What is the average property tax rate in Delaware?

Statewide, Delaware's effective property-tax rate is 0.502% — the state median real-estate taxes ($1,768) divided by the state median home value ($352,000), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Delaware at #44 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.

Which Delaware county has the highest property taxes?

By effective rate, New Castle County is highest in Delaware at 0.710% (median bill $2,499), and Sussex County is lowest at 0.319% (median bill $1,222). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.

What property tax exemptions are available in Delaware?

The state's Senior School Property Tax Credit gives homeowners age 65 or over a credit against regular school property taxes of 50 percent, up to $500, usable only on a primary residence. Applicants who established legal domicile in Delaware on or after January 1, 2018 need ten consecutive years of domicile. The prior bill must be paid in full to qualify the following year, and the application deadline is April 30. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.

How do I appeal a property tax assessment in Delaware?

Owners whose property is reassessed and who believe the new assessment is in error may appeal it; New Castle County's Board of Assessment Review hears and rules on these appeals. Separately, owners may challenge the tax classification recorded in county assessment records by reading the county's published classification policy and submitting the online change-request form. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.

When are property taxes due in Delaware?

New Castle County tax billing statements are normally mailed during the third week of July, and county property and local school taxes are normally due September 30, although 2025 bills were revised and made due December 31. Taxes unpaid after the due date take a 6% penalty on county property line items and 1% on school line items the first month, then 1% per month on all lines thereafter. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.

How is property assessed in Delaware?

Delaware assesses at the county level. In New Castle County all property subject to assessment is assessed at its fair market value as of July 1, 2024. When a certificate of occupancy is issued after a building is constructed or improved, an assessor visits the property to determine the new assessment. That assessment determines both the county property tax bill and the school district's tax bill. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.

Delaware property taxes by county

Statewide effective rate 0.502% · national rank #44 of 51 (1 = highest) · 3 county-equivalents · U.S. Census ACS 2020–2024 5-year

Across Delaware, the median owner-occupied home pays $1,768 a year in real-estate taxes on a median home value of $352,000 — an effective property-tax rate of 0.502%. That ranks Delaware #44 of 51 states and the District of Columbia (1 = highest). This page carries all 3 Delaware county-equivalents in the Census data — 3 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 2 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in Delaware: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official Delaware sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.

Statewide figures Delaware · ACS 2020–2024 5-year

Effective tax rate: 0.502%
Median real-estate taxes: $1,768 ± $20
Median home value: $352,000
Median household income: $84,954
National rank: #44 of 51
County-equivalents: 3

How property tax varies across Delaware

Across Delaware's 3 county-equivalents with a published rate, the effective property-tax rate runs from 0.710% in New Castle County down to 0.319% in Sussex County — a 2.2× spread inside a single state, which is why a statewide average tells a buyer very little.

New Castle County carries both the state's highest effective rate (0.710%) and its largest median bill ($2,499) — an unusual alignment; in most states the two rank differently because home values vary more than rates do.

Measured against the national median effective rate of 0.937%, 0 of Delaware's 3 ranked counties sit above it and 3 below. Delaware as a whole ranks #44 of 51 (1 = highest).

Median home value statewide is $352,000, but within Delaware it ranges from $382,600 in Sussex County to $316,600 in Kent County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.

Statewide, the median real-estate tax bill equals about 2.1% of median household income. That share is heaviest in New Castle County (2.7%) and lightest in Sussex County (1.5%).

Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 3 of Delaware's 3 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 0.

Estimate a Delaware property tax bill

A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.

Every Delaware county

All 3 Delaware county-equivalents in the Census data (3 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.

Filter counties

Delaware county-equivalents by effective property-tax rate (highest first). Median taxes, home value and income are U.S. Census ACS 2020–2024 5-year estimates; the five-year change compares the non-overlapping 2015–2019 and 2020–2024 periods.

New Castle County	0.710%	$2,499	$2,517	$2,446	$352,200	$91,166	2.7%	#1	#1858	+26.7%
Kent County	0.431%	$1,363	$1,450	$1,137	$316,600	$74,477	1.8%	#2	#2853	+19.9%
Sussex County	0.319%	$1,222	$1,298	$1,092	$382,600	$81,497	1.5%	#3	#3048	+34.6%

Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).

County detail — 2 Delaware counties in depth

Full figures for the Delaware counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).

New Castle County 0.710% · median tax $2,499 · #1858 nationally

Median taxes — all owner-occupied: $2,499 ± $38
With a mortgage: $2,517 ± $42
Without a mortgage: $2,446 ± $76
Median home value: $352,200 ± $3,776
Median household income: $91,166 ± $1,765
Taxes as share of income: 2.7%
Effective rate: 0.710%
Rank in Delaware: #1 of 3
National rank: #1858 of 3,135
Estimated tax on a $350,000 home: $2,485

Median real-estate taxes rose 26.7% over five years ($1,972 → $2,499) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.047 percentage points (0.756% → 0.710%), a change that is itself statistically significant at 90% confidence. Median home value moved $260,800 → $352,200 (+35%), and the rate changed −0.047 percentage points.

