Eligible Delaware County property owners may apply for the deferral (postponement) of payment of increases in real estate taxes caused by increases in the millage rate. This program was established by the County Council pursuant to 53 Pa.C.S.A. § 8573 and is available to eligible property owners starting with taxes due in 2025.
The increase in real estate tax which may be deferred is that amount over and above the property tax paid in 2024 which results from a millage increase. It does not include an increase caused by a change in the assessed value of a specific property.
The amount deferred becomes a prior lien in favor of the County upon the property (as for other real estate tax liens). Unless voluntarily repaid earlier, the annual real estate tax deferral granted under this program is due upon the sale or transfer of the property, or upon the death of the claimant.
Have a household income of $46,520 or less (see attached for calculation).
Have owned and occupied the qualifying property for at least the last twelve (12) months.
Have fire or casualty insurance coverage for the qualifying property in an amount not less than the amount of the taxes being deferred.
Do not owe outstanding property tax or special assessments.
Have written approval from all property owners, or, if the property is held in a qualifying Trust, by the Trustee.
Applications will be made available through the Delaware County Treasurer starting 2/15/2025.
Fill out the application completely and provide copies, not originals, of the required documents.
Return your application to the Delaware County Treasurer at Government Center, Ground Floor, 201 W. Front St., Media, PA 19063 no later than October 31, 2025. There will be no time extensions.
Apply each year the County approves an increase to the County real estate tax millage rate.
The County does not charge an administrative fee or interest fee to participate in this program.
The maximum annual property tax deferral is the annual real estate tax increase over the base year. For example, a taxpayer with an annual tax bill of $100 in 2024 (base year) will only be able to defer $23 or the 23% real estate tax increase, approved for 2025. In the first year of being approved for the program, if the applicant has already paid such year’s taxes, the County will provide a refund of the approved real estate tax deferrals, upon proof of payment of such annual real estate tax to the tax collector.
Any amounts of deferred taxes constitute a lien on the property of the applicant in favor of the County. Deferred real estate tax amounts must be repaid immediately upon the sale or transfer of the property. The lien would remain on the property until the property is sold, or the property is transferred through will or intestacy.
You may also repay the deferred taxes at any time.
Although written approval from your mortgage lender is not required to qualify for the program, residents should advise their mortgage lender of their intention to participate in the program and confirm that their participation will not violate any terms of their mortgage agreement. The same is recommended if a resident has entered into a "reverse mortgage" agreement.
The total outstanding principal of all mortgages on the homestead cannot exceed 70% of market value (assessed value divided by the common level ratio).
Total deferred taxes plus the total outstanding principal of all mortgages and other unsatisfied liens on the property cannot exceed 85% of market value (assessed value divided by the common level ratio).
A homeowner may withdraw, keep the granted real estate tax deferral, pay off the real estate tax deferral, and/or re-enter the following year.
REMINDER: Applications received on or after November 1st will not be considered. Applications postmarked on or before October 31st will be accepted. There will be no time extensions.
For more information: Residents can call the Delaware County Treasurer at 610-891-4273 or email realestatetax@co.delaware.pa.us