What is the property tax rate in Kent County?

The combined effective property tax rate in Kent County, Delaware is approximately 0.42%.

Kent County Property Tax Calculator (2026) — Delaware Property Tax Almanac

Property Tax in Kent County, 2026

A calculator and field guide for Dover-area homeowners — and for anyone considering a move to Kent County — including Delaware's 2024-2025 first reassessment in 30-50 years per county (court-ordered after the 2020 Carney ruling — Kent reassessed for TY2024, New Castle and Sussex for TY2025; some Sussex waterfront saw 400-500% tax increases), the new 100% AR system replacing the historic 1974/1983/1987 base years, the Senior School Property Tax Credit (50% off school tax capped at $400 for 65+ with HHI ≤ $50K/$100K), the Disabled Veterans School Property Tax Credit (HB 214 of 2021 — 100% credit on non-vocational school district tax for 100% P&T or IU), and the Delaware corporate-law-funded state revenue base that allows low residential rates + no state sales tax.

Kent County is part of Delaware's three-county property tax system, which has been operating under historic transition since the 2020 Court of Chancery ruling and the 2024-2025 reassessment. Delaware now assesses real property at 100% of full and fair market value statewide (post-reassessment). Tax = AV × (county rate + school district rate + municipal rate) / 100. Delaware uses a dollars-per-$100 convention. Kent County effective property tax rate is approximately 0.42%. Delaware effective rates run ~0.53% statewide median — among the LOWEST in the United States. Delaware has only 3 counties (New Castle, Kent, Sussex), all of which assess. Delaware has NO state property tax (only county + school district + municipal). The school district rate is the LARGEST component (~70-80% of total bill).

How the bill is built

Each county's assessment office determines FMV; all three DE counties now use 100% AR post the 2024-2025 reassessment. Tax = FMV × (county rate + school district rate + municipal rate where applicable) / 100. Kent's representative combined rate is ~4 mills (~0.42% effective). Senior School Property Tax Credit (50% of school tax, capped $400/year) for 65+ with 10-yr DE residency and HHI ≤ $50K/$100K. Disabled Veterans School Property Tax Credit (100% of non-vocational school tax) for 100% P&T or IU disabled with 3-yr DE residency. School district is the LARGEST component (~70-80% of bill).

Delaware just completed its first reassessment in 30-50 years. Pre-2024, DE counties used dramatically out-of-date base years: New Castle 1983, Kent 1987, Sussex 1974. After the 2020 Court of Chancery ruling (Delawareans for Educational Opportunity v. Carney) found this violated the Uniformity Clause, all three counties contracted with Tyler Technologies. Kent reassessed for TY2024, New Castle and Sussex for TY2025. Some Sussex waterfront saw 400-500% tax increases. State law now requires reassessment every 5 years (next ~2030).

Delaware corporate law subsidizes residential property tax. ~68% of Fortune 500 companies and ~80% of US IPOs incorporate in Delaware, generating ~$1.4B annual state revenue from incorporation fees + franchise taxes (~25-30% of total state revenue). This is why DE can maintain low residential property tax + no state sales tax. Corporate fees + graduated income tax (max 6.6%) carry substantial revenue load.

2026 Kent County rate breakdown (county + school district + municipal rate per $1,000 of AV (100% full-and-fair-market-value post-2024-2025 reassessment; school district is largest component ~70-80% of bill), Dover district)

Taxing entity	Rate
Kent County rate $0.0572/$100 (residential, post-reassessment 2024) + school district rate $0.30-$1.00/$100 (varies by district: Capital, Caesar Rodney, Lake Forest, Smyrna, Milford) + municipal rate where applicable (Dover ~$0.4395/$100; Smyrna ~$0.4825/$100; Milford ~$0.6675/$100) × 100% AR; county avg ~0.42% effective post-reassessment	4.2000
Combined total	4.2000

As of April 27, 2026 · From Kent County Levy Court / Board of Assessment.

