Tax Exemption

Tax Exemption for Senior Citizens

Eligibility 

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.