Final values for Sussex County’s property reassessments are in.
It’s the county’s first property tax reassessment since the 1970s, prompted by settlement of an education funding equity case in 2020 where the Court of Chancery ruled Delaware’s property tax system unconstitutional.
Tyler Technologies, which runs the county’s reassessment process, is on track to wrap up the process this year. Property owners had opportunities to file informal appeals to their new assessed values until January, and will have the chance to make formal appeals between March and May.
Sussex County Councilmembers unanimously approved an ordinance at its meeting Tuesday that allows the Board of Assessment Review to set its own rules.
Sussex County finance director Gina Jennings said that’s a fair ask.
“This ordinance today just allows them to adopt the rules to follow the code in Title Nine to do what they're supposed to be doing… New Castle County allows the board to set their own rules already in Title Nine of the state code, and Kent County had this language in Chapter Nine of Kent Code.”
Jennings said those involved in Sussex County’s reassessment thought it was best to do the same.
“But our code never said that the Board could set their own rules. So we're asking you today for the public hearing to adopt the ordinance to allow them to create their own rules.”
The county tax rate will go down to reflect the updated assessments and make the changes for the county. The new tax rates will be set during the budget process later this year.
Residents can use a newly launched property tax calculator to see an estimate of what their 2025 tax bill will be at the county website.
