As the first town in the first state in the US, Lewes, Delaware, has a claim to fame. But its housing market, devoid of any personal property tax or estate tax and claiming the rank of the third lowest real estate tax in the country, also puts Lewes in a very unique and attractive position to home buyers. The townhomes and elegant estates of this tiny town sit side by side in its four square mile area. Seniors, especially, will appreciate the one-third reduction in property tax that Lewes offers.

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