Source: Sussex County Gov.
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 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 Sussex County Government (SC Gov) via its webform.
SC Gov has 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?
Transcript of What is Reassessment Video
Assessed value impact on taxes.
Transcript of Assessed Value Impact on Taxes Video
Navigating the Appeals Process.
Transcript of Navigating the Appeals Process Video
Sussex County updates public on property reassessment, next steps in ongoing project
Sussex County is giving the public the latest assessment of its project to revalue all properties in southern Delaware.
County Council, during its regular meeting on Tuesday, Oct. 15, 2024, received an update on the years-long project to reassess nearly 200,000 parcels countywide as the court-ordered effort nears its penultimate phase, with completion scheduled by next summer.
Assessment Director Christopher S. Keeler and Finance Director/Chief Operating Officer Gina A. Jennings provided an overview of the project, debuted a new series of videos, and highlighted what steps remain as the County transitions from data collection to the valuation stage.
“We’re rounding the bases and moving into the home stretch, so the public really needs to follow what’s happening,” Mr. Keeler said.
“This has been a huge undertaking the past two years, for our vendor, County staff, and the public. From gathering data and reviewing permitting records, to performing the necessary analyses to determine real market values, there has been a lot in motion. But we’re not done yet, and we need the public’s attention, especially at this moment.”
The project to revalue all properties in Sussex County and across Delaware follows a lawsuit over outdated property values that was settled among the three counties, State, and litigants in 2021. Assessments are used in the calculation of annual property taxes, with revenue collected for local government services and public education.
The presentation this week comes as Sussex County is set to begin mailing ‘tentative assessments’ to property owners in mid-November. Officials stressed that property owners should look for these important documents, as they will be used, once finalized, as part of the equation in determining each parcel’s annual tax bill. Owners should review the documents, and notify the County’s vendor, Tyler Technologies, if they disagree with their parcel’s valuation.
“Communication is a critical piece of this process. We depend on the public’s feedback, so it’s vital property owners play an active role and take the time to review their tentative assessments to ensure accuracy,” Mr. Keeler said.
“In the end, it ensures a fair and equitable process.”
Following the delivery of tentative assessments in the next month or so ahead, the County will turn its attention to establishing a State-required appeals process for property owners who wish to appeal their values.
The County’s Board of Assessment Review, which will meet beginning in March 2025, will hear those cases that have not been resolved, either through informal meetings with Tyler representatives or by ‘referees’ who will act as intermediaries to review cases. County officials are seeking applicants for both the Board and as ‘referees’.
Once the appeals process has played out, all property assessments will be finalized and the County will consider adopting a new property tax rate to determine annual tax bills. Currently, Sussex County’s annual property tax rate is set at 44.5 cents per $100 of assessed value.
However, as Delaware law limits to 15 percent the amount of total funding counties can collect from property taxes above the previous year following a reassessment, and as Sussex County’s overall assessment of all properties will undoubtedly be higher once the project is complete, the County will have to lower its property tax rate to account for the higher assessments. That will occur as part of the Fiscal Year 2026 budget process, which will take place next spring; the County must adopt its annual budget by June 30, with tax bills due next fall, Ms. Jennings noted.
This is the first reassessment of property in Sussex since an initial assessment in the 1970s. County Council, at the onset of the project, committed to the process being ‘revenue neutral’, meaning Sussex County has no plans to profit from the mandated property revaluation, Council President Michael H. Vincent said.
“I know there is lot of uncertainty and uneasiness about this whole process, which is probably, for many people, the first in their lifetime,” President Vincent said. “So, we understand that, and that’s why we’re committed to it being as fair and accurate – and as affordable – as possible.”
For more information on reassessment, as well as to view the presentation and a series of short explanatory videos explaining the project, visit www.sussexcountyde.gov/reassessment.
