I own a home in Delaware
Property taxes, reassessment, school taxes, deeds, and exemptions.
From the senior school tax credit and countywide reassessment to the Register of Wills, coastal storms, and starting a business, CountyOffices gives you clear Delaware-specific guidance for the things that matter.
Reviewed against official Delaware government sources • Updated as laws and requirements change
Property taxes, reassessment, school taxes, deeds, and exemptions.
Delaware just went through its biggest property tax shakeup in decades: after a 2018 lawsuit found that decades-old assessments (New Castle hadn't reassessed since 1983, Kent since 1987, Sussex since 1974) were unconstitutional, a court order forced all three counties to reassess, with Kent finishing in 2024 and New Castle and Sussex following for the 2025 tax year. Under a 2023 law, all three counties must now reassess every five years going forward, so this won't be a decades-long wait next time. If you're 65 or older, the Senior School Property Tax Credit can offset up to 50% of your school property tax on your primary residence - the maximum credit has shifted between $400 and $500 in recent years depending on the state budget, so check the current cap with your county. New residents who established Delaware domicile on or after January 1, 2018 need 10 consecutive years of residency to qualify for the credit; those who moved in 2013–2017 need only 3 years. Deeds are recorded with the county Recorder of Deeds.
Sources: Delaware Dept. of Finance, county Assessor and Recorder of Deeds offices, Delaware Court of Chancery (In re Delaware Public Schools Litigation)
Closings, title searches, transfer taxes, deeds, and property records.
Delaware charges a realty transfer tax when property changes hands - a combined state and county/municipal tax on the sale price, split by default between buyer and seller unless the contract says otherwise, and it's one of the more noticeable closing costs in a state with no sales tax to offset it elsewhere. Deeds are recorded with the county Recorder of Deeds (Delaware's version of a county Recorder), and a title search there confirms there are no competing liens before closing. Because all three counties just completed their first reassessment in decades, a home's new assessed value may look dramatically different from what a seller's old tax bill showed - don't assume the seller's tax history predicts your bill as the new owner; check the post-reassessment value directly with the county Assessor. With just three counties statewide, Delaware's closing processes tend to be more consistent county to county than in states with dozens of counties, though local recording fees and transfer tax splits can still vary.
Sources: county Recorder of Deeds offices, Delaware Division of Revenue
Flood zones, coastal permits, rental rules, and land records.
Delaware's beach towns (Rehoboth, Bethany, Lewes, and the barrier-island communities) sit in flood-prone areas, so check whether your property is in a FEMA-designated flood zone before you buy or renovate - it affects both insurance requirements and what permits Sussex County or your local beach town requires for construction. Short-term rentals are common in Delaware's beach communities, but rules vary by municipality: some beach towns cap rental days, require a rental license, or restrict rentals to certain zoning districts, so check with the specific town, not just the county. Coastal and hurricane season runs June 1 through November 30, and Sussex County (where most of Delaware's beach property sits) coordinates evacuation planning through its Emergency Management office. Property tax on a Delaware vacation home follows the same reassessed values as any other property in the county - Sussex County's reassessment (its first since 1974) took effect for the 2025 tax year, so a beach property's tax bill may look very different from what a longtime owner's records show.
Sources: FEMA, Sussex County Emergency Management, individual beach town ordinances
Register of Wills, estates, probate, and county filing steps.
Probate in Delaware starts with the Register of Wills, an elected office in each of Delaware's three counties - the Register of Wills admits the will, appoints the executor or administrator, and oversees the opening stages of estate administration, working alongside the county's Orphans' Court for anything contested. Delaware offers a simplified small estate process for estates under a statutory value threshold, letting an affidavit substitute for full administration. Because Delaware has only three counties, the Register of Wills office in each tends to be well-practiced and accessible, though each county's specific forms and local procedures can differ slightly. If the deceased was receiving the Senior School Property Tax Credit, that credit doesn't carry over to heirs - whoever inherits and occupies the home needs to separately qualify, including meeting Delaware's residency requirement if they're new to the state.
Sources: Delaware Register of Wills, Delaware Code Title 12
Marriage licenses, divorce filing, name changes, and official records.
