Tax Collector

Town Tax Information

Your Responsibilities

You are responsible for the accuracy of the information on your Leipsic Town Tax Statement and for reporting any errors or discrepancies to the Tax Collector within 60 days of receipt of this statement.  Failure to do so could result in additional charges and/or penalties.  In particular, please review the quantities used for Capitation (head) tax and Trash Collection calculations.

Important Information

Tax payments are due September 30.  A 5% discount is applied to payments received by August 31.  Past due accounts are subject to both an annual service charge of $25 per year and interest of 18% per annum. 

In accordance with both Kent County and State of Delaware applicable laws and regulations, in January 2018 the Town of Leipsic adopted a Monition Sale Policy which provides for the collection of overdue taxes vis-à-vis sale of the subject property.  Tax Statements for these properties subject to monition sale are stamped as such and payment is immediately due to avoid a tax sale.  For more information about this policy, contact the Town Mayor at Mayor@leipsicde.us.

Your town tax bill is comprised of 3 components: the town property tax, capitation (head) tax and trash service. The Town property tax is determined by using the property assessment value obtained from Kent County and multiplying by the Town tax rate shown below. Capitation (head) tax is determined by the number of residents in the home over the age of 18 multiplied by $3.00. The trash service cost is determined by the Town’s trash service fees divided evenly across the number of properties utilizing trash service.

Property Assessments– Questions or inquiries about values or how values are determined are to be directed to the Kent County Department of Finance Director at (302) 744-2341 or email at taxoffice@co.kent.de.us.

Leipsic Town Tax Rate– The tax rate is 0.000560573 as of July 1, 2024.

Capitation (head) Tax– The current Capitation Tax is $3 per year per person residing at a property within Leipsic Town limits, inclusive of tenants, who were at least 18 years of age as of June 30.

Trash Collection– The cost of Trash Collection is $24.16 per month or $290 per year per pair of containers (1 waste/trash container and 1 recycle container) which is approximately 13% less than those towns who participate in the Kent County collection program.  If you are being charged for too many or too few containers, please email the Town Tax Collector at taxcollector@leipsicde.us.

Current Town Taxes

For information regarding current taxes, please email the Tax Collector at taxcollector@leipsicde.us.