What is the property tax rate in New Castle County?

The combined effective property tax rate in New Castle County, Delaware is approximately 0.85%.

New Castle County Property Tax Calculator (2026) — Delaware Property Tax Almanac

Property Tax in New Castle County, 2026

A calculator and field guide for Wilmington-area homeowners — and for anyone considering a move to New Castle 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.

New Castle 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. New Castle County effective property tax rate is approximately 0.85%. 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. New Castle's representative combined rate is ~9 mills (~0.85% 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 New Castle 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), Wilmington district)

Taxing entity	Rate
New Castle County rate $0.1575/$100 (residential, post-reassessment 2025) + school district rate $0.50-$1.50/$100 (varies by district: Christina, Red Clay, Brandywine, Colonial, Appoquinimink) + municipal rate where applicable (Wilmington ~$2.115/$100 city; Newark ~$0.683/$100; New Castle city ~$0.611/$100) × 100% AR; county avg ~0.85% effective post-reassessment	8.5000
Combined total	8.5000

As of April 27, 2026 · From New Castle County Department of Finance / Office of Assessment.

Note: New Castle County is **the dominant county in Delaware** — approximately **52% of the state's population** (~570K of DE's ~1.1M residents) and the bulk of the state's economy. The county is anchored by **Wilmington** (~70K — Delaware's largest city, the historical "Chemical Capital of the World"), home to **DuPont's** historic corporate base (DuPont Company was Wilmington-based from its 1802 founding through the 2017 Dow merger; the resulting Corteva Agriscience and DuPont de Nemours both maintain substantial Wilmington operations), **Christiana Care Health System** (Delaware's largest private employer ~12,000 employees), **JPMorgan Chase's** large Delaware credit-card and consumer banking operations (Wilmington is the state of incorporation for most US public companies but JPMorgan also operates substantial back-office facilities here), and Wilmington's position as the legal home of **most US public corporations** (Delaware corporate law combined with the Court of Chancery makes Wilmington the dominant US incorporation venue — ~68% of Fortune 500 companies and ~80%+ of US IPOs incorporate in Delaware, though most have no physical Wilmington presence). Other major cities/towns: **Newark** (~33K — home of the **University of Delaware** ~24K students, founded 1743 as the Free School of New London / chartered 1833 as Newark College / renamed University of Delaware 1921, the state's flagship public research university), **Middletown** (~25K — Delaware's fastest-growing city, ~75% population growth 2000-2020), **Bear** (~22K), **Hockessin** (~13K — among the most affluent DE communities), **Claymont** (~9K), and a band of Wilmington-area suburbs including **Brandywine Hundred** + **Pike Creek** + **Greenville** (Joe Biden's longtime home). Major employment includes Christiana Care, the University of Delaware, Corteva/DuPont, JPMorgan Chase, the State of Delaware (Wilmington has substantial state offices despite Dover being the capital), and substantial financial services + pharmaceutical R&D.

Note: New Castle County effective property tax rates run approximately **0.85%** post-2025 reassessment — moderate by US standards but the highest of Delaware's three counties. The county tax rate is **$0.1575/$100 of AV residential** + **$0.2380/$100 non-residential** (the 2-tier residential/non-residential rate structure was established by HB 242 of 2025 after widespread reports that non-residential properties were underassessed in the Tyler Technologies reassessment; upheld by the Delaware Court of Chancery October 2025). School district rates vary substantially: **Christina** + **Red Clay Consolidated** + **Brandywine** + **Colonial** + **Appoquinimink** (the 5 NCC school districts) each set their own rates, typically $0.50-$1.50/$100 of AV residential post-reassessment. **Wilmington adds a city tax of ~$2.115/$100 of AV** (the largest municipal levy in Delaware — Wilmington has the highest effective rate in the state at 1.5-2.0%+ due to the city levy stacking on top of county and school rates). Newark adds ~$0.683/$100, New Castle city ~$0.611/$100. Median home values around $345K combined with the ~0.85% county-average effective rate produce median annual bills around $2,933.

