25 Del. C. ch. 53 § 5315
Taxes paid by tenant; setoff against rent; recovery from owner
Operative Text
Any tax laid upon lands or tenements according to law which is paid by or levied from the tenant of such lands or tenements, or a person occupying and having charge of same, shall be a setoff against the rent or other demand of the owner for the use, or profits, of such premises. If there is no rent or other demand sufficient to cover the sum so paid or levied, the tenant or other person may demand and recover the same from the owner, with costs. This provision shall not affect any contract between the landlord and tenant.
Under 25 Del. C. ch. 53 § 5315, when a tenant or occupant pays a property tax that is legally assessed against the land or building they occupy, that payment can be applied as a credit against any rent or other amounts owed to the owner. If the rent or other amounts owed are not enough to cover the full tax payment, the tenant or occupant may seek to recover the remaining balance directly from the owner, including costs. Importantly, this default rule can be altered by a private agreement between the landlord and tenant.
Plain English — not legal advice.
Property owners and managers operating under 25 Del. C. ch. 53 § 5315 should be aware that if a tenant ends up paying a property tax assessed against the premises, that amount can be applied as a credit against rent the tenant owes. Compliant operators typically clarify in their lease agreements how property tax obligations are allocated, since the provision expressly allows a contract between landlord and tenant to modify this default rule. Keeping clear records of tax payments and lease terms helps avoid disputes over whether a setoff or reimbursement claim applies.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under 25 Del. C. ch. 53 § 5315, tenants or occupants who have paid a property tax legally assessed against the premises they occupy have a recognized right to apply that payment as a credit against rent or other amounts owed to the owner. If the rent owed is less than the tax amount paid, the tenant may have a path to recover the difference, along with costs, directly from the owner. Tenants who believe this right applies to their situation may wish to review their lease agreement carefully, since a contract between the parties can affect how this provision operates, and consulting a tenant-rights organization can help clarify available options.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 22, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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