Tax and Reassessment Frequently Asked Questions

  1. I never received the Tyler notification(s), can you resend?

    Information contained in the communications from Tyler has now been transitioned to your Property Record Card. If you would like to review that information, please email assessment@sussexcountyde.gov. You must include your parcel identification number in the request. Please note that incomplete requests will not be processed.

  2. How was my property assessed, and are there comparable properties I can see?

    Requests for comparable properties or the basis of assessment if the cost method was used can be sent to assessment@sussexcountyde.gov. You must include your parcel identification number in the request. Please note that incomplete requests will not be processed.

  3. Where are the results of my appeal?

    The results of your appeal were communicated by email, letter, or phone, based on your preferred method of contact.The 2025 property value shown reflects the outcome of your appeal. That means if your value changed, that change has already been incorporated.
    Key points:
    • Sussex County finalized 2025 property tax values on June 30, 2025.
    • If you disagree with your current value, your next opportunity to appeal will be January 2026.

  4. How do I know if you have the correct information about my home/property?

    Characteristics regarding your property are available on your property record card. You can obtain a copy by e mailing assessment@sussexcountyde.gov. You must include your parcel identification number in the request. Please note, incomplete requests will not be processed.

  5. What is market value?

    Market value is the most probable price that property would sell for in an open and competitive market. It is essentially what buyers are willing to pay and sellers are willing to accept, assuming both parties are informed and acting in their own best interest.

  6. The market value of my property is not what is on my tax bill, why?

    Your assessed value is what was determined to be the fair market value of your property as of June 30, 2023.

  7. How often are properties reassessed?

    In Delaware, properties are now required to be reassessed at least once every five years, according to state law. This change was implemented through House Bill 62, which was signed into law in August 2023. Reassessment is conducted by each county and is intended to ensure that property values are kept up to date and are fair and equitable.

  8. Why is my assessed value higher than my neighbors?

    There are several potential reasons why your property's assessed value might be higher than your neighbors', even if your homes seem similar:
    • Property improvements and features: If your property has undergone significant improvements or boasts features like additions, garages, finished basements, swimming pools, or decks that your neighbor's property lacks, your assessed value will likely be higher.
    • Differences in property characteristics: The assessor evaluates a range of factors beyond just square footage and lot size. These can include the property's condition, age, architectural style, location within the neighborhood, quality of interior and exterior finishes, number of bathrooms, and more. Variations in these characteristics can lead to different assessed values.

  9. My value is incorrect; how can I appeal?

    The appeal period for the 2025 tax year is closed and all values were final as of June 30, 2025. The appeals process for the 2026 tax year will open in January of 2026 and applications will be available on our website at www.sussexcountyde.gov.

  10. What if my square footage is blatantly wrong or the home is gone?

    If you believe there is a clerical error in the assessed value, Assessment will review to make sure that the information is accurate. Please contact us at assessment@sussexcountyde.gov. You must include your parcel identification number in the request. Incomplete requests will not be processed.

  11. How did the reassessment impact my tax bill?

    We have created a calculator on our website that shows the changes in your tax bill as related to the reassessment process. You will need your parcel identification number to access the calculator. Please visit the Property Reassessment page of our website for more information.

  12. Why was the reassessment done?

    • The State and the three counties were sued by Delaware for Educational Opportunity and NAACP Delaware Conference in 2018 due to the inequity of school funding to low-income children.
    • In 2020, the Court ruled the counties “used methodologies that violate the True Value Statute, 9 Del C. 8306, and the Uniformity Clause of the Delaware Constitution”.
    • In 2021, the counties entered into a settlement agreement to have the reassessment completed We are under a signed court order stipulation with the plaintiffs to complete the reassessment with the requirement to be completed by the 2025 tax season.

  13. I thought the schools were capped at 10% and the counties were capped at 15%, why did they go up more?

    • The County was revenue neutral and, if not for growth, would have brought in the same money as the year before.
    • The schools are capped on their current expense rate that is set by referendum. Schools have other rates that were not part of the cap that can be adjusted each year. These rates include the tuition rate, the debt rate and various match taxes.

  14. My bill was not supposed to go up more than 10-15%, it went up 30%, why?

    • The cap is county or school wide. Not on individual bills.
    • The purpose of a reassessment is that everyone pays their “fair share.” Capping a class of properties would mean the burden will be passed onto someone else in order for the government to collect the same amount after a year of reassessment.