Sussex County nears the end of its property tax reassessment process, the county’s first since 1974.
The process began in May 2020, when the Court of Chancery ruled Delaware’s property tax system was unconstitutional in an education funding equity case – forcing reassessments in all three counties.
Sussex County’s Assessment Department director Chris Keeler said the reassessment was overdue.
“Well, we haven't done it in 50 years… No one was complaining about their taxes. So it kind of just got kicked around between, okay, who's going to pay for it, county or the state or or who? So, that's kind of why it just kind of got kicked down the road until someone brought a lawsuit.”
Data collectors started property assessments in October 2021 and sent values to property owners in December 2024.
Reassessment will be revenue neutral, meaning the county will not collect any more tax revenue than it did in the previous year. But some property owners will see their tax bill go up while others see a decrease or little change.
Sussex County’s manager of business services Katrina Mears added there are also assistance programs out there to help owners.
“Everything we do requires a residency requirement, and then we also have programs for folks that are in a reduced income status, whether it be over 65 and they don't have any retirement or investments, and they can rely on a little bit of an exemption from us. Or if they are disabled, and they can rely on exemption as well,” Mears said.
That includes the State Senior Citizen School Property Tax Credit.
There are also programs for disabled American veterans and people who are over 65.
Property owners had a chance to file informal appeals if they disagreed with the tentative values sent out. Those appeals concluded in January.
Assessments are being finalized now, with new tax rates set to be issued in August. Residents will still have a chance to make formal appeals of the final assessments between March and May.