Note: Kent County is **central Delaware + the state capital** — anchored by **Dover** (~38K — Delaware's state capital since **1777**, the 2nd-oldest US state capital after Williamsburg/Annapolis/Philadelphia transitions; home of the **Delaware State Capitol** the 1791-1792-built Georgian-style capitol and **Legislative Hall** the 1933-built current state capitol; home of the **Dover Air Force Base** the **largest C-5 Galaxy base in the United States**, the 436th Airlift Wing + 512th Airlift Wing air-mobility operations, plus the **Air Force Mortuary Affairs Operations** the US military mortuary affairs facility since 1955 — the dignified-transfer arrival point for all US military fallen returning home; home of the **Dover International Speedway** the "**Monster Mile**" the 1969-opened NASCAR Cup Series 1-mile concrete oval racetrack drawing 100,000+ annual NASCAR fans; home of **Delaware State University** the 1891-founded HBCU ~5,000 students), **Smyrna** (~12K — Kent-NCC border town bi-county status), **Camden** (~3K — Dover suburb), **Wyoming** (~2K — Dover suburb), **Magnolia** (~1K), **Harrington** (~3K — home of **Delaware State Fair** annual since 1919 + **Harrington Raceway** harness racing), and **Milford** (~12K — Kent-Sussex border town, bi-county status). Major employment includes the **Dover Air Force Base** (~9,500 active-duty + civilian + reserve = largest single-site DE employer), the **State of Delaware** (Dover's 6,000+ state government employees), **Bayhealth** (the regional hospital system, ~3,500 employees), substantial agriculture (Kent County is as agricultural Delaware), and substantial Dover Speedway-anchored seasonal tourism.

Note: Kent County effective property tax rates run approximately **0.42%** — the lowest of Delaware's three counties post-reassessment. **Kent completed its reassessment FIRST** of the three Delaware counties (2024 tax year, vs 2025 for NCC and Sussex). The Kent County tax rate was **dramatically lowered from $0.36/$100 to $0.0572/$100** post-reassessment ("rolled-back rate" to maintain revenue neutrality with the new 100% AR base). School district rates vary substantially: **Capital** + **Caesar Rodney** + **Lake Forest** + **Smyrna** + **Milford** (the 5 Kent school districts) each set their own rates, typically $0.30-$1.00/$100 of AV residential post-reassessment. Municipal rates: Dover ~$0.4395/$100, Smyrna ~$0.4825/$100, Milford ~$0.6675/$100. Median home values around $280K combined with the ~0.42% county-average effective rate produce median annual bills around $1,176 — substantially below US average and the lowest median residential bill in our coverage outside Hawaii.

Note: For relocation buyers: Kent County offers **the Dover state capital + Dover Air Force Base + low Delaware property taxes** option — substantial Dover Air Force Base + state government employment, the **Delaware State Capitol** + **Legislative Hall** + **First State Heritage Park** (the 7-block historic district encompassing **The Green** + **Old State House** the 1791-1792-built Georgian capitol), the **Dover International Speedway** the "Monster Mile" NASCAR heritage, **Delaware State University** the HBCU heritage, the **Air Mobility Command Museum** at Dover AFB, the **Delaware State Fair** in Harrington (annual 10-day July state fair since 1919), and reasonable Wilmington (Dover to Wilmington ~50 mi via DE-1 or US-13, ~50 min) and Baltimore (Dover to Baltimore ~80 mi via DE-1 + US-50/301, ~1.5 hours) reach. The trade-off: substantial Dover-area sprawl + traffic on US-13/DE-1, persistent Dover post-industrial economic pockets, distance from major employment centers (NCC Wilmington corridor 50 mi north, Philadelphia 80 mi north, Baltimore 80 mi west).

Deductions and exemptions for 2026

Delaware homeowner property tax relief operates through state-level credits + county-level senior exemptions. Delaware has NO statewide homestead exemption, NO senior valuation freeze, NO Save-Our-Homes-style cap. The primary relief mechanisms are: (1) the Senior School Property Tax Credit (50% of school tax capped at $400/year for 65+ with HHI ≤ $50K/$100K and 10-year DE residency), (2) the Disabled Veterans School Property Tax Credit (100% of non-vocational school tax for 100% P&T VA disability or 100% IU with 3-year DE residency), and (3) county-level Senior Citizen Exemption (NCC provides $173K AV reduction for 65+/100% disabled vet with 10-year DE residency, AV ≤ $676K, income-tested; Kent and Sussex have similar but lower programs).

