Elderly and Disability Exemption Offered by the Kent County BOA
Elderly and Disability Exemption Offered by the Kent County Board of Assessment
Kent County, Delaware - The Kent County Board of Assessment is pleased to announce a property tax exemption for persons aged 65 and older by May 31st, and individuals who are totally (100%) disabled and can document said total disability. This exemption may significantly reduce or eliminate property tax liability for eligible applicants.
To qualify for this exemption, applicants must meet the following requirements:
Residency: The applicant(s) must have been a resident of the State of Delaware for the 5 years immediately preceding the tax year for which the exemption is sought. This 5-year requirement is waived for veterans who are 100% disabled as a result of their military service, but they must currently reside on the property as their principal place of residence (the tax year begins June 1st).
Property Title: The title to the property for which the exemption is sought must be in the name of the applicant (or the applicant and the applicant's spouse), or a revocable grantor trust with the applicant(s) listed as a trustee, as reflected in the official records of the County.
Residence: The applicant(s) must currently reside on the property and have resided on the property as their principal place of residence for the one year immediately preceding the tax year for which the exemption is sought. This 12-month requirement is waived for veterans who are 100% disabled as a result of their military service, but they must currently reside on the property as their principal place of residence.
Income: The total adjusted gross annual income of a single applicant shall not exceed $18,000. The combined total adjusted gross annual income of the applicant and spouse residing together in the same residence shall not exceed $24,750.
Application Deadline: Application and subsequent verification forms must be completed and received by the Assessment Office, 555 Bay Road, Dover, DE 19901, no later than April 30th prior to the tax year for which the exemption is being sought.
***Please note that Social Security, Railroad Retirement Tier I, and pension income directly related to the applicant's disability are excluded from adjusted gross income.
For further information or to request an application, please contact the Kent County Assessment Office at 302-744-2401, Monday through Friday, from 8:00 am to 5:00 pm.