 2026 for the New Castle County elderly exemption; the 2026 application states applicants age 65+ before July 1, 2026 must file by June 1. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.
Open homestead applicationNew Castle County's 2026 elderly exemption generally requires age 65+ before July 1, 2026, a principal residence, assessed value no higher than $676,000, household AGI no higher than $65,000 excluding Social Security/Tier 1 Railroad benefits, ten consecutive years of Delaware domicile, and no delinquent county taxes or sewer charges. The county exemption subtracts up to $173,000 from assessed value; a separate state $5,000 exemption can apply to very-low-income residents.
No individual homestead assessment-growth cap was published; Delaware law and New Castle County's reassessment process constrain county revenue growth, while municipal and school charges vary separately.
Appealing an assessment
Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.
Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.
Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.
The verified protest guidance for this county is: January 1 through March 14, 2027 for the 2027 annual assessment appeal; New Castle County's Board of Assessment Review publishes this filing window. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.