Senior School Property Tax Credit (Title 14 §1917)

50% credit against school district property tax (the largest component of DE bills, ~70-80% of total), capped at $400/year for new applicants since 2017 (grandfathered participants who had 3-year residency before 2017 retained $500/year cap until 2017 changes). Eligibility: age 65+, 10-year Delaware residency required for new applicants since 2017, household income at or below $50,000 single / $100,000 joint. Apply with county tax office; one-time application; do not need to re-apply each year. Cannot stack with Disabled Veterans School Property Tax Credit (one or the other). The credit is administered through county tax bills — the credit is deducted from your school tax portion before the bill is mailed.

Disabled Veterans School Property Tax Credit (HB 214 of 2021)

100% credit against non-vocational school district property tax for veterans with 100% P&T VA disability OR 100% individual unemployability rating. 3-year DE residency required. Primary residence only. Apply by April 30 with county tax office. Submit VA disability award letter + DD-214 + DE driver's license + Social Security card + application form. One-time application. Reimbursed to school district from State General Fund. Cannot stack with Senior School Property Tax Credit. Surviving spouses do NOT qualify after the qualifying veteran's death. Combined with DE's low effective rates (~0.5% statewide median), the school credit saves $1,500-$3,500/year for qualifying 100% disabled vets.

County-level Senior Citizen Exemption (varies by county)

Each county provides additional senior + 100% disabled vet relief at the county level (NOT statewide uniform). New Castle County provides $173,000 AV reduction for homeowners 65+ or 100% disabled vet with 10-year DE residency, AV ≤ $676,000, income limits, and 12-month primary-residence requirement. Kent County provides similar but lower-cap program. Sussex County provides similar but lower-cap program. Apply with county tax office; income-tested; annual or one-time depending on county. Stacks with state-level credits.

Appealing your assessment

Delaware property tax appeals follow a 3-tier process. Level 1: County Board of Assessment Review. File written appeal with county tax office. New Castle deadline March 1; Kent and Sussex similar deadlines (typically March or April). The Board must hold a hearing and present evidence. Level 2: County Department of Finance / Levy Court. Appeal within 30 days of Board decision (varies by county). Level 3: Delaware Superior Court. Appeal within 30 days of county-level final decision. Legal arguments about uniformity and equal protection have been increasingly successful in DE courts following the 2020 Chancery ruling — though now that all three counties are at 100% AR post-reassessment, uniformity arguments are substantially harder. Most appeals are resolved at Level 1 (over 5,200 appeals filed in NCC alone after the 2025 reassessment).

Cities and towns in Kent County

Kent County contains 7 incorporated municipalities, ranging from Dover to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Kent County is subject to Kent County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Dover County seat	city	38,000
Smyrna	town	12,000
Milford	town	12,000
Camden	town	3,000
Harrington	town	3,000
Wyoming	town	2,000
Magnolia	town	1,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Dover tax district. Other cities in Kent County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Kent County Levy Court / Board of Assessment before relying on any estimate.

Frequently asked questions

When are Delaware property taxes due?

Delaware property tax bills are typically issued annually (not quarterly like RI/MA). New Castle County tax year runs July 1 – June 30 with bills issued in July/August and due by September 30. Kent County and Sussex County have similar fiscal-year cycles. School taxes are typically billed alongside county taxes. Wilmington (and other municipalities) may issue separate municipal tax bills with different due dates. Late payments accrue interest at varying rates (NCC reduced school tax late penalties to 1% per month under HB 241 of 2025, matching Kent and Sussex). Most homeowners pay through escrow via mortgage servicer.

Why did Delaware just complete its first reassessment in 30-50 years?

Pre-2024, Delaware's three counties operated on dramatically out-of-date assessment base years: New Castle 1983 (100% of 1983 value), Kent 1987 (60% of 1987 value), Sussex 1974 (50% of 1974 value). The 2018 lawsuit In re Delaware Public Schools Litigation / Delawareans for Educational Opportunity v. Carney argued the outdated valuations violated the True Value Statute and the Uniformity Clause of the Delaware Constitution, effectively creating an unconstitutional school funding system. The May 2020 Court of Chancery ruling agreed and ordered all three counties to conduct statewide reassessment. All three counties contracted with Tyler Technologies in 2021 for the work. Kent completed first (2024 tax year). New Castle and Sussex completed for 2025 tax year. The 2023 state law now requires reassessment every 5 years going forward (next ~2030).

