Delaware Property Tax Appeal Guide

Appeal Deadline

Set per county — New Castle: March 14; Kent: last working day in January (Jan 30, 2026, 5pm, no postmark); Sussex: March 15

March–May is the HEARING window, not a filing window, and it is statutory only for Kent and Sussex. New Castle accepts appeals January 1 – March 14 (9 Del. C. §8311(a), 'prior to March 15'); its board sets its own schedule and hears appeals year-round. Kent's deadline is the last working day in January at 5:00 p.m. and a postmark is NOT accepted — the county warns that reassessment years and the year following may shift it. Sussex closes March 15 at 4:30 p.m., also no postmark. All three counties recently completed court-ordered reassessments, so confirm the current year's date with your county before relying on it.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Delaware's Assessment Ratio

100%

100% of market value

Delaware assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Delaware

Review assessment from county assessment office

File appeal with County Board of Assessment Review

Attend hearing

Appeal to Superior Court if needed

Appeal Body

County Board of Assessment Review → Superior Court

Exemptions & Relief Programs

Homestead Exemption

Senior School Property Tax Relief: up to $500 credit for 65+

Senior / Disabled Exemption

Senior School Property Tax Relief Program for 65+ homeowners

Key Statutes & Legal References

Del. Code tit. 9, ch. 83 (assessment)

Del. Code tit. 9, §8312 (appeals)

Delaware Property Tax Code

Governing Code

Delaware Code — Title 9 (Counties) & Title 22 (Municipalities)

Assessment Authority

County Assessment Office

Appeal Board

Board of Assessment Review

Assessment Cycle

Annual (last major revaluation varies by county)

Key Statutes

9 Del.C. §8306

Assessment of Real Property

Establishes the county assessment process and the role of the assessment office.

9 Del.C. §8312

Board of Assessment Review

Creates the Board of Assessment Review with authority to hear appeals.

9 Del.C. §8337

Senior School Tax Credit

Provides a school property tax credit for qualifying senior citizens.

9 Del.C. §8355

Appeal to Superior Court

Allows taxpayers to appeal Board decisions to the Superior Court.

Major Exemptions

Senior School Tax Credit

Age 65+, Delaware resident

Up to $500 credit

Disabled Veteran Exemption

100% service-connected disability

Varies by county

Official Code

Delaware Appeal Tools

Use these tools to build your appeal case for Delaware:

Over-Assessment Calculator

County Appeal Guides

Jurisdiction Intelligence

CAD Interactive Map

Sales Comparables Tool

Deadline Manager

Quick Delaware Calculator

Your Assessed Value

Your Estimated Market Value (optional)

Assessment ratio: 100% · Rate: 0.54%

Quick Links

Over-Assessment Calculator

Find a Consultant

Deadline Manager

Community Forum

Easy to Appeal

Only 3 counties, low tax burden, accessible process

Taxing Authority

County Assessment Office

Assessment Frequency

Varies

Delaware property tax appeals — frequently asked questions

When is the property tax appeal deadline in Delaware?+

In Delaware, the appeal window is Set per county — New Castle: March 14; Kent: last working day in January (Jan 30, 2026, 5pm, no postmark); Sussex: March 15. March–May is the HEARING window, not a filing window, and it is statutory only for Kent and Sussex. New Castle accepts appeals January 1 – March 14 (9 Del. C. §8311(a), 'prior to March 15'); its board sets its own schedule and hears appeals year-round. Kent's deadline is the last working day in January at 5:00 p.m. and a postmark is NOT accepted — the county warns that reassessment years and the year following may shift it. Sussex closes March 15 at 4:30 p.m., also no postmark. All three counties recently completed court-ordered reassessments, so confirm the current year's date with your county before relying on it. Always confirm the exact date with your local county assessment office or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Delaware?+

The general process: 1) Review assessment from county assessment office; 2) File appeal with County Board of Assessment Review; 3) Attend hearing; 4) Appeal to Superior Court if needed. Appeals are heard by the County Board of Assessment Review → Superior Court.

What is the average property tax rate in Delaware?+

Delaware's effective property tax rate is about 0.54% of value — roughly $1,768 per year on the state's median home value of $352,000. Assessments are made at 100% of market value.

What exemptions can lower my property tax in Delaware?+

Common relief includes the homestead exemption (Senior School Property Tax Relief: up to $500 credit for 65+) and senior relief (Senior School Property Tax Relief Program for 65+ homeowners). Eligibility and amounts vary — check with Delaware Division of Revenue.

Is it worth appealing my property taxes in Delaware?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.

Delaware