Note: For relocation buyers: New Castle County offers **the premier Delaware corporate / academic / finance option** — the headquarters of the post-2017 Corteva/DuPont/Chemours operations, the University of Delaware in Newark, exceptional legal + financial services employment, the **Brandywine Valley** chateau country (the **Brandywine Conservancy** + the **Brandywine River Museum** in nearby Chadds Ford PA, the **Hagley Museum** the 1802-built DuPont black powder mills + first Du Pont family residence on a 235-acre Wilmington site, **Winterthur Museum, Garden & Library** the 175-room Henry Francis du Pont mansion + 60-acre garden + 90,000-object American decorative arts collection, the **Nemours Estate** the 1909-1910 Alfred I. du Pont 105-room Louis XVI-style chateau + 200-acre formal gardens), reasonable Philadelphia (Wilmington to Philly ~30 mi via I-95, ~25 min Amtrak from Wilmington Station to Philadelphia 30th Street Station) and Baltimore (Wilmington to Baltimore ~70 mi via I-95) reach, and substantial **Joe Biden** political heritage (the 46th US President 2021-2025 lived in Greenville/Wilmington his entire post-1972 career; his Wilmington home + Rehoboth Beach vacation home in Sussex County both saw substantial Secret Service activity 2021-2025; Biden Welcome Center + Joseph R. Biden Jr. Railroad Station in Wilmington named in his honor). The trade-off: aggressive Wilmington city housing prices in the most desirable neighborhoods (Greenville/Hockessin median home $725K, Brandywine Hundred suburban premium), substantial post-reassessment 2025 tax increases (some properties saw 50-200%+ increases producing 5,200+ appeals filed by NCC residents), and persistent Wilmington urban-core economic transition outside the corporate corridor.

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 New Castle County

New Castle County contains 8 incorporated municipalities, ranging from Wilmington 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 New Castle County is subject to New Castle County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Wilmington County seat	city	70,000
Brandywine Hundred	town	50,000
Newark	city	33,000
Middletown	town	25,000
Bear	town	22,000
Hockessin	town	13,000
Smyrna	town	12,000
Claymont	town	9,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Wilmington tax district. Other cities in New Castle 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 New Castle County Department of Finance / Office 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 New Castle County

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

Weird fact

**Delaware's position as the legal home of most US public corporations** is anchored in New Castle County — specifically in Wilmington's **Court of Chancery** (founded 1792, one of the oldest US business courts in continuous operation). Approximately **68% of Fortune 500 companies** and **~80%+ of US IPOs** incorporate in Delaware. The Court of Chancery handles all corporate law disputes for these entities and has produced ~250 years of precedent that effectively functions as US national corporate law. The court has 1 Chancellor + 6 Vice Chancellors who hear cases without juries (because most cases involve equity rather than damages) and produce written opinions cited as authoritative across the United States. Delaware's corporate-tax structure (no sales tax, low corporate income tax for companies without DE operations, $300/year LLC franchise tax minimum) plus the Court of Chancery's expertise produce ~$1.4 billion annual state revenue from incorporation fees + franchise taxes — approximately 25-30% of Delaware's total state revenue (the highest US state dependence on a single revenue source). The **DuPont Company** (founded 1802 in Wilmington as E. I. du Pont de Nemours and Company, by French émigré Eleuthère Irénée du Pont who fled the French Revolution) is Wilmington's historical anchor and operated as one of the world's largest chemical companies for ~215 years until the 2017 Dow merger and 2019 split into three separate companies (DuPont de Nemours, Corteva Agriscience, Chemours — all three maintain substantial Wilmington operations). The du Pont family's 19th-20th century philanthropy created the **Hagley Museum** (the original 1802 black powder mills site, the first Du Pont family residence "Eleutherian Mills"), **Winterthur Museum** (Henry Francis du Pont's 175-room mansion + American decorative arts collection of 90,000 objects across 60 acres), **Nemours Estate** (Alfred I. du Pont's 1909-1910 Louis XVI-style chateau on 200 acres), **Longwood Gardens** (Pierre S. du Pont's 1,100-acre botanical garden, technically just over the PA line in Kennett Square but a NCC cultural anchor), and **Nemours Children's Hospital** (the largest pediatric hospital network in the Mid-Atlantic). The **Brandywine Battlefield** in nearby Chadds Ford PA (just over the NCC line) was the **September 11, 1777 Battle of Brandywine** — the **largest single-day land battle of the American Revolution** (~30,000 combined troops, the American + British forces under George Washington vs Sir William Howe — American defeat that opened the path to British occupation of Philadelphia September 26, 1777). **Wilmington's riverfront** was the 1638 site of **Fort Christina** the first European settlement in Delaware + the first capital of **New Sweden** the 1638-1655 Swedish-Finnish American colony — 17 years before the 1655 Dutch conquest by Peter Stuyvesant. The **Kalmar Nyckel** the tall ship + 1997-launched replica + annual tours of Wilmington Riverfront continues as American 17th-century Swedish-American maritime heritage.