Why did some Sussex County waterfront properties see 400-500% tax increases?

Sussex County\'s assessment base year was 1974 — meaning property values had been frozen at 1974 levels for 51 years when the 2025 reassessment took effect. Waterfront and oceanfront properties along Rehoboth Beach, Lewes, Bethany Beach, and Dewey Beach saw the most dramatic upward corrections because coastal property values increased far more than inland during the 50-year gap. A $1.97M Rehoboth oceanfront home saw a 400% increase from $830 to $4,151. A $3.46M Lewes Bay home saw a 532% increase from $1,079 to $6,822. The reassessments were intended to be revenue-neutral at the county level (so other property owners saw their bills go down or stay flat as waterfront bills went up), but the state law allowed school districts to increase revenue up to 10% post-reassessment, which contributed to overall increases for many property owners.

How do Delaware's senior + disabled veteran credits work?

Delaware has TWO statewide credits and one county-level exemption. (1) The Senior School Property Tax Credit provides 50% credit against school district property tax (capped at $400/year) for homeowners 65+ with 10-year DE residency and HHI ≤ $50K single / $100K joint. (2) The Disabled Veterans School Property Tax Credit (HB 214 of 2021) provides 100% credit against non-vocational school district property tax for 100% P&T VA disability or 100% IU rating with 3-year DE residency. Cannot stack — one or the other. School district is the LARGEST component of DE bills (~70-80% of total). (3) County-level Senior Citizen Exemption provides additional AV reduction (NCC: $173K, Kent + Sussex have similar but lower programs) for 65+ or 100% disabled vet with longer residency requirements. Stacks with state-level credits. Combined effective benefit ranges from ~$400 (state senior credit alone) to ~$3,500+ (state disabled-vet credit + county AV reduction).

Why does Wilmington have higher property taxes than the rest of New Castle County?

Wilmington adds the highest municipal property tax in Delaware (~$2.115/$100 of AV city tax) on top of the county rate ($0.1575/$100 residential post-2025-reassessment) and school district rate. The combined Wilmington effective rate is approximately 1.5-2.0%+ — substantially higher than Wilmington-area suburbs (Hockessin, Brandywine Hundred, Greenville) which only pay county + school + (no municipal or smaller municipal) rates. Wilmington provides extensive municipal services (police, fire, sanitation, parks, libraries, courts) that suburban townships do not. Newark adds a smaller ~$0.683/$100 city tax; New Castle city ~$0.611/$100; smaller incorporated places have minimal city levies. Most NCC residents in unincorporated areas (Bear, Pike Creek, etc.) pay only county + school rates.

How does Delaware's corporate-law dominance affect residential property taxes?

Approximately 68% of Fortune 500 companies and ~80%+ of US IPOs incorporate in Delaware (Delaware corporate law + Court of Chancery in Wilmington). This produces ~$1.4 billion annual state revenue from incorporation fees + franchise taxes — approximately 25-30% of total state revenue. This corporate tax base is why Delaware can maintain very low residential property taxes (~0.53% statewide median, 4th-lowest in US) + no state sales tax. The state also operates a graduated income tax with a 6.6% top rate. Delaware\'s revenue mix is unique: corporate franchise + income tax carries the substantial revenue load that residential property tax carries in most other states. This is why even after the 2024-2025 reassessment, Delaware still has among the lowest US effective property tax rates.

