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 was conducted by Tyler Technologies, nationally recognized experts. New assessment values were set at what was 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.

Please visit https://sussexcountyde.gov/board-assessment-review for information on the formal appeals process as well as applications and scheduling options.

Happening Now

Appeals

To request an appeal hearing on your property’s tax or water/wastewater assessment, applications must be submitted to the Sussex County Assessment Department by March 31^st. Applications and instructions can be obtained on the Sussex County website by visiting the Board of Assessment Review webpage.