Hometown hero

Joe Biden / DuPont family / countless New Castle County figures

**Joe Biden** (born 1942 — 46th US President 2021-2025 + 47th US Vice President 2009-2017 + US Senator from Delaware 1973-2009 = 36 years 6th-longest US Senate tenure) is the American 21st-century political leader long-time New Castle County resident — 1972 Wilmington City Council election + 1972 US Senate election + continuous 1972-2025 53-year Wilmington/Greenville residence + **Joseph R. Biden Jr. Railroad Station** the 1908-built Wilmington Amtrak station namesake 2011 + **Biden Welcome Center** the Delaware I-95 rest area namesake. Biden's Wilmington home + Rehoboth Beach vacation home in Sussex County both substantial Secret Service activity 2021-2025. Biden's Wilmington residence continues as post-Presidential home. **The du Pont family** is the American 19th-20th century industrial dynasty founded by **Eleuthère Irénée du Pont** (1771-1834 — French émigré 1800-immigrated DE arrival + 1802 DuPont Company founder + black powder + explosives manufacturing empire descendants). Notable du Pont descendants include **Pierre S. du Pont** (1870-1954 — Longwood Gardens founder + DuPont Company 1914-1919 President + General Motors 1920-1928 Chairman), **Henry Francis du Pont** (1880-1969 — Winterthur Museum founder + American decorative arts collector + 1928 American Wing Metropolitan Museum curator), **Alfred I. du Pont** (1864-1935 — Nemours Estate builder + DuPont 1902 triumvirate reorganization leader). Other notable New Castle County figures include **Jean Toomer** (1894-1967 — Harlem Renaissance American writer *Cane* 1923 + long-term Wilmington resident), **John Cunningham Lilly** (1915-2001 — American physician + dolphin communication researcher, born St. Paul MN but University of Pennsylvania medical school alum + University of Delaware alum), and **dozens of American 20th-21st century political + business leaders**.

Biggest annual event

Wilmington corporate / DuPont heritage / University of Delaware / Brandywine Valley / Joe Biden political legacy

The **Court of Chancery** in Wilmington draws **2,000+ annual cases** — as the American corporate-law capital. The **University of Delaware** (24,000 students, ~$300M annual research budget) annual programming including **UD Blue Hens** NCAA Division I FCS football + **Bob Carpenter Center** basketball arena draws 200,000+ annual attendees. The **Hagley Museum** + **Winterthur Museum** + **Nemours Estate** combined draw 500,000+ annual visitors — as the American Brandywine Valley du Pont heritage tourism. The **Wilmington Riverfront** + **Tubman-Garrett Riverfront Park** + **Kalmar Nyckel** tall ship tours draw 200,000+ annual visitors. The **Rockford Tower** + **Brandywine Park** draws 150,000+ annual visitors.

Property Tax in New Castle County, 2026