Sussex County
Property Reassessment

All things change with time. Sussex County’s assessment system is no exception. Sussex County has contracted with Tyler Technologies to conduct a reassessment project to update property assessments from a base year of 1974, providing an efficient technical process with current, accurate property values.

The purpose of conducting the reassessment is to comply with a Delaware Chancery Court ruling in 2020 that found property taxing systems in each of the state's three counties to be unconstitutional and not in keeping with Delaware law.

So, what's next? Property owners should be on the lookout for our data collectors beginning October 1, 2021. They will be making their way through Sussex County, visiting the more than 180,000 parcels on record, measuring improvements on each property and collecting data. Data collectors may also ask residents/occupants several questions about a property. The purpose is to get as much information about a given property so our teams can accurately compute every parcel's value. The process should last through late 2024.

Once the data have been collected, each property owner will receive a data mailer with the information that was collected for verification of accuracy. Property owners should receive mailers in late Spring 2023 through Summer 2024.

Upon receiving the data mailer, property owners are asked to notify the County if any errors are present, or if assessors missed some other pertinent information. This is a critical step in any transparent reassessment process. Accurate information ensures the most accurate value for your property.

Once all information is collected and data mailers have been returned and reviewed, Tyler Technologies will then analyze the data. Property owners will receive their tentative assessment notices in Fall 2024. Property owners should follow the instructions on the informal notice to review your tentative property values and schedule an informal review if necessary.

For more information, please download our frequently asked questions (FAQ) document and check back here for updates as the project progresses. Key dates, as well as pictures of the data collectors, will be uploaded to this website. If you have questions about whether a data collector is in your area, please feel free to call the Sussex County Assessment Office at 302.855.7824.

Latest News

Sussex County Delaware has completed a revaluation of all real property in anticipation of the 2025 Tax Roll. In November, 2024, property owners will begin receiving notices in the mail which contain their new property assessments. Your new tentative assessment is based on 100% of the current assessed value of your property, as of July 1, 2023.

IMPORTANT – THE NOTICE IS NOT A TAX BILL. The Tax Rate will change; therefore, DO NOT multiply your new tentative assessed value by the current tax rate. The new tax rate will be determined by the County, Municipality & School District for the 2025 tax bill.

The 2025 assessments have been developed using recent valid market sales and economic data. The previous assessment was NOT a factor in determining the 2025 assessed value, and therefore cannot be considered as a basis for an appeal.

EXEMPTIONS – Tax exemptions/abatements are NOT reflected in your tentative assessment. Any exemptions for which you are eligible for (such as Handicap, Senior/65+, Abatements, Farmland, or General Exemptions) WILL BE adjusted and applied to your next tax bill, provided proper application has been approved by Sussex County.

INFORMAL HEARINGS – Informal hearings are available to any property owner who desires to have their property values reviewed. Tyler Technologies, Inc., P&R Division, the firm that conducted the Sussex County 2025 Revaluation Project, will conduct the informal hearings.

Reviews will be scheduled by appointment only. Tyler staff will discuss market value. They will not be able to discuss tax rates or estimated tax bills. A change in value will be considered if the owner can demonstrate that the assessed value is in excess of market value. See the back of the form for more information.

• A request for review must be made within 2 weeks of receiving your notice.
• Our call center will be open November 7, 2024, through December 13, 2024.
• Appointments may be made by calling our call center Monday through Friday between 8 a.m. and 4:30 p.m.
• When scheduling an appointment, please have your letter in front of you, as it contains information necessary to track your property.

Call Center Phone Number: 1.833.703.4016
Online Scheduling Website (self-schedule): tylertech.com/sussex

FORMAL APPEAL PROCESS – If you are not satisfied with the results of the informal review with Tyler, or you choose not to take advantage of the informal review process, you may appeal to the Sussex County Board of Assessment. Applications for this appeal will be available in the Sussex County Assessment office or online at: www.SussexCountyDE.gov.