SUSSEX NEW CASTLE Real property taxes in Delaware are imposed at the local level to fund municipal and county governments as well as school districts. There are no state level property taxes in Delaware. With certain exceptions, tax rates are the same for all types of property including residential, industrial and commercial. Property taxes in Delaware are levied at the local level. Each county has its own property tax rate and assessment ratio. In addition to the county taxes, there are property taxes for cities, school districts, libraries, vo-tech, and crossing guards. Delaware tax rates and resources for taxes on personal income, sales, property, estate and more. Each state has its own taxation system, usually a combination of income, sales and property taxes.