School Taxes in Delaware: Reassessment, Credits, and Due Dates

School taxes in Delaware are billed as part of your annual county property tax bill, calculated by multiplying your property’s assessed value by the tax rate your local school district has set. Most homeowners pay by September 30, though New Castle County’s 2026-2027 bill is due December 31, 2026. Senior and disabled-veteran credits can reduce what you owe, and late payment triggers monthly penalties that compound quickly.

Because all three counties recently completed their first property reassessments in decades, the numbers on your bill likely look different than they used to, even if the underlying tax rates have been recalibrated. Understanding how the pieces fit together helps you check whether your bill is right and what to do if it isn’t.

How Your School Tax Bill Is Calculated

Two numbers determine what you owe: your property’s assessed value, set by your county, and the tax rate, set by your school district. Two homes worth the same amount can carry very different school taxes if they sit in different districts.

The rate itself has several parts. The current expense tax funds daily operations like teacher salaries and supplies, and any increase requires voter approval through a district referendum.1Delaware Code Online. Delaware Code Title 14, Chapter 19, Subchapter I – General Provisions The debt service tax pays principal and interest on bonds issued for school construction. The tuition tax covers students who attend specialized programs outside the district. A small statewide school tax component is also collected through the State Treasurer under Title 14, Section 1917.2Justia. Delaware Code Title 14, Section 1917 – Collection and Deposit of School Taxes Each of the local components typically appears as a separate line on county tax records.

School districts set their tax rates and decide how much revenue they need, but the counties do the practical work of assessing property, sending bills, and collecting payment. If you have a billing dispute, start with your county tax office; school districts do not handle tax collection directly.

What the Reassessment Changed

New Castle County’s assessments had been frozen since 1983, Kent County’s since 1987, and Sussex County’s since 1974. All three counties completed general reassessments in 2024 and 2025. Sussex and Kent counties used a valuation date of July 1, 2023.3Sussex County Government. Sussex County Reassessment4Kent County Levy Court. Assessment FAQs New Castle County used July 1, 2024.5New Castle County, DE. Assessment Rates have been adjusted downward to work with the new, higher values, but the shift in individual bills is uneven: some homeowners pay noticeably more, others less.

Legislation enacted in February 2026 (Senate Substitute 1 for Senate Bill 228) added two protections for the transition.6Delaware General Assembly. Senate Substitute 1 for Senate Bill 228 First, New Castle County’s 2026-2027 school tax bill is due December 31, 2026, instead of the usual September 30. Second, in the first tax year following reassessment, all three counties must offer an installment plan of at least three equal payments to any homeowner whose primary-residence tax bill rises by $300 or more over the prior year. No late fees or penalties apply if you enter and comply with the plan.

When School Taxes Are Due

School taxes are included in the annual property tax bill each county issues. Standard deadlines:

Counties generally accept checks, electronic transfers, credit cards, and in-person payments, with online portals available in most cases. Credit card payments usually carry a processing fee. If your mortgage lender pays taxes from an escrow account, confirm the payment posts on time. The legal responsibility for a missed payment stays with the property owner, not the lender.

Credits That Lower Your Bill

Senior School Property Tax Credit

Homeowners aged 65 or older can receive a credit of 50 percent of school property taxes on their primary residence, capped at $500 per year.9Department of Finance – State of Delaware. Senior School Property Tax Relief The residency requirement depends on when you moved to Delaware:

  • Moved before January 1, 2013: eligible the next tax year, no waiting period.
  • Moved between January 1, 2013 and December 31, 2017: three consecutive years of Delaware residency.
  • Moved on or after January 1, 2018: ten consecutive years of Delaware residency.9Department of Finance – State of Delaware. Senior School Property Tax Relief

You apply using a Delaware driver’s license or state ID, and your Social Security number is used to verify residency. If the property is held in an irrevocable trust, submit a full copy of the trust agreement with the application.

Disabled Veterans School Tax Credit

Veterans rated 100 percent disabled by the U.S. Department of Veterans Affairs, whether through individual unemployability or a service-connected permanent and total disability, can receive a credit equal to 100 percent of non-vocational school district property taxes on their primary residence.10Department of Finance – State of Delaware. Disabled Veterans School Tax Credit You must have lived in Delaware for at least three years, and applications are due by April 30 for the upcoming tax year. You cannot combine this credit with the senior credit in the same year, and you must pay each year’s tax bill in full to keep eligibility for the following year.

County Hardship Programs

Some counties offer reduced or deferred payments for low-income homeowners. Thresholds and documentation vary. Ask your county tax office what is available.

What Happens If You Pay Late

Penalties accrue monthly, and the structure differs by county:

  • New Castle County: after the due date, a 6 percent penalty on county property tax line items and a 1 percent penalty on school tax line items in the first month; after that, all unpaid line items accrue 1 percent per month until paid.11New Castle County, DE. Tax Information and Forms
  • Kent and Sussex counties: 1.5 percent per month after September 30 until paid.12Delaware Code Online. Delaware Code Title 9, Chapter 86 – Collection of Taxes

Six months of nonpayment in Kent or Sussex adds 9 percent to the balance. If you can’t pay in full by the deadline, call the county tax office about a payment plan before penalties stack up.

Prolonged nonpayment leads to a lien and, eventually, a monition action, which is the court proceeding that authorizes a sheriff’s sale of the property. Once served with a monition, the owner has 20 days to pay the full judgment or file a formal challenge. In New Castle County, an owner can redeem after a court-approved sale within 60 days by paying the purchase price plus a 15 percent premium and court costs; after that window, the property belongs to the buyer. Treat any tax lien notice as urgent.

Appealing Your New Assessment

If you think your reassessed value is too high, you can appeal to your county’s Board of Assessment Review. Filing deadlines:

Strong appeals rely on concrete evidence: a recent independent appraisal, comparable sales from similar nearby properties, or documented conditions that reduce market value. If the board denies the appeal, the next step is Delaware Superior Court, which involves more time and cost. Billing errors, such as a missing exemption or wrong owner name, are handled separately by the county tax office rather than through an appeal.