Rate Breakdown

Property taxes in Kent County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Kent County

In Kent County, Delaware, property tax is based on the assessed value of the real‑estate and the applicable millage rates set by the county and its taxing authorities (school district, municipality, fire protection, etc.). The Kent County Assessment Office conducts an annual assessment of all taxable properties as of January 1. Assessors compare the property’s market value to recent sales of comparable homes, adjust for improvements, and apply a standard assessment ratio—typically 70 % of the market value for residential properties. The resulting figure is the “assessed value,” which is multiplied by the combined millage rate (expressed in dollars per $1,000 of assessed value) to calculate the annual tax bill. For example, if your home is assessed at $150,000 and the total millage rate is 12.5 mills, your tax liability would be $150,000 ÷ 1,000 × 12.5 = $1,875.

Available Exemptions

Delaware offers several exemptions that can reduce your taxable base. Eligibility is determined at the county level, and you must file the appropriate claim forms with the Kent County Assessment Office.

• Homestead Exemption: Up to $10,000 of assessed value may be exempt for owner‑occupied primary residences. An additional $5,000 exemption is available for homes that qualify as a “qualified historic property.”
• Senior Citizen Exemption: Residents aged 65 or older who meet income thresholds (generally $30,000 household income) can receive a $15,000 exemption on the assessed value of their primary home.
• Disability Exemption: Qualified disabled persons (or households with a disabled member) may claim a $5,000 exemption, with an extra $5,000 if the home is also a homestead.
• Veteran Exemptions: Honorably discharged veterans receive a $5,000 exemption. Disabled veterans qualify for a larger exemption—up to $15,000—depending on the degree of service‑connected disability.

Payment Schedule & Deadlines

Kent County property taxes are due twice a year. The first installment is payable on March 1 and covers the period from July 1 of the previous year through June 30. The second installment is due on September 1 and covers the period from July 1 through June 30 of the current year. Both installments are due on the first day of the month; if the due date falls on a weekend or legal holiday, the deadline is extended to the next business day.

Taxpayers may choose to pay the full annual amount at the March deadline, which can result in a modest discount if offered by the county treasurer. Late payments incur a 5 % penalty on the unpaid portion, plus interest at the statutory rate of 1 % per month.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal the assessment to the Kent County Board of Assessment Appeals. The appeal process follows these steps:

• File a Written Appeal: Submit a completed Appeal Form (Form KCAA‑01) within 30 days of the date the assessment notice was mailed.
• Prepare Supporting Evidence: Gather recent comparable sales, independent appraisals, or photographs that demonstrate a lower market value.
• Attend a Hearing: A hearing is scheduled within 60 days of filing. You may represent yourself or hire a licensed attorney or certified appraiser.
• Receive a Decision: The Board issues a written determination, typically within 30 days after the hearing. If the decision is unfavorable, you may further appeal to the Delaware Superior Court.

Timely filing and thorough documentation are essential to a successful appeal, so take advantage of the resources offered by the Kent County Assessment Office, including their online sales database and free informational workshops.