What Sussex County Reassessments Mean for You
In 2025, Sussex County is implementing its first countywide reassessment in 50 years, a result of a court-ordered mandate to ensure property values reflect their “true value of money.”
If you’re concerned about your assessment or believe it may be inaccurate, we’re here to help. Join our waiting list today to request professional assistance with reviewing your property assessment and preparing for a possible appeal. Simply fill out the form on our website to get started.
What is a Reassessment?
A reassessment updates property values for tax purposes based on fair market conditions. Unlike appraisals, which are used in real estate transactions, reassessments are conducted by the county. Sussex County contracted Tyler Technologies, a nationally recognized firm, to perform this massive undertaking. The new assessments reflect market values as of July 1, 2023, using 30 months of property sales data.
Key Dates and Process
- Tentative Value Notices: Notices began mailing in November 2024, with all property owners expected to have received theirs by the end of the month. If you disagree with your assessed value, you can schedule an informal review with Tyler Technologies by visiting their website or calling 1-833-703-4016.
- Informal Reviews: Property owners have two weeks from the notice date to request a review.
- Formal Appeals: If dissatisfied after an informal review, owners can appeal to the Sussex County Board of Assessment.
New assessments will be used to calculate tax bills issued in August 2025.
Will My Taxes Go Up?
While the reassessment aims to be revenue-neutral for Sussex County, tax bills may change depending on your property’s updated value. Taxes could go up, or down based on the assessment.
- Revenue Caps: State law caps the county’s revenue increase at 15% and school districts’ at 10% following reassessment.
- Older Citizen Exemptions: Delaware offers tax relief programs for seniors, which could offset increases for qualifying residents.
- Learn more about the State Senior Citizen School Property Tax Credit >
- Requirements:
- This must be your full-time, primary residence;
- Lived in Delaware the last three (3) years prior to July 1;
Note: Individuals who establish legal domicile in Delaware on or after January 1, 2018 will be required to have been legally domiciled within the State for a period of at least 10 consecutive years in order to be eligible to receive a credit. (House Bill 99-signed July 17, 2017) - Have a Delaware Driver’s License (60 days by law to change driver’s license);
- Statewide deadline is APRIL 30, for applications to be turned in;
- Exemption does NOT transfer to new property. You must complete a new application if you move. Also, your driver’s license MUST be updated.
- Learn More at Delaware Dept. of Finance >
- Municipal Differences: Most Sussex County municipalities use the county’s assessments, except for Lewes and Rehoboth Beach, which conduct their own evaluations.
Why Are Taxes Changing?
Sussex County’s last reassessment was in 1974, and property values were based on outdated metrics. The reassessment is intended to create a fairer tax system that reflects current market conditions. Property values have risen significantly in many areas due to development and demand, particularly in waterfront and urban-adjacent regions.
What You Can Do to Prepare
1. Review Your Assessment
Carefully review your Tentative Value Notice. If you believe the valuation is inaccurate:
- Schedule an informal review with Tyler Technologies.
- Gather evidence, such as comparable sales data from January 1, 2021, to June 30, 2023, or recent appraisals.
2. Seek Professional Guidance
Square Feet Appraisals specializes in identifying inaccuracies in county data, such as the inclusion of porches or garages as living spaces. Our team can:
- Help you gather accurate comps.
- Provide expert evaluations to strengthen your case.
3. Plan Ahead
Even if you choose not to appeal immediately, preparing now ensures you’re ready for future assessments. Keep track of:
- Sales trends in your area.
- Errors in the county’s data that could inflate your valuation.