During its regular Oct. 15 meeting, Sussex County Council received an update on the years-long project to reassess nearly 200,000 parcels countywide as the court-ordered effort nears its next phase, with completion scheduled by next summer.

Assessment Director Christopher Keeler and Finance Director/Chief Operating Officer Gina 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.

The presentation 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.

“We’re rounding the bases and moving into the home stretch, so the public really needs to follow what’s happening,” 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.”

Assessments are used in the calculation of annual property taxes, with revenue collected for local government services and public education.

“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,” Keeler said. “In the end, it ensures a fair and equitable process.”

Appeals process

Following the delivery of tentative assessments in the next month, 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 been completed, all property assessments will be finalized and the county will consider adopting a new property tax rate to determine annual tax bills.

Effect on tax rate

Currently, Sussex County’s annual property tax rate is 44.5 cents per $100 of assessed value. 

However, as Delaware law limits to 15% the amount of total funding counties can collect from property taxes above the previous year, 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, Jennings noted.

Revenue neutral

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, said Council President Mike Vincent.

“I know there is a lot of uncertainty and uneasiness about this whole process, which is probably, for many people, the first in their lifetime,” 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.”

This is the first reassessment of property in Sussex since an initial assessment in the 1970s.

For more information on reassessment, as well as to view the presentation and a series of short explanatory videos explaining the project, go to sussexcountyde.gov/reassessment.