New Castle CountySchool District Tax Rates
2026-27 tax rates for New Castle County, including school district, NCC Vo-Tech and county rates, with the 2025-26 split rates kept below for reference.
2026-27 rates
School district rates
District only, before Vo-Tech and county.
| District | Residential | Non-residential | Status |
|---|---|---|---|
| Appoquinimink | 59.38¢ per $100 | 109.00¢ per $100 | Reported |
| Brandywine | 60.08¢ per $100 | 111.00¢ per $100 | Reported |
| Christina | 69.74¢ per $100 | 129.00¢ per $100 | Reported |
| Colonial | 51.03¢ per $100 | 80.55¢ per $100 | Reported |
| Red Clay | 59.95¢ per $100 | 104.00¢ per $100 | Reported |
Source: News Journal, 10/27/26
NCC Vo-Tech rate
One rate for residential and non-residential property.
Source: special board meeting, 10/14/26
County rates
County rates depend on where the property is located.
| Area | Residential | Non-residential | Status |
|---|---|---|---|
| Unincorporated New Castle County | 18.46¢ per $100 | 27.90¢ per $100 | Official |
| Wilmington | 5.39¢ per $100 | 8.15¢ per $100 | Official |
| Newark | 5.39¢ per $100 | 8.15¢ per $100 | Official |
Source: Ordinance O26-034, 5/26/26
2025-26 (history)
* Important: These rates include both school district taxes and NCC VoTech taxes combined. Individual district and VoTech rates are shown separately in the detailed breakdowns below.
Residential Rates
Commercial Rates
Residential
Commercial
Official Documentation
Residential
Commercial
Official Documentation
Residential
Commercial
Official Documentation
Residential
Commercial
Official Documentation
Residential
Commercial
Official Documentation
About Dual Rates
Delaware House Bill 242 allows school districts to set separate tax rates for residential and commercial properties. All five New Castle County districts adopted this option in August 2025.
Important: NCC VoTech Applies to All
All New Castle County residents pay NCC VoTech taxes in addition to their school district rates.
2026-27: one NCC Vo-Tech rate of 4.81¢ per $100 for all property (proposed)
2025-26: VoTech rates varied by property type: 0.03760% for residential, 0.06080% for commercial properties.
Important Context on Rate Changes
While commercial rates are now higher than the previous single rate, this doesn't necessarily mean commercial properties are paying more than they did in 2024. Property tax amounts depend on both the rate and the assessed value.
Many commercial properties may still be paying less than their 2024 amounts because commercial property values generally increased at a much slower rate than residential properties during the reassessment, even though commercial tax rates are now higher.