Marriage licenses are issued by the county Clerk of the Peace (Delaware's name for the marriage license office), both parties apply together with photo ID, and Delaware requires a 24-hour waiting period between getting the license and marrying - though the wait can be waived for active-duty military or a critical illness. Once issued, the license is valid for 30 days, extendable for a fee if needed. Divorce runs through Family Court, which is a single statewide court in Delaware rather than county-level courts, though you still file in the county where you or your spouse lives. Delaware requires at least 6 months of residency (or active-duty military stationed in Delaware) before filing, and is primarily a no-fault state, using "irretrievably broken" as the standard grounds. There's no mandatory waiting period between a divorce being finalized and either spouse remarrying - you can legally remarry the same day your decree is signed.
Sources: Delaware Courts, county Clerk of the Peace offices, Delaware Code Title 13
Senior tax credits, benefits, residency steps, and estate planning information.
Delaware draws retirees partly because of what it doesn't have: no sales tax, and no tax on Social Security benefits. Once you're 65, the Senior School Property Tax Credit can offset up to 50% of your school property taxes (the cap has moved between $400 and $500 in recent years, so check the current figure), but there's a real catch for new arrivals: if you established Delaware domicile on or after January 1, 2018, you need 10 consecutive years of residency before you can claim the credit - it's not available the moment you move in, unlike most senior tax relief programs elsewhere. Delaware also excludes a substantial amount of pension and retirement income from state income tax for residents 60 and older. If you're settling an estate or updating your own, Delaware's Register of Wills (one per county) handles probate, and with just three counties statewide, that office tends to be relatively accessible regardless of where in Delaware you land.
Sources: Delaware Division of Revenue, Delaware Dept. of Finance
Birth, death, marriage, court, property, and business records.
Birth and death certificates come from the Delaware Division of Public Health's Office of Vital Statistics, which handles records statewide rather than by county. Marriage records are held by the county Clerk of the Peace where the license was issued. Property records - deeds, mortgages, liens - are recorded and searchable through the county Recorder of Deeds, generally free to search in person with a fee for certified copies; online availability varies by county. Court records for civil and criminal cases go through the relevant court (Superior Court, Court of Common Pleas) in the county where the case was filed, while probate and estate records are held separately by the county Register of Wills. Family Court, which handles divorce and custody matters, is a single statewide court rather than county-specific. Business entity records are filed with the Delaware Division of Corporations, which - given Delaware's outsized role as a corporate registration hub - maintains one of the largest business registries of any state.
Sources: Delaware Division of Public Health, county Recorder of Deeds and Register of Wills offices, Delaware Division of Corporations
Licenses, permits, EIN, gross receipts tax, and local requirements.
Delaware's business registration process is famously streamlined - the state's Division of Corporations is built for high volume, given that far more corporate entities are registered in Delaware than there are Delaware residents. Filing Articles of Organization for an LLC is inexpensive and can be processed quickly, including same-day or expedited options for a fee. Because Delaware has no general sales tax, businesses instead pay a gross receipts tax on total revenue from goods and services delivered in the state, with rates varying by business type - this is separate from any income tax and applies regardless of profitability. Every Delaware LLC and corporation also owes an annual franchise tax and/or annual report fee to stay in good standing, distinct from federal or state income tax. Local business licensing is handled at the state level too, through the Division of Revenue's One Stop registration system, rather than county-by-county - a real convenience given Delaware's national reputation for corporate-friendly law, largely built around its specialized Court of Chancery.
Sources: Delaware Division of Corporations, Delaware Division of Revenue
Delaware has the fewest counties in the nation, so each county office serves a big territory.
Delaware has fewer counties than any other state: just three - New Castle, Kent, and Sussex - covering the entire state from the Pennsylvania border to the Maryland beach communities. That means each county office serves a much larger and more varied population than a typical county elsewhere, and county government here carries more weight relative to state and municipal government than in states with dozens or hundreds of counties splitting the load. New Castle County, anchored by Wilmington, is by far the most populous and urban; Kent, the state capital county (Dover), is more suburban and rural; and Sussex, home to Delaware's beach towns, is the largest by land area and the fastest-growing. If you're used to a state with 50, 100, or more counties, Delaware's system can feel almost single-tiered - three offices really do handle what many states spread across dozens.
