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

Tentative Value Notices are being mailed beginning November 7, 2024. Once you have received and thoroughly reviewed your notice, if you disagree with the assessed value you can schedule an informal review with Tyler Technologies by calling 1-833-703-4016 or by visiting their website at www.tylertech.com/sussex. You must have your notice before scheduling a review.

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 mshaw@sussexcountyde.gov for processing. Applications can also be mailed to:

Sussex County Assessment
Attn: Martha Shaw
PO Box 589
Georgetown, DE 19947

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?