City of Wilmington Property Tax

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, Licenses and Inspections.

Wilmington’s current FY 2015 property tax rate is 1.855 per $100 of the assessed value of a property.


Property taxes average about 26% of the City's total General Fund revenue or about $38.9 million for Fiscal Year 2015, which began on July 1, 2014 and ends on June 30, 2015.


Citizen Self Service

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

The City of Wilmington is pleased to provide citizens an easy way to access your City utility, tax, and permit bill information.

  • Real Estate Property Tax
  • City quarterly water, sewer or storm water bills
  • Licenses and Inspections property maintenance, vacant property, and instant ticket bills
  • Public Works permits
  • License and Inspection permits
  • Fire permits

Go to Citizen Self Service

If the parcel is going to settlement or you wish to payoff an outstanding balance, please contact the Customer Service Unit at (302) 571-4320 for the most current charges.


Property Tax Exemptions

Citizens Over 65 Years of Age and/or Disabled

Download the Application for Property Tax Exemption for Citizens Over 65 Years of Age and/or Disabled

The City provides a property tax exemption up to $715.64 per year 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 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 $19,000 for married couples, or $15,000 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

Download the Non-Profit Application and Affidavit for Property Tax Exemption

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

Download the Property Tax Incentive Exemption Program Application

  • COMMERCIAL PROPERTIES. The following exemptions are available for commercial properties:
    • 5 Year Abatement – New construction Citywide.
    • 5 Year Abatement – Tax abatement on a Citywide basis for qualified improvements to an existing structure that results in an increase in the assessment above the base assessment.
    • 5 Year Abatement – CITY HISTORIC DISTRICT/NATIONAL REGISTER PROPERTIES. For new construction of a structure on any property that is located within any historic district area in accordance with andpursuant to the requirements of the City historic designations.
    • 10 Year Abatement – CITY HISTORIC DISTRICT/NATIONAL REGISTER PROPERTIES. For renovations of existing structures on the National Register or any property that is located within any historic district area in accordance with and pursuant to the requirements of the City historic designations.
  • RESIDENTIAL PROPERTIES. The following exemptions are available for residential properties:
    • 5 Year Abatement – “At Risk” & “Deteriorating” – New construction or qualified improvements to properties in those areas of the City identified as either "at risk" or "deteriorating" as determined by the Department of Real Estate and Housing's March 14, 2004, residential improvement zones (RIZ) program, and as updated from time to time thereafter.
    • 5 Year Abatement – Central Business District – New construction or qualified improvements to existing properties in Central Business District.
    • 5 Year Abatement – CITY HISTORIC DISTRICT/NATIONAL REGISTER PROPERTIES. For new construction of a structure on any property that is on the National Register or any property that is located within any historic district area in accordance with and pursuant to the requirements of the City historic designations.
    • 10 Year Abatement – CITY HISTORIC DISTRICT/NATIONAL REGISTER PROPERTIES. For renovations of existing structures on the National Register or any property that is located within any historic district area in accordance with and pursuant to the requirements of the City historic designations.
    • 10 Year Abatement – REGISTERED VACANT PROPERTIES. 85% abatement for rental properties and 100% abatement for owner-occupied homes from the increase in assessed valuation attributable to the improvements for rehabilitation and occupancy.
  • MIXED-USE PROPERTIES1. The following exemptions are available for residential properties:
    • 5 Year Abatement – Market Rate Multi-Family Rental Only – For new construction or qualified improvements to an existing market rate, multi-family rental apartment building within a designated target area.
    • 15 Year Abatement – Market Rate Mixed-Use Rental or For Sale – For new construction or qualified improvements to an existing market rate, multi-family rental apartment building within a designated target area.
  • OFF-STREET PARKING STRUCTURES.
    • 20 Year Abatement – For any aboveground or underground parking facility or structure, whether free standing or incorporated into a larger structure, which may be used by the public for parking of automobiles off the street and is constructed within the boundaries of the City.