Taxes

Overview

  • Town taxes are billed by May 15 each year for the following 12 months.
  • A penalty of 1.5% will be added to all taxes not paid prior to September 30 of the current tax year.
  • Request Property Tax Information

In addition to the rates stated here, any new or additional taxes will be imposed upon the seller on a prorated scale. These will be imposed subsequent to the effective date of the rates.

Current Tax Rate

The current tax rate is $0.44 per $100 of assessed value. To find out your tax amount, multiple your assessed value * tax rate / 100. For example, if your assessed value of your property is $100,000, your annual taxes would be $440.

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Appeals

You can appeal your property's assessed value once a year, on Appeals Day. Appeals Day is held at Town Hall on the first Monday in April, between 4pm and 7pm. You must notify Town Hall in writing 5 days prior to Appeals Day to appeal your property assessment.

Assessment

  • Tax assessments are not based on current appraisals or current market values
  • Properties are only reassessed if a permit was completed for any additions, modifications, demolitions, etc. or if annexed into our Town Limits
  • The list of assessments shall be delivered to the Town Council before the first day of March
  • The assessment list shall be made available to the public at Town Hall after the first Town Council meeting in March
  • A public notice of the assessment list, the date, time, and place of appeals day shall be posted in five places and at least one in the newspaper 14 days prior to the appeals day
  • View past Property Assessments by year in the Archive Center

Tax Discount

  • Town of Smyrna offers a tax discount of 2%, if your tax bill is paid before July 1st

Tax Exemption for Senior Citizens

To be eligible for a real property tax exemption under this section, applicants shall:

  1. Be legally domiciled within the Town of Smyrna, Delaware
  2.  Be 65 years of age or over
  3. Own the dwelling for which the exemption is sought and have continuously resided therein for at least one year prior to May 1 of the year for which the exemption is sought
  4. Have had an income for the tax year immediately preceding the year for which the exemption is sought not exceeding:
    1. $30,000 for an individual applicant
    2. $35,000 for applicants living in the same dwelling and filing jointly

The form becomes available in January and is due in March of each year.