Sources: Delaware.gov, U.S. Census Bureau
Delaware charges no sales tax, though transfer taxes loom large when property changes hands.
Delaware is one of only five states with no general sales tax, and it's a point of pride for the state - "Home of Tax-Free Shopping" appears on Delaware's welcome signs. That means no sales tax on everyday purchases, which can meaningfully affect where residents near state borders choose to shop. But Delaware makes up the revenue elsewhere, most notably through a realty transfer tax when property changes hands (a combined state and local tax on the sale price, typically split between buyer and seller) and a gross receipts tax that businesses pay on revenue from goods and services delivered in the state, separate from any income tax. So while you won't see sales tax added to a retail purchase, don't assume Delaware is a low-tax state across the board - the absence of sales tax is real, but it's offset by taxes that show up in different places, especially around real estate transactions and business operations.
Sources: Delaware Division of Revenue
Each county's Register of Wills opens estates and guides probate filings.
Each of Delaware's three counties elects its own Register of Wills, an office dedicated specifically to opening and overseeing the early stages of probate - admitting wills, appointing executors or administrators, and guiding families through initial estate filings. It's a more focused office than a general county clerk handling probate as one of many duties, which is possible in Delaware partly because there are only three counties to serve, letting each Register of Wills specialize. Contested probate matters move to the county's Orphans' Court, a separate judicial body from the Register of Wills' administrative role. If you're settling an estate in Delaware, the Register of Wills in the county where the deceased lived is your starting point - not a general courthouse clerk's office, and not a statewide agency.
Sources: Delaware Register of Wills, Delaware Code Title 12
All three counties recently completed their first property reassessments in decades.
For most of the 21st century, Delaware's three counties were taxing property based on assessments so old they predated most current homeowners: New Castle County last reassessed in 1983, Kent in 1987, and Sussex all the way back in 1974. A 2018 lawsuit argued this violated the state constitution's requirement that property be taxed uniformly, since decades of uneven appreciation across neighborhoods and property types had made the old assessments wildly inconsistent with actual value. The Delaware Court of Chancery agreed in 2020 and ordered all three counties to reassess. Kent finished first, completing its reassessment in 2024; New Castle and Sussex followed, both taking effect for the 2025 tax year. A 2023 state law now requires every county to reassess at least once every five years going forward, so Delaware won't see another decades-long gap. If your tax bill changed significantly through this process, that's the reassessment catching up to modern property values - not necessarily a sign anything went wrong, though you still have the right to appeal your specific new assessment if you think it's inaccurate.
Sources: Delaware Court of Chancery (In re Delaware Public Schools Litigation), Delaware House Bill 62 (2023), county Assessor offices
Delaware's business courts mean more entities are registered here than residents.
Delaware has just over 1 million residents, but more than 2 million business entities are legally registered in the state - a genuine anomaly that makes Delaware the default incorporation choice for a huge share of American public companies, including roughly two-thirds of the Fortune 500. The draw is Delaware's Court of Chancery, a specialized business court with no jury that has developed over more than a century of case law specifically around corporate governance and disputes, giving companies predictable, expert legal treatment unavailable in most other states. This has real effects on the ground: Delaware's Division of Corporations processes an enormous volume of filings relative to the state's small population, and corporate license fees and related tax revenue fund a substantial share of state government, part of why Delaware can afford to skip a general sales tax.
Sources: Delaware Division of Corporations, Delaware Court of Chancery
Homeowners 65 and older may qualify for a credit against school property taxes.
Delaware homeowners 65 or older can claim a credit against their school property taxes worth 50% of the bill, up to a capped dollar amount - the cap has shifted between $400 and $500 in recent years as state budgets changed, so confirm the current figure with your county rather than assuming a fixed number. The credit only applies to your primary residence, and it must be applied for; it doesn't happen automatically once you turn 65. The residency rule is the part that surprises new arrivals: if you established Delaware domicile on or after January 1, 2018, you need 10 consecutive years of residency before you can claim the credit, a change made in 2017 specifically to slow the credit's cost as more retirees moved to the state. Those who moved to Delaware between 2013 and 2017 need only 3 years of residency. There's periodic legislative debate about adjusting both the dollar cap and the residency requirement, so it's worth checking current rules each time you apply rather than assuming last year's terms still hold.
