Property Tax Records in Kent County

Kent County property tax records are maintained by the Kent County Levy Court and are available to the public online and in person. If you need to look up ownership history, assessed values, sales prices, or tax bills for a property in Kent County, the county runs an online search tool that covers all parcels in the county. You can also access deed records going back to the 1600s through the Recorder of Deeds office. This page covers where to find Kent County property tax records, how to use the search systems, and what information is available.

Kent County Property Records System

The Kent County Levy Court Property Records System is the main tool for looking up property tax records in the county. It is free to use and open to the public. You can search by owner name, street address, or parcel identification number. The system also has an advanced search option for more specific queries.

Each record in the system shows ownership details, source of title, sales prices, transfer dates, and legal descriptions. You can also see descriptions of the land and buildings on a parcel, along with a full history of assessments. This covers all taxable parcels in Kent County. The Levy Court offices are at 555 Bay Road, Dover, Delaware 19901-3615, phone (302) 744-2300, fax (302) 736-2279.

A separate search tool, kcpms.kentcountyde.gov, provides detailed property information using maps as well as name, address, and parcel ID searches. This system is distinct from the Deeds database. It covers taxes, permits, and property data. Both tools are free for research and viewing.

The county also maintains a Deeds and Property Records resource page for residents. It explains the difference between the two systems and links to both. A free Property Fraud Alert service is also available. When anyone records a document in your name, you get a notification within a few days. You register for it at the Deeds Office page.

Kent County Department of Finance

The Kent County Department of Finance handles two main functions: financial administration and property tax assessment. On the assessment side, the department keeps records on all real property and improvements in the county. It manages collections and distributes county, school, library, and ditch taxes. The office also issues mobile home certification letters, administers the state senior tax credit program, and assists legal representatives and title searchers. You can reach the finance office at kcfinance@kentcountyde.gov.

Tax bills go out in early August each year, shortly after school districts finalize their tax rates. The full annual payment is due by September 30. Tax bills come from the Receiver of Taxes, not the Assessment division. Keep in mind that your tax bill amount is not the best way to judge whether your assessment is fair. School district rates, exemptions, and credits all affect the final bill.

If you want a tax estimate for a building not yet built, you can request one from the Assessment office. Fax or mail the property details along with a $10 processing fee.

The screenshot below shows the Kent County Levy Court property records search page, where you can look up any parcel in the county by owner, address, or parcel ID at no cost.

The search results show ownership, title source, sales history, legal descriptions, and assessment history for each parcel.

Kent County Recorder of Deeds

The Kent County Recorder of Deeds maintains all recorded land documents in the county. The current Recorder is Hon. Eugenia Thornton. The office is at 555 Bay Road, Dover, DE 19901, phone (302) 744-2314, email Recorder@kentcountyde.gov. Hours are 8:00 AM to 5:00 PM Monday through Friday.

For historical deed research, the county uses the US Land Records database. Electronic records go back to January 30, 1874. The database also includes books from Dutch land grants dating 1646 to 1657 and Duke of York grants through 1680. British forces destroyed some records when they captured New Castle during the Revolutionary War, but much survived.

Researching and viewing records in the database is free. Downloading or printing costs $2.00 per page for casual use, or you can get a 30-day unlimited subscription for $75. In-office printing is $1.00 per page. To search, enter a name in the search bar, click Search, then click "View Image" to see a document. Note the Book and Page numbers for your reference. Payment is by credit or debit card through a secure interface. For records before January 30, 1874, the physical books are available at the Deeds office in person.

The Recorder's office indexes each recorded document by owner name, other owners, mortgage companies, and lien holders. This makes it possible to trace all recorded interests in any Kent County parcel going back centuries.

The US Land Records portal for Kent County lets you search deed records online going back to 1874, with viewing free of charge.

Older physical deed books covering Dutch and Duke of York grants from the 1600s are available in person at the Recorder's office on Bay Road in Dover.

Kent County Property Assessment

All property in Kent County is assessed based on fair market value as of the most recent reassessment base year. This comes from Delaware Code Title 9, Section 8301. Values stay on the books until a general reassessment takes place. The core goal of the assessment system is equity: all property owners should be assessed fairly relative to each other. When combined, these assessments form the basis for revenues collected by county government and school districts.

Kent County must make its completed assessment list available for public inspection by April 1 each year, as required by Delaware Code Title 9, Section 8310. The Assessment office can correct errors in assessment lists at any time. When a correction results in a higher value, notice requirements apply. Under Section 8338 of the same code, the county can prepare quarterly supplemental assessments to add any unlisted property or adjust values. Section 8341 prohibits retroactive taxation through supplemental assessments.

The Delaware Division of Revenue handles state-level tax matters, while Kent County handles local assessment and collection. The two systems work together but are separate. If you have questions about your state income tax or realty transfer tax, the Division of Revenue handles those.

Note: The assessment base year drives all calculations in Kent County. If you are comparing assessed values to current market prices, be aware that the two figures may differ significantly depending on when the last reassessment occurred.

The Kent County Department of Finance administers property assessment functions for the county and handles tax collection and distribution to county, school, library, and ditch taxing entities.

The Finance Department also manages the senior tax credit program and provides assistance to title searchers and legal representatives working with Kent County property records.

Tax Exemptions and Relief Programs

Delaware offers a Senior Property Tax Relief Program for homeowners who are age 65 or older. Income limits apply: not more than $3,000 for single individuals or $6,000 for married couples. The maximum exemption is $5,000. Kent County has its own income eligibility requirements and exemption amounts separate from other counties. If you moved to Delaware after 2018, you must reside in the state for 10 years before becoming eligible.

The state also funds a Senior School Property Tax Credit. This covers 50 percent of school taxes remaining after the homestead exemption, up to $500. Kent County also has authority to create tax increment financing (TIF) districts. These districts use future tax revenue growth to fund current infrastructure improvements.

The county administers the senior tax credit on behalf of the state. The Finance office at (302) 744-2300 can answer questions about eligibility and how to apply.

Cities in Kent County

Kent County includes several cities. The cities below have their own property tax pages with local rate and billing information.

Milford straddles both Kent and Sussex counties. Other communities in Kent County file property records with the Kent County Levy Court and Recorder of Deeds at 555 Bay Road in Dover.

Nearby Counties

Kent County is bordered by New Castle County to the north and Sussex County to the south. Each county has its own assessment system, tax rates, and online search tools.