DOVER — Kent County residents who are 65 or older (or 65 by May 31) and individuals who are 100% disabled are encouraged to apply or reapply for the annual elderly/disability tax exemption.

To qualify, besides the age requirement, income and residency requirements must be met. Disabled applicants must be able to document total disability.

Completed applications and subsequent verification forms must be received by the Board of Assessment at the Kent County Administrative Complex no later than April 30. The address is 555 Bay Road, Dover.

Delaware residents of five or more years, who have lived in their property for at least one year prior to April 30, 2021, may qualify for the credit. The exception is for veterans who are 100% disabled as a result of their military service (these individuals must live in the property as their primary residence).

The title to the property for which the exemption is sought must be in the name of the applicant, and/or the applicant and his/her spouse, or a revocable grantor trust with the applicant listed as a trustee, as reflected in the official records of the county.

For the credit for the elderly
For those seeking the exemption based on age, other factors of consideration include:
• The income limit for single applicants is $18,000. For married applicants, it’s $24,750.
• Applicant is required to include a copy of his/her 2020 federal income tax return with the application.
• First-time applicants for the elderly exemption will need to provide proof of age, such as a copy of a Delaware driver’s license or a state identification card.

For the credit for the disabled
• Applicant must provide a physician statement of disability, signed by a licensed physician certifying that the applicant is 100% disabled.
• A Social Security award letter or Veterans Administration award letter, stating 100% disability can replace the physician statement of disability.
• After receiving documentation of 100% permanent disability, this document is not required annually.

No application will be approved unless all taxes, user fees, sewer service charges, Inspections and Enforcement Division liens and all other taxes and fees that are due to or collectible by Kent County have been paid in full for all parcels owned by the applicant before the application deadline.

If mailing the application, allow ample time for delays or loss of application due to mail service. It is the sole responsibility of the applicant to ensure receipt of the application and its return to Kent County by the deadline.

An application may be obtained from co.kent.de.us/media/1011385/2021-exemp-app.pdf or by calling the county Assessment Office at 744-2401, Mondays through Fridays between 8 a.m. and 5 p.m.