Sussex County will begin a court-ordered reassessment of residential, agricultural and commercial properties in 2021. The reassessment was ordered in 2020 to address the issue that the County assessments were not representative of the “true value of money.”
The reassessment process is being conducted by Tyler Technologies, nationally recognized experts, which will survey approximately 182,000 properties over a three-year period. New assessment values are being set at what is projected to be the fair market value of the property (i.e. the amount the property could be sold for) as of July 1, 2023.
The county and the school districts are capped by law on how much additional revenue can be generated from reassessment. Following the reassessment, property tax rates will be adjusted to ensure the taxing entity does not collect more than allowed by statute. Per State Code, the County cannot yield property tax revenues greater than 15 percent of the preceding year in which the reassessment occurred. The State Code caps school districts to a 10 percent revenue increase due to a reassessment.
Once the assessed value of a property is established, a corresponding tax bill will be generated in 2024. While it is too early to determine whether the value of an individual property may increase, decrease, or stay the same, there will be multiple opportunities to appeal your property's valuation if it appears to be too high, including through both an informal and formal process.
Public presentations were held in 5 locations throughout the County along with a virtual meeting the last two weeks of September. If you were unable to attend one of these meetings, you can review the recording of the virtual meeting at the link below.
Additional information on the reassessment project is available on the Sussex County Property Reassessment website.
Assessment Department Information
Responsible for issuing building permits and creating and maintaining assessment records for all properties in Sussex County. Review plans for building Code compliance and building inspections on all commercial and multifamily projects.
Property assessment appeals can be filed with the Assessment Office by contacting (302) 855-7824. The appeal board meets the first 15 working days of March each year to hear appeals.
|Address||Sussex County Administrative Office Building
Rooms 270 & 249
2 The Circle
PO Box 589
Georgetown, DE 19947
Walk-in service available 8:30AM - 4:30PM for for Tax Releases, Mobile Home Class C letters and Assessment inquiries. Visitors must check in with security in the County Administrative Offices lobby before proceeding to the Assessment office. Call (302) 855-7824 for more information.
For specific information, please see Sussex County Government Operations Reopening.