Sources: Delaware Dept. of Finance, Delaware Code Title 14
Delaware county records are among the most accessible in the Mid-Atlantic region. All three counties provide online deed searching through their Recorder of Deeds websites. The Delaware Courts Online portal at courts.delaware.gov provides access to Superior Court, Court of Chancery, and other court case information statewide. The Delaware Division of Corporations provides free online business entity searching. Vital records require ordering through the Delaware Office of Vital Statistics. For Delaware county records not available online, the state's FOIA at Delaware Code Title 29, Chapter 100 provides a framework with a fifteen-business-day response requirement.
Delaware birth and death certificates from 1930 onward are maintained by the Delaware Division of Public Health, Office of Vital Statistics in Dover. Certified copies can be ordered online through VitalChek, by mail, or in person at the Dover office. Birth records are restricted to the individual named, immediate family members, and legal representatives. Pre-1930 births and deaths are found in county registers and church records, with many collections held by the Delaware Public Archives. Some Delaware county records for births and deaths before 1930 survive in county deed books and probate files that recorded such events informally.
Delaware county records for real property are held by the Recorder of Deeds in the county where the property is located. New Castle County's Recorder of Deeds is in Wilmington, Kent County's is in Dover, and Sussex County's is in Georgetown. All three counties offer online deed searching through their websites. Property tax assessment records are maintained separately by each county's assessment division, and property tax payment records are available through county finance offices. With only three counties to consider, determining jurisdiction for a Delaware property is straightforward once the property's county is known.
The Delaware Courts Online portal at courts.delaware.gov provides public access to case information for Superior Court, Court of Common Pleas, Family Court, Court of Chancery, and other Delaware courts. The portal allows searching by party name, case number, and date range. Court of Chancery records, which are among the most nationally significant Delaware county records given Delaware's corporate law role, are included in the online system. For complete case documents, contact the Prothonotary in the relevant county for Superior Court matters or the Register in Chancery for Court of Chancery matters. Fees for certified copies are set by court rule.
The Delaware Public Archives in Dover is the central repository for historical Delaware county records from all three counties, holding deed books, court minutes, probate files, and vital records from the colonial period to the present. The continuity of Delaware's three-county system since the 1600s means there are no boundary changes or successor counties to navigate. The Historical Society of Delaware in Wilmington holds additional manuscript collections. FamilySearch has digitized significant portions of Delaware county records including deed books and vital records. The Hagley Museum and Library in Wilmington holds industrial and business records relevant to Delaware's manufacturing history.
Delaware's Freedom of Information Act at Delaware Code Title 29, Chapter 100 provides public access to government records held by state and county agencies. Submit a written request to the public records officer at the relevant county agency. The agency must respond within fifteen business days, either providing access, citing an exemption, or requesting a reasonable extension. Fees are limited to actual costs of reproduction. No reason for the request is required. Disputes over improperly denied Delaware county records can be appealed to the Attorney General's office, which may investigate complaints and issue findings.
The Register of Wills in each Delaware county maintains probate records including wills admitted to probate, estate inventories, letters testamentary, guardianship files, and Delaware inheritance tax returns. Because Delaware's Register of Wills combines probate administration with inheritance tax collection, Delaware county records held by this office contain financial detail not found in most other states' probate records. Researchers seeking historical estate files will find the Register of Wills the primary starting point, with older records transferred to the Delaware Public Archives. All three counties maintain separate Register of Wills offices in their county seats.
Marriage licenses in Delaware are issued by the Clerk of the Peace in the county where the couple applies. The Clerk of the Peace maintains marriage license records locally, and certified copies can be obtained directly from the office. The Delaware Office of Vital Statistics holds statewide marriage records from 1930 onward. Historical marriage records before 1930 are found in Clerk of the Peace files and county records held by the Delaware Public Archives. FamilySearch provides indexed Delaware marriage records from many periods. Early Delaware county records also include marriage bonds from the colonial and early statehood periods.
