By Brian Gilliland

GEORGETOWN — As Cape Henlopen School District officials continue to make the case for a tax hike of almost 55 cents per $100 of assessed property value to cover operational and capital expenses, they are also touting tax breaks offered by Sussex County.

The county gives explanations for five tax assistance programs related to school expenses at sussexcountyde.gov/tax-assistance-programs. They include the State Senior Citizen School Property Tax Credit; exemptions for the disabled and for residents over 65; the Sussex County Property Tax Subsidy; and the Disabled Veterans School Tax Credit.

Cape Henlopen superintendent Bob Fulton added that details about such tax relief can also be obtained by attending upcoming meetings about the March 26 referendum. They will be held Tuesday, March 11 and March 18.

There is also information at www.capehenlopenschools.com/referendum2024, or residents can email communications@cape.k12.de.us.

The district’s board of education, in materials supporting the referendum, has used an average home assessment value of $28,000. That’s because the county uses an assessment model established in the 1970s and is currently undergoing a court-ordered reassessment, along with the rest of the state.

If the process remains on schedule, it should take another year before the new assessment values are instated. There are also regulations in place that attempt to reign in windfalls to local organizations that derive funding based on property tax assessments.

To take advantage of the tax credit for older adults, certain residency restrictions are in effect. An individual must apply by April 30, and it doesn’t carry over to new property. According to the county website, if a qualifying property is sold, a new application must be filed.

To qualify for the disabled exemption, a person must be totally disabled and a full-time resident of Sussex County for the previous five years, and income (other than Social Security) cannot exceed $6,000 for an individual or $7,500 for a married couple. This exemption is good for the first $12,500 of assessed value only, the county states.

Sussex also offers an exemption to residents over age 65 as of June 30, 2024, with the same income restrictions as above, as well as requiring an IRS Form 4506-T at the time of application.

The Sussex County Property Tax Subsidy is for county residents who have lived here five years or longer with an annual income under $15,800 for a single person or $20,000 if married.

Lastly, the Disabled Veterans School Tax Credit is for completely disabled full-time Sussex County veterans, who have lived there for the last three years. It may include the entire tax bill for the individual, with certain exemptions, according to the county.

“In regard to identifying how individual’s taxes may be impacted, we encourage homeowners to use the Tax Calculator on our Referendum website,” Mr. Fulton said in an email. “They should visit the Sussex County Tax Assistance Programs website that provides all the qualifying information for tax relief. If website access is an issue, they can also call the Sussex County Government Office in Georgetown at (302) 855-7871.”

To take advantage of any exemption, the county cautions that no application will be approved unless all other taxes, fees or charges payable to the county have been cleared.