City Property Tax

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The Louis L. Redding City/County Building is home to Wilmington's city government.

Property Tax Rate

Property taxes collected by the City of Wilmington are an important ingredient in the City’s annual revenue collection process. Property taxes, when combined with wage tax and other fees and sources of revenue, help to fund basic City services such as Police, Fire, Public Works, Emergency Management, Parks and Recreation, and Code Enforcement.

The Fiscal Year 2026 property tax amounts are based on assessments conducted by New Castle County during its 2024 county-wide reassessment. The City of Wilmington established the property tax rate as $3.7413 for every $1,000 of assessed value for residential customers and $5.8276 for every $1,000 of assessed value for non-residential customers, including rental apartments and commercial, utility, and industrial properties. 

For answers to Frequently Asked Questions about the reassessment, please click here

For answers to Frequently Asked Questions from New Castle County, please click here

 

Interior Assessment Plan

A Mass Appraisal Report by Tyler Technologies earlier this year concluded that data collected in the City of Wilmington fell outside of acceptable industry standards. On September 25, 2025, City officials announced a plan to rectify these inaccuracies by launching an interior reassessment program

The City of Wilmington will contract a third-party, non-governmental organization to conduct interior assessments in neighborhoods experiencing significant increases in property assessments. To protect residents' privacy and encourage participation, the third-party entity will not report any code violations to the City. Participants will not face penalties for any violations that may be observed.
 
A budget amendment to launch this initiative is expected to be introduced on October 2. It will also include funding to assist low-income residents with filing appeals for the upcoming cycle, and to verify the methodology used in commercial property reassessments.

Click here to read more about the announcement. Information about when the initiative will launch and how to apply will be announced in the coming weeks. 

 

This plan -- along with other long-term reassessment considerations -- was presented to a Joint Committee of the General Assembly on September 30, 2025. The slides can be found here: Reassessment Presentation

How to Pay your Bill: Citizen Self Service

View and Pay Your City Water/Sewer, Property Tax, and Permit Bills Online


The City has extended the due date for payment to September 30, 2025 for City Property Taxes. 

Click here to access Citizen Self Service and pay your city tax bill online. If you are in need of assistance, call 311. Please be advised that wait times may be longer than usual. 

Customers can also pay in person at the first floor of the Louis Redding City County Building located at 800 N. French Street, Wilmington, DE.

Residents should pay county and school property taxes by Sunday, November 30, 2025.  Click here for more information from New Castle County.

Property Tax Exemptions

Applications for exemptions were due in May 2025 for the current tax year. 

Effective July 1, 2019, only new applicants need apply. Applicants up for renewal will be notified by letter with information about their exemption.

Citizens Over 65 Years of Age and/or Disabled

The City provides a property tax exemption on the first $210,300 of assessed valuation to homeowners aged 65 and over who qualify based on income. If you qualify, you also receive a discount on your water and sewer bills. Applications must be filed on or before April 30th to count toward the following tax year.

To qualify for a property tax exemption, you must meet all of the following
requirements:

  1. be an owner or part owner of the property;
  2. be at least 65 years old before the beginning of the tax year on July 1;
  3. make a maximum income of $21,150 for married couples, or $15,650 for single persons, excluding social security and railroad retirement tier 1;
  4. be up to date on your tax bills and water/sewer bills.

Non-profit Organizations

The City provides a real estate tax exemption for all non-profit organizations. Applications must be filed on or before April 30th.

Non-profit organizations that may be eligible for tax exemption are as follows:

  • State, Local, and Federal Governments
  • Religious Organizations
  • Literary/Private Schools
  • Exclusively Charitable Organizations
  • Licensed Not-for-Profit Day Care Centers
  • Not-for-Profit Organizations (operating primarily for Arts or Cultural purposes)
  • Hospitals
  • Not-for-Profit Nursing Homes
  • Qualifying Senior Citizen Organizations
  • Homes for Special Services
  • Homes for the Aged

Abatements