Sussex County Reassessment

Reassessment Project

Sussex County began 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. 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. Visit Tyler Technologies' Sussex County Reassessment Page.

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 2025. 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.

Happening Now

All Sussex County property owners should have received a letter in the mail, informing them of their new, tentative assessments. If you have not received your letter, please feel free to call the Tyler Technologies reassessment office: 302-854-5274; a Tyler representative will be happy to share that information with you over the phone.

You may also email your request to: sussexcountyde@tylertech.com – be sure to include the property owner’s full name(s), parcel number, and phone number for prompt and efficient service.

Scheduling of Informal hearings is now closed. Property owners who participated in the informal hearing process will receive an updated notice of value in February 2025. If you are dissatisfied with the results of the informal review with Tyler, or chose not to take advantage of the informal review process, you may appeal to the Sussex County Board of Assessment. Please visit https://sussexcountyde.gov/board-assessment-review for information on scheduling timeframes.

Data Mailers for all properties have been mailed to property owners. If you have not received your data mailer, contact Tyler Technologies at 302-854-5274.

If you believe your property qualifies for a farmland program, please complete the application and return it to the Assessment Office.

Sussex County Assessment
Attn: Farmland Program
PO Box 589
Georgetown, DE 19947

Questions: (302) 855-7824

Reassessment Project Update Presentation (October 2024)
Sussex County Reassessment News Release (October 2024)

For questions concerning the Reassessment Project, please contact us via our webform.

We have developed a series of three short videos to aid in understanding the need for and process of reassessment.

What is reassessment and why is it being done?