Home is where the heart is, and in Sussex County, Delaware, we understand just how important your home is to you. That's why Sussex County is committed to ensuring that property taxes are fair and equitable for everyone. 

Reassessment is the process of updating property values to reflect current market conditions, and as the market changes, so does the value of your property. 

The reassessment is being conducted as a result of a court order issued in 2020. The court determined that property values had changed significantly and were no longer represented as the "true value of money." The new assessed value will be based on what is determined to be market value for each property as of July 1, 2023. 

Steps in the reassessment process 

Over the past two years, all properties have been visited to gather essential data, with data collection for new construction continuing throughout the project. This data includes square footage, the number of bedrooms and bathrooms, the physical condition of improvements, and the level of finish in attics and basements. 

Most property owners have received data mailers, a process that will continue through the summer of 2024. Since data collectors did not enter homes, it is crucial for property owners to carefully review the mailer and return it if any information is incorrect. Be sure to include contact information for follow-up if needed. Accurate information is essential to ensure the property is valued correctly. 

If you have questions or did not receive a mailer, please contact the Tyler Reassessment Office at 302-854-5274. Responses to the data mailers will be evaluated, and property values will be determined by Tyler Technologies using models based on 30 months of sales data. Tentative assessment value sheets are expected to be mailed in November 2024. It is important to note that this is not your tax bill. It is the value in which your taxes will be based on. 

Property owners who disagree with the assessed value of their property can contact Tyler Technologies before the values are finalized on February 15, 2025. If you plan to meet with Tyler, it's helpful to bring sales comparison data, such as information from Zillow, to support your case. 

Formal appeals with the Board of Assessment Review will begin in March. The County tax rate, and a separate school rate set by the individual school districts, that will be used to calculate the tax on the new reassessment will not be set until June/July 2025. Although the County is only 10% of your total property tax bill, the County wants the reassessment process to be revenue neutral for the County. Therefore, the County tax rate of 44.5 cents will be lowered to make up the increase in property values. DO NOT take the value you received on your notice in November and times it by the County's tax rate of 44.5 cents. Tax bills reflecting the new values will be mailed in August 2025. 

Thank you for taking the time to learn more about property reassessment. This process plays a vital role in maintaining a fair and strong community. If you have questions, please contact us at 302-854-5274 or visit https://empower.tylertech.com/Sussex-County-Delaware.html.