Published May 15, 2025
Sussex County Tax Reassessment
In 2021, Sussex County, Delaware, embarked on a comprehensive reassessment of all residential, agricultural, and commercial properties—the first such undertaking since 1974. This initiative was mandated by a 2020 court order, which highlighted that property values had shifted significantly over the decades, rendering previous assessments outdated and unreflective of current market conditions.
Understanding the Reassessment Process
The county engaged Tyler Technologies, a firm renowned for its expertise in property assessments, to conduct the reassessment. The goal was to align property values with their fair market worth as of July 1, 2023. This process ensures that property taxes are equitably distributed based on accurate and current property valuations.
Impact on Property Taxes
It's crucial to note that while reassessment adjusts property values, it doesn't inherently increase the total tax revenue for the county. Delaware law mandates a "revenue-neutral" approach, meaning the county cannot collect more than 15% above the previous year's property tax revenues due to reassessment. Similarly, school districts are limited to a 10% increase. Consequently, as property values rise, tax rates are adjusted downward to maintain this balance.
For property owners curious about how the reassessment might affect their taxes, Sussex County offers a Property Tax Calculator. By inputting your property's new assessed value and selecting your school district, you can obtain an estimate of your 2025 annual property taxes.
Appeals Process
If property owners believe their new assessments don't accurately reflect their property's value, there's an established appeals process. The Board of Assessment Review will convene throughout the spring to hear such cases. To request an appeal hearing, applications must be submitted to the Sussex County Assessment Department by March 31st. Detailed instructions and applications are available on the county's website.
Finalizing Assessments and Setting Tax Rates
After the appeals process concludes, all property assessments will be finalized. Subsequently, the county will adopt a new property tax rate as part of the budget process in May, ensuring compliance with the revenue-neutral requirements. These finalized rates will be reflected in the tax bills issued in August.
Resources for Property Owners
For a comprehensive understanding of the reassessment process, the Sussex County Reassessment page serves as an excellent resource. Additionally, to estimate your potential tax obligations, the Property Tax Calculator is a valuable tool.
This reassessment represents a significant step toward ensuring tax equity and accuracy in Sussex County, aligning property taxes with current market realities and promoting fairness across all property classifications.
Tax Estimate Calculator