Delaware criminal history records are maintained by the Delaware State Police, Bureau of Identification. The public can request a criminal background check through the State Police online portal for a fee. Individual case-level criminal records within Delaware county records are accessible through the Delaware Courts Online portal, which shows Superior Court and Court of Common Pleas case information. Certified criminal history information requires a formal State Police request with identifying information and applicable fees. Some Delaware records may be expunged under Delaware's expungement statutes, which seal certain criminal records upon application.
All three Delaware counties provide online deed searching through their Recorder of Deeds websites, with some records available free and others requiring a subscription or per-document fee. Searching in person at the Recorder of Deeds office is generally free. The Delaware Public Archives provides free in-person access to historical Delaware county records including colonial-era deed books. FamilySearch provides free online access to digitized Delaware land and vital records collections. The Delaware Courts Online portal provides free access to court case information including Court of Chancery records.
Delaware's Court of Chancery is a specialized equity court with jurisdiction over corporate governance disputes, merger and acquisition litigation, trust matters, and stockholder suits. Because more than 60 percent of Fortune 500 companies are incorporated in Delaware, the Court of Chancery effectively serves as the corporate court for much of American business. Delaware county records generated by the Court of Chancery include filings in some of the most consequential corporate disputes in the country, from hostile takeover battles to technology company governance fights. The Court of Chancery operates primarily in Wilmington and publishes many of its decisions, making its records among the most studied Delaware county records in legal and business research.
Fees for Delaware county records vary by record type and county. Delaware's FOIA limits copying fees to actual reproduction costs. Certified copies of deeds and recorded instruments carry per-page fees set by state statute. The Delaware Office of Vital Statistics charges fixed fees for certified copies of birth, death, and marriage certificates. Register of Wills fees for estate document copies are set by state law. Court document copy fees are set by court rule. With only three county systems to navigate, fee schedules in Delaware are more uniform than in larger states with dozens of counties each setting their own policies.
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Get Help Now → Private. Secure. Always free.Delaware's Senior School Property Tax Credit carries a firm, statewide April 30 deadline every year - no exceptions, and the credit is explicitly not available retroactively if you miss it.
Delaware's Senior School Property Tax Credit carries a firm, statewide April 30 deadline every year - no exceptions, and the credit is explicitly not available retroactively if you miss it. To qualify, you must be 65 or older by June 30 immediately before the county fiscal year begins, have a Delaware driver's license (which the law gives you 60 days to obtain after establishing residency), and meet a residency requirement that genuinely depends on when you moved here: 10 consecutive years if you established Delaware domicile on or after January 1, 2018, or 3 years if you moved between 2013 and 2017. The credit covers 50% of regular school property tax up to $500 and doesn't transfer if you move - a fresh application is required at your new address. Following Delaware's first countywide property reassessments in decades, appeal deadlines have become genuinely significant news: New Castle County's 2026 reassessment appeal deadline, for instance, was March 14, a notably short window that caught many homeowners off guard. Property tax bills are typically due by September 30 in most Delaware counties, though check your specific county Receiver of Taxes for the exact date and any installment options.
Sources: Delaware Dept. of Finance, county Assessment and Receiver of Taxes offices
Delaware's property assessment landscape shifted significantly with each county's first comprehensive reassessment in decades, completed recently after decades of essentially frozen assessed values.
Delaware's property assessment landscape shifted significantly with each county's first comprehensive reassessment in decades, completed recently after decades of essentially frozen assessed values. This genuinely changed the appeal picture: many homeowners saw meaningful valuation jumps for the first time in a generation, and appeal windows following reassessment have run notably short - New Castle County's 2026 appeal deadline, for example, was March 14, giving residents only a few weeks after values were released to file. Because timelines can shift year to year and vary by county, confirm your specific county's current appeal deadline directly with the Assessment office rather than assuming a prior year's date applies. When appealing, bring genuine supporting evidence: comparable sales, documentation of incorrect property characteristics (square footage, acreage, condition) in county records, or an independent appraisal. Appeals typically go before a Board of Assessment Review at the county level, distinct from the Assessment office that set the original value. If you disagree with the Board's decision, further appeal to Delaware Superior Court remains available. Given the genuine confusion the 2024-2026 reassessment cycle created statewide, Delaware's legislature has also considered longer-term reforms to the appeal and reassessment process, so watch for changes to these deadlines going forward.
