Senior citizens age 65 or older are reminded that currently the State of Delaware has a Senior School Property Tax Credit that enables up to a 50% school property tax credit or up to $500 whichever is less on primary residences in Delaware.
   
If you have already enrolled in the program you need not reapply as your credit should appear on your school tax bill sent out by county government that you have received. While the program’s deadline for making application is September 1, it is wise to submit the application prior to July 1 to avoid any rush or the chance of missing this benefit for the current tax year. Once your application is accepted your records are adjusted annually by the Receiver of Taxes if you remain at the same address.

The tax credit only applies to the school tax portion and not the county tax or school vocational tax portions of your tax bill. Applications may be obtained for Kent residents by contacting the Kent County Department of Finance, 736-2141 or for New Castle County Department of Land Use, Assessment Division, 302-395-5520. When applying be sure to specify the State Senior School Property Tax Credit program since there are other programs offered to senior citizens and the disabled by both counties.

There is no cap on the adjusted gross or annual income or means test for this program. To be eligible you must be age 65 or older at the beginning of the tax year and the property must be owned by you as your principal residence. If you or your spouse don’t own the property you don’t meet the program guidelines. Whether the property is individually or jointly owned by a senior citizen no more than one tax credit per property may be granted in any one tax year. If either owner is 65 or older while one is not the Senior School Property Tax Credit is available to your property.
   
The Senior School Property Tax Credit was legislated a number of years ago as Senate Substitute No. 1 to Senate Bill No. 1, but a number of those seniors who are eligible haven’t take advantage of the program. No doubt some senior citizens have been confused with other property tax credit programs offered by municipalities or county governments. In those programs while social security, railroad retirement and income directly related to a disability are excluded from the allowable total adjusted gross or annual income, an income cap is provided for other income received resulting in ineligibility.