Nearest counties to New Castle County:

Salem County, NJ — 2.930%, median tax $7,018, 25 km away
Cecil County, MD — 0.893%, median tax $3,068, 26 km away
Delaware County, PA — 1.843%, median tax $6,124, 43 km away
Chester County, PA — 1.299%, median tax $6,308, 45 km away
Gloucester County, NJ — 2.595%, median tax $8,055, 46 km away
Cumberland County, NJ — 2.282%, median tax $5,052, 53 km away

Sussex County 0.319% · median tax $1,222 · #3048 nationally

Median taxes — all owner-occupied: $1,222 ± $23
With a mortgage: $1,298 ± $24
Without a mortgage: $1,092 ± $49
Median home value: $382,600 ± $6,986
Median household income: $81,497 ± $1,512
Taxes as share of income: 1.5%
Effective rate: 0.319%
Rank in Delaware: #3 of 3
National rank: #3048 of 3,135
Estimated tax on a $385,000 home: $1,228

Median real-estate taxes rose 34.6% over five years ($908 → $1,222) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.032 percentage points (0.351% → 0.319%), a change that is itself statistically significant at 90% confidence. Median home value moved $258,600 → $382,600 (+48%), and the rate changed −0.032 percentage points.

Nearest counties to Sussex County:

Wicomico County, MD — 0.852%, median tax $2,171, 43 km away
Caroline County, MD — 0.903%, median tax $2,619, 48 km away
Kent County, DE — 0.431%, median tax $1,363, 49 km away
Worcester County, MD — 0.731%, median tax $2,738, 50 km away
Cape May County, NJ — 1.221%, median tax $5,306, 63 km away
Dorchester County, MD — 0.936%, median tax $2,456, 68 km away

Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.

How property tax works in Delaware

Most of what follows is Delaware law and applies to every county in the table above. Where a rule is set locally rather than statewide, the jurisdiction whose published rule this is appears beside it — treat those as a worked example, not a statewide figure. Each fact is taken from an official government source and linked to it.

How property is assessed as published by New Castle County: Delaware assesses at the county level. In New Castle County all property subject to assessment is assessed at its fair market value as of July 1, 2024. When a certificate of occupancy is issued after a building is constructed or improved, an assessor visits the property to determine the new assessment. That assessment determines both the county property tax bill and the school district's tax bill. source →
Exemptions & credits: The state's Senior School Property Tax Credit gives homeowners age 65 or over a credit against regular school property taxes of 50 percent, up to $500, usable only on a primary residence. Applicants who established legal domicile in Delaware on or after January 1, 2018 need ten consecutive years of domicile. The prior bill must be paid in full to qualify the following year, and the application deadline is April 30. source →
Appealing an assessment as published by New Castle County: Owners whose property is reassessed and who believe the new assessment is in error may appeal it; New Castle County's Board of Assessment Review hears and rules on these appeals. Separately, owners may challenge the tax classification recorded in county assessment records by reading the county's published classification policy and submitting the online change-request form. source →
Payment schedule & penalties as published by New Castle County: New Castle County tax billing statements are normally mailed during the third week of July, and county property and local school taxes are normally due September 30, although 2025 bills were revised and made due December 31. Taxes unpaid after the due date take a 6% penalty on county property line items and 1% on school line items the first month, then 1% per month on all lines thereafter. source →
Why rates vary within the state as published by Sussex County: A Delaware tax bill is a composite of local levies rather than a state rate. Sussex County alone bills more than 203,000 parcels for real estate and capitation taxes, and for fiscal year 2025-26 issued more than 199,000 bills totalling roughly $214 million, collected on behalf of the general government, local libraries and the eight school districts within the county. source →
What makes this state's system distinctive as published by Sussex County: Sussex County's reassessment was court-ordered, not routine. It was ordered in 2020 to address the problem that county assessments were not representative of the true value of money, the work began in 2021, and the new assessment values were set at the projected fair market value of each property as of July 1, 2023. source →

Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.

Official Delaware tax authority

Property tax in Delaware is assessed and collected locally. For an individual property's assessed value, exemptions, and bill, use the county assessor or appraisal district. For statewide rules and forms:

State of Delaware — Tax Center →

This state link is hand-verified. Per-county assessor URLs are not published (no verified nationwide source exists) and are never guessed.

Frequently asked questions

What is the average property tax rate in Delaware?: Statewide, Delaware's effective property-tax rate is 0.502% — the state median real-estate taxes ($1,768) divided by the state median home value ($352,000), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Delaware at #44 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
Which Delaware county has the highest property taxes?: By effective rate, New Castle County is highest in Delaware at 0.710% (median bill $2,499), and Sussex County is lowest at 0.319% (median bill $1,222). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
What property tax exemptions are available in Delaware?: The state's Senior School Property Tax Credit gives homeowners age 65 or over a credit against regular school property taxes of 50 percent, up to $500, usable only on a primary residence. Applicants who established legal domicile in Delaware on or after January 1, 2018 need ten consecutive years of domicile. The prior bill must be paid in full to qualify the following year, and the application deadline is April 30. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
How do I appeal a property tax assessment in Delaware?: Owners whose property is reassessed and who believe the new assessment is in error may appeal it; New Castle County's Board of Assessment Review hears and rules on these appeals. Separately, owners may challenge the tax classification recorded in county assessment records by reading the county's published classification policy and submitting the online change-request form. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
When are property taxes due in Delaware?: New Castle County tax billing statements are normally mailed during the third week of July, and county property and local school taxes are normally due September 30, although 2025 bills were revised and made due December 31. Taxes unpaid after the due date take a 6% penalty on county property line items and 1% on school line items the first month, then 1% per month on all lines thereafter. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
How is property assessed in Delaware?: Delaware assesses at the county level. In New Castle County all property subject to assessment is assessed at its fair market value as of July 1, 2024. When a certificate of occupancy is issued after a building is constructed or improved, an assessor visits the property to determine the new assessment. That assessment determines both the county property tax bill and the school district's tax bill. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.

Compare & explore

See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; Delaware's statewide figure is 0.502%.