Read the full property tax appeal guide →
Sources: Delaware Dept. of Finance, county Assessment and Board of Assessment Review offices
Delaware's Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records.
Delaware's Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records. Agencies must respond within a reasonable time and cite a specific statutory exemption if a request is denied - common exemptions include certain law enforcement investigative records, personnel and medical information, and other categories the legislature has carved out. Because Delaware has just three counties, each covering substantial territory, county offices here genuinely serve a lot of ground: real estate records - deeds, mortgages, liens - are recorded and searchable through the county Recorder of Deeds. Estate and probate records come from the county's Register of Wills, an elected office that opens estates and guides probate filings. Court records for civil and criminal matters come from the Delaware court system, organized statewide. Business entity records are filed with the Delaware Division of Corporations - a genuinely significant office nationally, since Delaware is home to more registered business entities than residents, a real hub for corporate formation. If a FOIA request is denied, you can appeal to the Delaware Attorney General's office, which reviews access disputes.
Read the full open records guide →
Sources: Delaware Dept. of Justice, Delaware Code Title 29 §10001 et seq. (FOIA), county Recorder of Deeds and Register of Wills offices
Delaware's coastal and hurricane season runs officially June 1 through November 30, and the state's low-lying geography - particularly along the Atlantic coast in Sussex County and the Delaware Bay shoreline - brings genuine flood risk from both direct hurricane strikes and the more frequent coastal flooding events that occur even without a named storm.
Delaware's coastal and hurricane season runs officially June 1 through November 30, and the state's low-lying geography - particularly along the Atlantic coast in Sussex County and the Delaware Bay shoreline - brings genuine flood risk from both direct hurricane strikes and the more frequent coastal flooding events that occur even without a named storm. Know your specific flood zone before storm season, since Delaware's beach communities maintain evacuation routes and orders that assume residents already understand their risk level. Sussex County's beach towns in particular face real seasonal population swings that complicate evacuation planning, so don't wait until a storm is imminent to understand your route and timing. Your county Emergency Management office coordinates local response and maintains current evacuation and flood information during active events. After a storm causes damage, your county Assessment office can adjust your property's valuation to reflect the damage, and if a federal disaster is declared, FEMA assistance becomes available for individuals and local governments. Insurance claims should be filed promptly with documentation (photos, a written inventory), and flood insurance specifically (separate from standard homeowner's coverage) is worth confirming you have if you're in a coastal flood zone. Building permits for storm repairs go through your county or municipal building department.
Sources: Delaware Emergency Management Agency, FEMA, county Emergency Management and Assessment offices
Delaware law gives you 60 days after establishing residency to obtain a Delaware driver's license - a genuinely important deadline that matters beyond just driving legally, since a Delaware license is also required documentation if you'll eventually apply for the Senior School Property Tax Credit.
Delaware law gives you 60 days after establishing residency to obtain a Delaware driver's license - a genuinely important deadline that matters beyond just driving legally, since a Delaware license is also required documentation if you'll eventually apply for the Senior School Property Tax Credit. Vehicle registration similarly needs completing within a set window after establishing residency; check with the Delaware Division of Motor Vehicles for the current specific timeline. Delaware charges no sales tax at all, a genuine, immediate difference if you're arriving from a state with one - though this is offset by other revenue sources, including real transfer taxes when property changes hands. If you've purchased a home, understand that all three Delaware counties recently completed their first comprehensive property reassessment in decades, so your assessed value reflects current standards even if your specific county hasn't reassessed again since - appeal windows following a reassessment have run notably short, so pay close attention to any notice you receive. Register to vote through your county's Department of Elections. If you're 65+, note that the Senior School Property Tax Credit has a genuine residency requirement (10 years for those establishing domicile in 2018 or later) - worth understanding early if this benefit factors into your retirement planning here.
Sources: Delaware Division of Motor Vehicles, Delaware Dept. of Finance, county Assessment offices, Delaware Dept. of Elections
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