Behind on property taxes in Delaware
Unpaid property taxes in Delaware do not lead to a tax-lien auction. They lead to a monition: a judgment in Superior Court, a notice nailed to the house, and eventually a sheriff sale of the property itself. Each county runs its own calendar, and Wilmington adds a city bill of its own. Here is how the process works in each place, what it costs to fall behind, and the realistic ways out.
The date that matters: the posted monitionWhen the sheriff posts a monition on the property, the clock speeds up. Twenty days after the sheriff files a return on it, the county can ask the court for the writ that sends the house to auction (9 Del. C. § 8725). If you are thinking about selling, start before that notice goes up, not after.
How Delaware collects unpaid property taxes
A Delaware tax bill bundles several taxes. The county bill carries the county’s own levy plus your local school district’s tax, and in Sussex County it can also include county sewer and water fees. Some towns bill separately, Wilmington and Dover among them. Miss the deadline and a penalty starts running right away.
If the bill stays unpaid, the county does not sell a certificate or lien to an investor, which is how many other states handle it. Instead it uses the monition method set out in Title 9 of the Delaware Code. The county’s tax office files a praecipe with the Superior Court prothonotary, which records a judgment against the parcel. The sheriff then posts the monition on the property itself, and that posting counts as notice to you and to everyone else with an interest in the house.
Twenty days after the sheriff reports the posting to the court, the county can request a writ of venditioni exponas, the order to sell. The county sheriff auctions the property to the public, and the result has to be approved by the county’s finance office and then confirmed by the Superior Court. After confirmation the owner has 60 days to redeem by paying the winning bidder the purchase price plus 15 percent and costs. After that, the house belongs to the bidder.
Owners in this spot often have more equity than they realize, because the tax debt is usually small next to the value of the house. That is exactly what makes a monition sale so costly: an auction can clear the debt at a price far below what the house would bring in an ordinary sale.
The monition clock
Only the steps the statute or a county sheriff fixes are listed here. How long a county waits between a missed bill and a praecipe is up to the county, and it varies.
- Deadline passes
Penalty starts
6 percent and then 1 percent a month in New Castle County; 1.5 percent a month in Kent and Sussex (§ 8604).
- County’s choice
Praecipe and judgment
The tax office files with the Superior Court prothonotary, and a judgment is entered against the parcel (§ 8722).
- Posting
Monition posted on the property
The sheriff posts it in a prominent place and files a return with the court within 10 days (§ 8724).
- 20 days after the return
Order to sell
Unless the taxes and costs are paid, the county can ask for a writ of venditioni exponas (§ 8725).
- Sale day
Sheriff sale
New Castle: second Tuesday. Kent: four times a year. Sussex: third Tuesday.
- The following month
Court confirmation
Both the New Castle and Sussex sheriffs schedule it for a Friday: the one following the third Monday of the next month.
- 60 days after confirmation
Redemption window closes
Purchase price plus 15 percent and costs to redeem (§ 8729), then the buyer can petition for a deed.
County by county, plus Wilmington
The state law is the same everywhere, but due dates, sale days and contacts are local. If your house is inside a city or town, you may owe that municipality as well.
| Place | Bill and due date | Late penalty | Tax (monition) sales |
|---|---|---|---|
| New Castle County | 2026 bills expected mid-November, due December 31, 2026 (moved by state law this year); Treasury (302) 395-5340 | 6% at the deadline, then 1% a month | Sheriff, second Tuesday at 9 a.m., City/County Building, 800 N. French St, Wilmington |
| City of Wilmington | Separate city tax bill on top of the county bill; settlement payoffs through the city Settlements Office | Set by the city; ask 311 | City taxes and unpaid water and sewer charges go into city monitions, sold by the county sheriff |
| Kent County | Billed early August, due September 30; (302) 744-2386, Levy Court building | 1.5% a month after September 30 | Last Tuesday of January, April, July and October at 10 a.m., 555 Bay Road |
| City of Dover | Separate city bill mailed in July, due July 31 | 1.5% a month | Ask the city tax office about its collection steps |
| Sussex County | Billed August 1, due September 30; supplemental bills due December 31 and March 31; (302) 855-7871 | 1.5% a month after September 30 | Sheriff, third Tuesday at 9:30 a.m., 22215 N. Dupont Blvd, Georgetown |
New Castle County
New Castle County is in the middle of its first countywide reassessment in more than four decades, and that has moved the calendar. The county says its 2026 bills will go out in mid-November with payment due December 31, 2026, instead of the usual late-September deadline. Under state law the county must also send at least one written demand for unpaid taxes each year by December 15. If a reassessment raised your bill sharply, look at the payment plan described below before you decide anything.
