Kent County, Delaware

applies when — Parcels containing or adjacent to state-regulated tidal wetlands, non-tidal waters, or subaqueous lands.

Imposes strict land-use covenants and direct state permitting controls via DNREC. Prohibits filling, bulkheading, dredging, or erecting private docks and piers without a state Wetlands or Subaqueous Lands permit under 7 Del. C. Chapter 66 and Chapter 72. Limits buildable lot area and requires buffer protection setbacks.

Codified at 7 Del. C. Chapter 66 (Wetlands) and 7 Del. C. Chapter 72 (Subaqueous Lands).

applies when — Parcels located along the Atlantic Coast, Delaware Bay shoreline, or within the state-designated primary coastal dune and beach building setback lines.

Restricts construction, earthmoving, reconstruction, and shoreline alterations seaward of the building setback line established under the Beach Preservation Act. Parcels in the coastal strip require permits from the Department of Natural Resources and Environmental Control (DNREC); severe building setbacks, sand dune protection easements, and structural line limitations attach to the land.

Codified at 7 Del. C. Chapter 68 (Beach Preservation) and 7 Del. C. Chapter 70 (Coastal Zone Act).

applies when — Parcels situated within common interest communities (condominiums, planned unit developments, cooperatives) formed on or after September 30, 2009, or pre-existing communities subject to specific mandatory provisions.

Imposes statutory super-priority liens for delinquent common expense assessments against residential units, governs association rule-making authority over parcel use and exterior architecture, defines maintenance and insurance burdens, and requires resale certification packets to prospective purchasers under 25 Del. C. § 81-409. Failure of the owner to pay assessments results in lien enforcement and potential judicial foreclosure.

Codified at 25 Del. C. Chapter 81 (effective September 30, 2009, with specific sections applying retroactively to earlier communities).

applies when — Applies to owner-occupied 1- to 4-family primary residential properties facing mortgage foreclosure.

Lenders must serve an official pre-foreclosure Notice of Intent to Foreclose at least 45 days prior to filing an action, containing required statutory warnings in 30-point bold header type in both English and Spanish. Furthermore, borrowers have the statutory right to participate in the Superior Court Residential Mortgage Foreclosure Mediation Program, which stays foreclosure proceedings while loss-mitigation solutions are evaluated.

Codified at 10 Del. C. §§ 5062B and 5062C.

applies when — Applies to any residential parcel secured by a mortgage in default.

Delaware is exclusively a judicial foreclosure state. Lenders cannot conduct non-judicial power-of-sale foreclosures; they must initiate a formal lawsuit in Superior Court via a writ of scire facias sur mortgage (10 Del. C. § 5061). Borrowers are served by the Sheriff with formal notice of demand. The homeowner possesses an equitable right of redemption to pay off the judgment up until the confirmation of the sheriff's sale by the Superior Court. Delaware provides no statutory post-confirmation redemption period.

Codified at 10 Del. C. §§ 5061–5067.

Sellers must provide the buyer with a state-approved radon disclosure form and educational documentation (the DPH Radon Information pamphlet), specifying any known radon testing history, test results, and whether radon mitigation systems are installed on the parcel.

Codified under 6 Del. C. Chapter 25, Subchapter VII and Delaware Division of Public Health real estate disclosure guidelines.

Mandates that every seller complete and deliver a comprehensive written Seller's Disclosure Report to the buyer disclosing all known material defects, structural conditions, water/sewer/environmental conditions, and boundary disputes before contract signing. Failure to disclose material defects gives the buyer rights of action for actual damages, rescission prior to closing, or punitive damages in cases of willful misrepresentation.

Codified at 6 Del. C. Chapter 25, Subchapter VII (§§ 2570–2578).

applies when — Parcels actively devoted to agricultural, horticultural, or forest use meeting statutory acreage and income/production criteria under the Farmland Assessment Act of 1968, or enrolled in Delaware Agricultural Lands Preservation Foundation districts/easements.

Qualifying land is valued based on its agricultural use productivity capability rather than fair market value, substantially reducing the taxable assessed baseline. Formula: Taxable Land Assessment = Agricultural Use Value (excluding residential homesite/improvements) * Assessment Ratio.

Governed by 9 Del. C. § 8329 et seq. (Farmland Assessment Act of 1968) and 3 Del. C. Chapter 9 (Delaware Agricultural Lands Preservation Act).

applies when — Owner-occupant individuals who meet statutory age (typically age 65 or older) or disability criteria and local residency/income thresholds.

Provides a partial credit/exemption against property taxes. Under the Senior School Property Tax Credit (14 Del. C. § 1919), qualifying seniors receive a tax credit up to 50% of the school property tax up to a statutory dollar cap (e.g., $500 max). At the county level (e.g., Kent County/New Castle/Sussex), qualifying seniors or disabled persons with qualifying adjusted gross income (e.g., single income limits or combined limits) receive an assessed value deduction (e.g., Kent County assessed value deduction or school credit). Formula: Net School Tax = Base School Tax - min(50% of School Tax, State/County Cap).

Governed by 14 Del. C. § 1919 and respective county exemption codes; applications must generally be filed by county deadlines (e.g., April 30).

Delaware levies property taxes at county, municipal, and school district levels (the state itself levies no state-level property tax). Real property is assessed based on local standards established by county assessment offices pursuant to county code and Title 9/Title 22 of the Delaware Code. Reassessment tax rate mechanics require governing bodies to compute a 'rolled-back rate' upon a countywide or municipal general reassessment so that aggregate revenue equals the prior year's levy (excluding new construction); any adopted rate above this rolled-back rate constitutes a tax increase requiring public notice. Specific formula: Tax Due = (Assessed Base Value * Assessment Ratio - Applicable Assessed Value Exemptions) * Consolidated Millage Rate (County + School District + Municipal, if applicable).

Governed by 9 Del. C. Part II (County Government) and 22 Del. C. § 1105 (Assessments for Municipal Taxation; rolled-back rate formula).