About Kent County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The **Dover Air Force Base** in Dover (1941-founded American 3,900-acre Air Force base — since 1955 the **Air Force Mortuary Affairs Operations**) is **the American military mortuary affairs facility** + **the dignified-transfer arrival point for all US military fallen returning home from overseas theaters**. The Dover Port Mortuary processed **70,000+ US military fallen** 1955-2025 from **Vietnam War** + **Persian Gulf** + **Iraq** + **Afghanistan** + **GWOT** theaters — as American 20th-21st century military dignified-transfer honors tradition. The **Charles C. Carson Center for Mortuary Affairs** the 2003-built 75,000-square-foot facility is the American largest military mortuary facility. Dover AFB also operates the **436th Airlift Wing** + **512th Airlift Wing** 18+ **C-5M Super Galaxy** heavy-lift transports + **C-17 Globemaster III** transports — US Air Force Atlantic theater air-mobility capital. The **Air Mobility Command Museum** 1986-founded 30+ historic military aircraft open to public. The **Dover International Speedway** in Dover (1969-opened — **Monster Mile**, named for 1-mile concrete oval track reputation for chewing up cars) is the **only 1-mile concrete NASCAR Cup Series track in America**. The annual **NASCAR Cup Series Würth 400** draws 100,000+ annual fans + **Dover Motor Speedway "Miles the Monster"** 46-foot 21-ton bronze mascot statue (2008-installed) as the American largest NASCAR mascot statue. The **Delaware State Capitol** the 1791-1792-built Georgian-style capitol (the **Old State House**) is **the 2nd-oldest US state capitol building still standing** (after Maryland's 1772-1779-built Annapolis State House — 1779 Continental Congress meeting site + 1783-1784 Confederation Congress meeting site + 1784 George Washington resignation of military commission). The **Delaware State University** in Dover (1891-founded HBCU as **State College for Colored Students** + 1947 **Delaware State College** + 1993 **Delaware State University** namesake change) is **5,000-student** HBCU + NCAA Division I **DSU Hornets** athletics + MEAC Mid-Eastern Athletic Conference programs.

Hometown hero

Caesar Rodney + Dover State Capitol + countless Kent County figures

**Caesar Rodney** (1728-1784 — American Revolutionary patriot + Continental Congress delegate from Delaware + 1776 Declaration of Independence signer + **President of Delaware** 1778-1781 — Delaware's chief executive role pre-Constitution + Kent County born + raised + buried) is known for the **July 1-2, 1776 80-mile overnight horseback ride** from Dover to Philadelphia (the **Caesar Rodney Ride**) — arrived at Independence Hall just in time to cast Delaware's decisive vote for Independence July 2, 1776 + subsequent August 2, 1776 Declaration signing. Rodney's 1923 commemorative **Caesar Rodney equestrian statue** in Wilmington Rodney Square + 1999 Delaware quarter obverse design Rodney horseback ride illustration American Treasury 50 State Quarters Program **first** state quarter released 1999 — as Delaware boasts **"The First State"** nickname for December 7, 1787 first state to ratify US Constitution unanimously by Delaware Constitutional Convention Delegates. **Other notable Kent County figures** include **John Dickinson** (1732-1808 — "Penman of the Revolution" + *Letters from a Farmer in Pennsylvania* 1767-1768 + 1776 US Articles of Confederation principal drafter + 1777-1781 President of Delaware + Kent County **John Dickinson Plantation** 1740-built farmhouse National Historic Landmark); **dozens of American 18th-21st century political figures** including **Henry Latham Doherty** (1870-1939 — American utilities magnate + Cities Service Company founder); **Joseph R. Biden III "Beau Biden"** (1969-2015 — **44th Delaware Attorney General** 2007-2015 + U.S. Army National Guard Iraq War veteran + late son of President Joe Biden + Wilmington-area upbringing died brain cancer age 46).

Biggest annual event

Dover Air Force Base + NASCAR Cup Series + Delaware State Capitol + Caesar Rodney heritage

The **Dover Air Force Base** + **Air Mobility Command Museum** draw 200,000+ annual visitors. The **Dover International Speedway** annual **NASCAR Cup Series Würth 400** + **Xfinity Series** races draw **200,000+ annual NASCAR fans** over 4-day weekend (combined Friday-Sunday attendance) — as the American Mid-Atlantic NASCAR capital. The **Delaware State Fair** in Harrington (annual 10-day late-July state fair since 1919) draws **300,000+ annual attendees**. The **First State Heritage Park** + **Old State House** + **Legislative Hall** draw 75,000+ annual visitors. The **Delaware State University** athletic annual NCAA Division I programming draws 50,000+ annual attendees.

Property Tax in Kent County, 2026