Tax Code Reference
Effective Rate: 0.54%
Delaware
Property Tax Code
Delaware Code — Title 9 (Counties) & Title 22 (Municipalities) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Delaware.
Quick Facts
Assessment Authority
County Assessment Office
Appeal Board
Board of Assessment Review
Assessment Ratio
Varies by county (60%–100% of market value)
Assessment Cycle
Annual (last major revaluation varies by county)
Appeal Deadline
Set per county — New Castle: March 14; Kent: last working day in January (Jan 30, 2026, 5pm, no postmark); Sussex: March 15
Assessment System
Governing CodeDelaware Code — Title 9 (Counties) & Title 22 (Municipalities)
Assessment AuthorityCounty Assessment Office
Assessment RatioVaries by county (60%–100% of market value)
Assessment CycleAnnual (last major revaluation varies by county)
Appeal System
Appeal BoardBoard of Assessment Review
Appeal DeadlineSet per county — New Castle: March 14; Kent: last working day in January (Jan 30, 2026, 5pm, no postmark); Sussex: March 15
Key Notes for Delaware
Delaware property taxes are administered at the county level. New Castle, Kent, and Sussex counties each have their own assessment offices and appeal procedures. Delaware has not conducted a statewide revaluation in many years.
Hearing Types Available
1
Board of Assessment Review2
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification