{
 "topic": "property-tax",
 "label": "Property tax & assessment",
 "question": "What is the tax rate? When are taxes due? How is property assessed?",
 "jurisdiction": "Delaware",
 "country": "US",
 "source": "https://govanswers.org/us/de/property-tax/",
 "municipalities": [
  {
   "municipality_id": "gx-005712",
   "name": "Bellefonte",
   "type": "Town",
   "path": "/us/de/bellefonte/",
   "answer_page": "/us/de/bellefonte/property-tax/",
   "json": "/us/de/bellefonte/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-06-05",
   "document": "Ordinance 2026-02 — Adopting the Updated New Castle County Property Tax Assessments",
   "document_number": "2026-02",
   "adopted_date": null,
   "transcript_url": "/us/de/bellefonte/property-tax/ordinance-2026-02/",
   "answer": "In the Town of Bellefonte, Delaware, tax rate: $.08 per $100 of valuation. Source: Resolution 2025-02 — Approval of FY 2026 Tax Rate, Budget and Stipend Schedule, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005715",
   "name": "Blades",
   "type": "Town",
   "path": "/us/de/blades/",
   "answer_page": "/us/de/blades/property-tax/",
   "json": "/us/de/blades/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance 440 — Adopting the Change of Real Estate Property Tax",
   "document_number": "440",
   "adopted_date": null,
   "transcript_url": "/us/de/blades/property-tax/ordinance-440/",
   "answer": "In the Town of Blades, Delaware, tax rate: $0.45 per $100 of assessed value at 100%; Front Footage tax $0.60 per foot; Capitation tax $8.00 per residential unit; Administration fee $30.00. Source: Ordinance 440 — Adopting the Change of Real Estate Property Tax, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005717",
   "name": "Bridgeville",
   "type": "Town",
   "path": "/us/de/bridgeville/",
   "answer_page": "/us/de/bridgeville/property-tax/",
   "json": "/us/de/bridgeville/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance 24-02: Property Tax Increase (Chapter 128)",
   "document_number": "24-02",
   "adopted_date": null,
   "transcript_url": "/us/de/bridgeville/property-tax/ordinance-24-02/",
   "answer": "In the Town of Bridgeville, Delaware, tax rate: $3.66 per $100. Source: Ordinance 24-02: Property Tax Increase (Chapter 128), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005725",
   "name": "Dover",
   "type": "City",
   "path": "/us/de/dover/",
   "answer_page": "/us/de/dover/property-tax/",
   "json": "/us/de/dover/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance #2025-12 – Amending Chapter 102 – Taxation, Articles III & IV (Realty Transfer Tax and Tax Abatement)",
   "document_number": "2025-12",
   "adopted_date": "2025-07-14",
   "transcript_url": "/us/de/dover/property-tax/ordinance-2025-12/",
   "answer": "In the City of Dover, Delaware, penalty interest: one and one-half percent per month. Source: Ordinance #2025-12 – Amending Chapter 102 – Taxation, Articles III & IV (Realty Transfer Tax and Tax Abatement), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005732",
   "name": "Frederica",
   "type": "Town",
   "path": "/us/de/frederica/",
   "answer_page": "/us/de/frederica/property-tax/",
   "json": "/us/de/frederica/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance 25-07 – Property Tax",
   "document_number": "25-07",
   "adopted_date": null,
   "transcript_url": "/us/de/frederica/property-tax/ordinance-25-07/",
   "answer": "In the Town of Frederica, Delaware, tax rate: $0.245 per $100.00 assessed valuation. Source: Ordinance 25-07 – Property Tax, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005734",
   "name": "Greenwood",
   "type": "Town",
   "path": "/us/de/greenwood/",
   "answer_page": "/us/de/greenwood/property-tax/",
   "json": "/us/de/greenwood/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance No. C-7A — An Ordinance Amending Ordinance C-7 to Clarify the Responsibility of Grantors to Pay Transfer Tax Even When a Grantee Is a First-Time Home Buyer",
   "document_number": "C-7A",
   "adopted_date": "2019-09-03",
   "transcript_url": "/us/de/greenwood/property-tax/ordinance-c-7a/",
   "answer": "The Town of Greenwood, Delaware has 1 adopted ordinance on file: Ordinance No. C-7A — An Ordinance Amending Ordinance C-7 to Clarify the Responsibility of Grantors to Pay Transfer Tax Even When a Grantee Is a First-Time Home Buyer, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005736",
   "name": "Hartly",
   "type": "Town",
   "path": "/us/de/hartly/",
   "answer_page": "/us/de/hartly/property-tax/",
   "json": "/us/de/hartly/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance No. 01-01-2025-0001 — An Ordinance of the Town of Hartly Approving the Revision of the Town of Hartly Property Tax Rate",
   "document_number": "01-01-2025-0001",
   "adopted_date": "2025-04-10",
   "transcript_url": "/us/de/hartly/property-tax/ordinance-01-01-2025-0001/",
   "answer": "In the Town of Hartly, Delaware, tax rate: Non-Residential (Commercial): $0.15 per $100 of assessed property value; Residential: $0.10 per $100 of assessed property; Exempt: S0.0 per S100 of assessed property value. Source: Ordinance No. 01-01-2025-0001 — An Ordinance of the Town of Hartly Approving the Revision of the Town of Hartly Property Tax Rate, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005745",
   "name": "Middletown",
   "type": "Town",
   "path": "/us/de/middletown/",
   "answer_page": "/us/de/middletown/property-tax/",
   "json": "/us/de/middletown/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Chapter 154: Taxation — Town of Middletown, DE",
   "document_number": "154",
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Middletown, Delaware has 1 adopted ordinance on file: Chapter 154: Taxation — Town of Middletown, DE, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005747",
   "name": "Millsboro",
   "type": "Town",
   "path": "/us/de/millsboro/",
   "answer_page": "/us/de/millsboro/property-tax/",
   "json": "/us/de/millsboro/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Chapter 183: Taxation — Town of Millsboro, DE",
   "document_number": "183",
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Millsboro, Delaware has 1 adopted ordinance on file: Chapter 183: Taxation — Town of Millsboro, DE, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005748",
   "name": "Millville",
   "type": "Town",
   "path": "/us/de/millville/",
   "answer_page": "/us/de/millville/property-tax/",
   "json": "/us/de/millville/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Taxation — Town of Millville, DE",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Millville, Delaware has 1 adopted ordinance on file: Taxation — Town of Millville, DE, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005749",
   "name": "Milton",
   "type": "Town",
   "path": "/us/de/milton/",
   "answer_page": "/us/de/milton/property-tax/",
   "json": "/us/de/milton/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Taxation (Town of Milton code chapter)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Milton, Delaware has 1 adopted ordinance on file: Taxation (Town of Milton code chapter), verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005753",
   "name": "Ocean View",
   "type": "Town",
   "path": "/us/de/ocean-view/",
   "answer_page": "/us/de/ocean-view/property-tax/",
   "json": "/us/de/ocean-view/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Chapter 195: Taxation",
   "document_number": "195",
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Ocean View, Delaware has 1 adopted ordinance on file: Chapter 195: Taxation, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005754",
   "name": "Odessa",
   "type": "Town",
   "path": "/us/de/odessa/",
   "answer_page": "/us/de/odessa/property-tax/",
   "json": "/us/de/odessa/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Resolution 2022-1: Set Tax Rate FY 2022-2023",
   "document_number": "2022-1",
   "adopted_date": "2022-05-01",
   "transcript_url": "/us/de/odessa/property-tax/resolution-2022-1/",
   "answer": "In the Town of Odessa, Delaware, tax rate: .25 per one hundred dollars of assessed value for residential and .90 per one hundred dollars of assessed value for commercial; penalty interest: 2% per month on unpaid taxes and trash. Source: Resolution 2022-1: Set Tax Rate FY 2022-2023, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005755",
   "name": "Rehoboth Beach",
   "type": "City",
   "path": "/us/de/rehoboth-beach/",
   "answer_page": "/us/de/rehoboth-beach/property-tax/",
   "json": "/us/de/rehoboth-beach/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Chapter 245: Taxation",
   "document_number": "245",
   "adopted_date": "1974-11-08",
   "transcript_url": null,
   "answer": "The City of Rehoboth Beach, Delaware has 1 adopted ordinance on file: Chapter 245: Taxation, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005756",
   "name": "Seaford",
   "type": "City",
   "path": "/us/de/seaford/",
   "answer_page": "/us/de/seaford/property-tax/",
   "json": "/us/de/seaford/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Chapter 16: Exemptions From Taxation",
   "document_number": "16",
   "adopted_date": "2012-05-22",
   "transcript_url": "/us/de/seaford/property-tax/chapter-16/",
   "answer": "The City of Seaford, Delaware has 1 adopted ordinance on file: Chapter 16: Exemptions From Taxation, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005758",
   "name": "Slaughter Beach",
   "type": "Town",
   "path": "/us/de/slaughter-beach/",
   "answer_page": "/us/de/slaughter-beach/property-tax/",
   "json": "/us/de/slaughter-beach/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Slaughter Beach Town Code Title V Chapter 1 — Assessments for Municipal Taxation",
   "document_number": "1",
   "adopted_date": null,
   "transcript_url": "/us/de/slaughter-beach/property-tax/chapter-1/",
   "answer": "The Town of Slaughter Beach, Delaware has 1 adopted ordinance on file: Slaughter Beach Town Code Title V Chapter 1 — Assessments for Municipal Taxation, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005760",
   "name": "South Bethany",
   "type": "Town",
   "path": "/us/de/south-bethany/",
   "answer_page": "/us/de/south-bethany/property-tax/",
   "json": "/us/de/south-bethany/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "South Bethany Resolution 1-26 — FY 2027 Property Tax Rate and Rental Tax Rate",
   "document_number": "1-26",
   "adopted_date": null,
   "transcript_url": "/us/de/south-bethany/property-tax/resolution-1-26/",
   "answer": "In the Town of South Bethany, Delaware, tax rate: $.051 per hundred dollars of assessed valuation; rental tax rate 8% of total gross receipts. Source: South Bethany Resolution 1-26 — FY 2027 Property Tax Rate and Rental Tax Rate, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005761",
   "name": "Townsend",
   "type": "Town",
   "path": "/us/de/townsend/",
   "answer_page": "/us/de/townsend/property-tax/",
   "json": "/us/de/townsend/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Townsend Resolution 2025-003 — Amended Code for Garbage and Light Tax",
   "document_number": "2025-003",
   "adopted_date": null,
   "transcript_url": "/us/de/townsend/property-tax/resolution-2025-003/",
   "answer": "The Townsend, Delaware has 1 adopted ordinance on file: Townsend Resolution 2025-003 — Amended Code for Garbage and Light Tax, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005762",
   "name": "Viola",
   "type": "Town",
   "path": "/us/de/viola/",
   "answer_page": "/us/de/viola/property-tax/",
   "json": "/us/de/viola/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Viola Ordinance 2019-2 — Collection Costs Associated with Town of Viola Taxes",
   "document_number": "2019-2",
   "adopted_date": "2019-03-18",
   "transcript_url": null,
   "answer": "The Town of Viola, Delaware has 1 adopted ordinance on file: Viola Ordinance 2019-2 — Collection Costs Associated with Town of Viola Taxes, verified 2026-06-05."
  },
  {
   "municipality_id": "gx-005765",
   "name": "Wyoming",
   "type": "Town",
   "path": "/us/de/wyoming/",
   "answer_page": "/us/de/wyoming/property-tax/",
   "json": "/us/de/wyoming/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-06-05",
   "document": "Ordinance #76-25 — New Tax Rate",
   "document_number": "76-25",
   "adopted_date": null,
   "transcript_url": "/us/de/wyoming/property-tax/ordinance-76-25/",
   "answer": "In the Town of Wyoming, Delaware, tax rate: Prior rate: $1.10 per $100 of assessed value; roll-back rate: $0.1525 per $100 of assessed value; new adopted rate (FY2026): $.2211 per $100 of assessed value. Source: Ordinance #76-25 — New Tax Rate, verified 2026-06-05."
  }
 ],
 "not_on_file": [
  {
   "municipality_id": "gx-005709",
   "name": "Arden",
   "path": "/us/de/arden/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005711",
   "name": "Ardentown",
   "path": "/us/de/ardentown/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005713",
   "name": "Bethany Beach",
   "path": "/us/de/bethany-beach/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005716",
   "name": "Bowers",
   "path": "/us/de/bowers/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005718",
   "name": "Camden",
   "path": "/us/de/camden/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005719",
   "name": "Cheswold",
   "path": "/us/de/cheswold/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005720",
   "name": "Clayton",
   "path": "/us/de/clayton/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005721",
   "name": "Dagsboro",
   "path": "/us/de/dagsboro/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005722",
   "name": "Delaware City",
   "path": "/us/de/delaware-city/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005723",
   "name": "Delmar",
   "path": "/us/de/delmar/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005724",
   "name": "Dewey Beach",
   "path": "/us/de/dewey-beach/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005726",
   "name": "Ellendale",
   "path": "/us/de/ellendale/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005727",
   "name": "Elsmere",
   "path": "/us/de/elsmere/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005729",
   "name": "Felton",
   "path": "/us/de/felton/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005730",
   "name": "Fenwick Island",
   "path": "/us/de/fenwick-island/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005733",
   "name": "Georgetown",
   "path": "/us/de/georgetown/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005735",
   "name": "Harrington",
   "path": "/us/de/harrington/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005737",
   "name": "Henlopen Acres",
   "path": "/us/de/henlopen-acres/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005738",
   "name": "Houston",
   "path": "/us/de/houston/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005739",
   "name": "Kenton",
   "path": "/us/de/kenton/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005740",
   "name": "Laurel",
   "path": "/us/de/laurel/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005742",
   "name": "Lewes",
   "path": "/us/de/lewes/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005743",
   "name": "Little Creek",
   "path": "/us/de/little-creek/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005744",
   "name": "Magnolia",
   "path": "/us/de/magnolia/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005746",
   "name": "Milford",
   "path": "/us/de/milford/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005750",
   "name": "New Castle",
   "path": "/us/de/new-castle/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005751",
   "name": "Newark",
   "path": "/us/de/newark/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005752",
   "name": "Newport",
   "path": "/us/de/newport/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005757",
   "name": "Selbyville",
   "path": "/us/de/selbyville/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005759",
   "name": "Smyrna",
   "path": "/us/de/smyrna/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005763",
   "name": "Wilmington",
   "path": "/us/de/wilmington/",
   "status": "found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005728",
   "name": "Farmington",
   "path": "/us/de/farmington/",
   "status": "none_found",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005710",
   "name": "Ardencroft",
   "path": "/us/de/ardencroft/",
   "status": "uncertain",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005714",
   "name": "Bethel",
   "path": "/us/de/bethel/",
   "status": "uncertain",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005731",
   "name": "Frankford",
   "path": "/us/de/frankford/",
   "status": "uncertain",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005741",
   "name": "Leipsic",
   "path": "/us/de/leipsic/",
   "status": "uncertain",
   "last_verified": "2026-06-05"
  },
  {
   "municipality_id": "gx-005764",
   "name": "Woodside",
   "path": "/us/de/woodside/",
   "status": "uncertain",
   "last_verified": "2026-06-05"
  }
 ]
}