City of Wilmington
Wilmington owners carry two tax bills: the county and school bill from New Castle County and a separate city property tax bill. The city also has to fold unpaid water and sewer charges into its tax monitions, so a utility balance you thought was separate can end up on the same sheriff sale. Before a sale, the city’s Settlements Office confirms everything owed on the parcel. City parcel numbers usually begin with 260. Owners 65 and older with low incomes can apply for an exemption on the first $210,300 of assessed value, and long-time owners whose bills jumped after reassessment may qualify for an abatement; applications are due by May 16 for the next tax year.
Kent County
Kent runs a June-to-May tax year, mails bills in early August and expects payment by September 30. Its monition sales are held four times a year, and the county advertises each sale list in two papers, the Delaware State News and the Dover Post, between two and three weeks beforehand. Kent’s own pages give two different redemption periods, so call the Finance office for the number that applies to you. Inside Dover there is also a city bill, due July 31.
Sussex County
Sussex mails its annual bill on August 1 with a September 30 deadline, and supplemental bills, when the county issues them, come due on December 31 or March 31. School taxes make up most of the typical Sussex bill. The sheriff holds sales monthly in Georgetown and warns bidders that a monition sale transfers the property, not a lien, and that the owner’s 60-day redemption runs from confirmation, roughly a month after the sale. Any sale can be stayed until 9:30 a.m. on sale day.
Your options, side by side
| Route | What happens | Fits when | Watch out for |
|---|---|---|---|
| Pay in full | You pay the tax, penalties and any costs the county has added. | You have the cash or can borrow it cheaply. | Penalties keep adding up every month until the day you pay. |
| Payment plan | The county spreads school taxes over at least three payments and waives the late penalty while you keep the plan. | It is your main home and the bill jumped by $300 or more from last year. | Not everyone qualifies, and missing a payment can end the plan. |
| Exemption or abatement | A senior, disability or long-term-owner program lowers future bills. | You meet the age, income or ownership rules. | Wilmington’s programs need an application by May 16, and none of them erases taxes already past due. |
| Refinance or borrow | A new loan pays off the taxes along with the old mortgage. | Your credit and income support a new loan. | Closing fees and a new monthly payment, and approval is never certain. |
| List with an agent | The house sells on the open market and the taxes are paid at settlement. | The house is in good order, nothing is scheduled, and you can wait for a buyer. | Commission, showings and a buyer’s financing all have to line up. |
| Sell to a cash buyer like us | We buy as-is with our own funds, and a Delaware attorney pays the taxes from the proceeds. | A monition is posted, repairs are piling up, or you simply want out. | You will net less than a retail sale of a fixed-up house would bring. |
General information, not legal or tax advice. Your county tax office can give an exact payoff, and a housing counselor approved by HUD can help you weigh the choices at no charge.
For an owner who means to stay and whose shortfall was a one-time hit, a payment plan or a family loan usually beats any sale. Selling makes sense when the taxes are a symptom of something bigger: a house you cannot afford to keep, an inherited property nobody lives in, or repairs that will cost more than you can spend.
What to gather first
- Your latest tax bills. County and school, plus any city or town bill. The parcel number on them is what every office asks for.
- Anything from the court or the sheriff. A praecipe, a posted monition, or a sale notice. The date on it decides how fast you need to move.
- Your mortgage statement. If your loan has an escrow account, find out why the taxes were not paid from it.
- Utility balances. In Wilmington, unpaid water and sewer bills follow the tax bill into a monition, so ask for both figures.
- Every name on the deed. Each owner has to sign the sale papers, even one who has moved away.
Selling to us while taxes are owed
- We look at the house once and ask for the parcel number so we can see the tax balance ourselves.
- You get a written cash number, usually within 24 hours, with the tax payoff shown on the worksheet.
- The settlement attorney orders payoff figures from the county, the city or town, and any lender.
- At settlement every tax, penalty and lien is paid, and the rest of the proceeds go to you.
A tax sale stays on the calendar until the county is paid, so tell us the sale date if one has been set and we will say plainly if a settlement can land before it. If you inherited the property, read selling an inherited house too. For local offices, see New Castle County, Kent County, Sussex County or Wilmington.
Call the tax office before anyone elseYour county tax office can give you a written payoff and tell you whether a praecipe has been filed. For help sorting out debts, a HUD-approved housing counselor costs nothing. To hear what we would pay for the house in its current condition, call us at (856) 226-4289.
Related situations
- Facing foreclosureBehind on the mortgage too? The lender’s case and the tax monition both end at the sheriff.
- Inherited a houseTaxes keep coming due while an estate is open, and the heirs are on the hook.
- Vacant houseAn empty house still gets a tax bill, and nobody is there to see the monition posted.
- Code violationsUnpaid code fines and abatement costs can be collected much like taxes.
Delaware back-tax questions, answered
Does owing back taxes stop me from selling a Delaware house?
No. Overdue county, school and city taxes are a lien on the property, and the settlement attorney pays them from the sale proceeds before you receive anything. As long as the price covers the taxes, any mortgage and the closing costs, back taxes do not block a sale.
What is a monition sale?
A monition sale is how Delaware counties sell a property to collect unpaid taxes. The county files a praecipe in Superior Court, the sheriff posts the monition on the property, and if the bill is still unpaid the sheriff sells the property itself at auction under 9 Del. C. chapter 87, subchapter II.
Is a Delaware tax sale a sale of the lien or the house?
It is a sale of the house. The Sussex County Sheriff spells it out for bidders: the buyer at a monition sale is purchasing the property identified by the parcel number, not a tax lien. The owner keeps only a short right to redeem after the court confirms the sale.
What is the redemption period after a Delaware tax sale?
Under 9 Del. C. § 8729, the owner may redeem within 60 days from the day the court approves the sale by repaying the winning bid, 15 percent on top of it, and the costs. Kent County’s own pages disagree on the length, 60 days on one and about 90 on another, so ask the county Finance office for your figure.
What is the late penalty on New Castle County property taxes?
New Castle County adds a 6 percent penalty once the due date passes and 1 percent of the unpaid principal every month after that, under 9 Del. C. § 8604(a)(1). For the 2026 bills, which the county expects to mail in mid-November, the due date is December 31, 2026.
What is the late penalty in Kent and Sussex counties?
Kent and Sussex charge 1.5 percent for every month a balance remains open past September 30, under 9 Del. C. § 8604(a)(2). That works out to 18 percent over a full year, so a bill left alone grows quickly.
Does Wilmington send its own property tax bill?
Yes. A house inside the City of Wilmington gets a city tax bill in addition to New Castle County’s county and school bill. The city also folds delinquent water and sewer charges into its tax monitions, so ask the city Settlements Office for a full payoff before you set a sale date.
Does Delaware offer property tax payment plans?
Sometimes. State law requires each county to offer a plan for a primary residence whose tax bill rose by $300 or more over the year before, with school taxes paid in at least three installments and no late penalty while the plan is kept. Call your county tax office to ask whether you qualify.
Can I stop a Delaware sheriff sale for taxes?
Usually by paying what is owed before the sale. The Sussex County Sheriff, for example, says any sale can be stayed until 9:30 a.m. on sale day, and a closed sale to a buyer pays the county in full. Once the sale is confirmed, only the short redemption window remains.
What happens to any money left over after a tax sale?
It belongs to the former owner and lienholders, but you have to ask for it. The New Castle County Sheriff says owners should contact its office about excess proceeds, and anything unclaimed after 90 days is sent to the Prothonotary to be held in escrow.
Will a cash buyer pay off my back taxes?
We do not pay them on top of the price; they come out of it. On settlement day the attorney pays the county, the school taxes, any city bill and the penalties from the sale proceeds, and you receive what is left. Our written offer shows the math so you can see the net before you sign.