Delaware property reassessment: How did we get here?
Delaware only got here after a court ruled its previous reassessment and property tax model violated its own constitution. Now, messy or not, results of the reassessment shift tax burden across newly determined fair market values.
Lawmakers returned to Dover on Nov. 19 to once again address property reassessment issues in New Castle County.
Following the cancellation and postponement of their two previous hearings, lawmakers held the first of three new hearings in November and December.
The hearing was somewhat smoother than the last time they gathered to question New Castle County officials.
Throughout the meeting, county representatives outlined recent developments made since they met earlier this fall, including the timelines for when county residents will receive tax bills and how they have been impacted by the recent lawsuit.
Gov. Matt Meyer recently signed a bill that would extend the property tax payment deadline for county residents from Nov. 30 to Dec. 31, with the change applying to supplemental tax bills.
As lawmakers move forward with their latest round of hearings, here’s what the committee learned from New Castle County, and what residents can expect in the next coming weeks.
‘Back on track’
Since committee members last met with county representatives, a few changes have already taken place.
A state Chancery Court recently ruled in favor of efforts to permit New Castle County’s school boards to impose separate rates for different property types, a decision that was later upheld by the Delaware Supreme Court.
However, the impact of this lawsuit delayed the county’s billing procedure “nearly two months,” according to a presentation led by New Castle County Attorney Aaron Goldstein and Chief Financial Officer David Del Grande.
In light of this, as Grande told lawmakers, the county is now “back on track.”
The state Supreme Court’s decision paved the way for the reissuance of both property and school tax bills starting Nov. 11, while Meyer’s recent signing of the deadline extension bill a few days later now puts the payment deadline squarely at the end of December.
The bill stated this adjustment was necessary, as invoices “could not be timely delivered” due to ongoing litigation.
This adjustment now ensures residents have “a commercially reasonable” amount of time to look over and pay invoices, as well as help fend off “the inequitable imposition” of mandated interest and penalties, according to the bill’s description.
Updated tax numbers have already started to appear on the county’s parcel search site, with the full rollout expected by Nov. 20.
Bills will be delivered to property owners between Nov. 28 and Dec. 1, according to the county’s presenters.
New Castle County also reported progress in “resource and staffing preparedness,” having tapped several outside resources to assist the Assessment and Treasury offices and provide customer support.
They also developed an “online portal” where individuals can manage “payment arrangements and refund requests.”
The county also explained how they’ve worked to ensure consistent public engagement since earlier this year, including producing social media posts, regularly updating FAQs and more than 90 elected official-led town halls, community events and constituent meetings.
Shortly before the hearing, New Castle County also announced the creation of “a dedicated landing page” on their website to hold Freedom of Information Act materials related to the ongoing reassessment process.
This webpage was designed to “increase transparency and improve public access to the documents” most often requested by residents and the media, according to the announcement issued Nov. 19.
Documents currently included on the public records portal include those from the Chancery Court filing and reassessment contracts.
Goldstein explained to committee members that documents will be added to the portal on an “ongoing basis.”
What taxpayers need to know
New Castle County taxpayers can expect to receive revised bills around Dec. 1.
While there is no action needed from residents regarding revised bills, Grande advises taxpayers to “monitor mailboxes” during that time. Second bills are slated to reflect the adjustment from the new split school tax rate.
As per another bill that was passed and signed into law this past summer, the late tax payment penalty has been reduced to roughly one percent every month for all residents – currently the same rate set for Kent and Sussex counties.
Residents who enter and abide by school tax payment plans are also exempt from late fees, penalties or interest, according to this new law.
While the window to challenge reassessments for the 2025-2026 tax year is currently closed, residents can file a formal appeal after Jan. 1, 2026, according to the county.
The next deadline to file appeals is set for March 14, 2026.
For appeal hearings, property owners can be represented by attorneys either licensed in or outside of Delaware, so long as the latter has “requested permission to practice” in the First State.
Owners can also represent themselves as individuals, while business groups “can be represented by an employee.”
Residents can also seek corrections for factual errors related to “property characteristics,” such as the wrong acreage or number of bedrooms by contacting the county’s Assessment Office via phone or email.
There is no deadline to seek corrective action.
Individuals can also challenge how their property was classified via a form on the county website and send an email requesting a change.
What needs to happen next?
The county representatives presented next steps for the future, including “reviewing the need for resources” now that reassessments are set to occur every five years and a “new billing system.”
Several committee members, including Rep. Cyndie Romer, also voiced their thoughts as to what New Castle County should also keep in mind moving forward.
Romer told Delaware Online/The News Journal that the county should put policies in place that ensure the state’s “most vulnerable communities are protected.”
“We had situations where it seemed like the errors were benefiting the largest corporations and hurting our most vulnerable constituents,” the lawmaker said. “We have to make sure that there’s levers the counties can pull to make sure that those errors are corrected before the bills go out ever.”
Senate Majority Leader Bryan Townsend said while it was “helpful” the county was more forward following litigation, “there’s still some outstanding questions” left, including figuring out what more can be done by July 1, 2026.
Senate Minority Whip Brian Pettyjohn also noted the importance of communication moving forward, for the county to “learn from the mistakes” of this past process and from constituents alike.
As Pettyjohn put it, “communication is key.”
There are also additional committee meetings scheduled for next month.
The second hearing will take place at 9:30 a.m. inside the House Chamber on Dec. 2 and is set to address “perspectives from the business community.”
The third of these hearings is scheduled for 9:30 a.m. inside the Senate Chamber on Dec. 9. This will be the meeting where members tackle school districts and funding.
Residents can tune in to these meetings via livestream on the General Assembly website.
Olivia Montes covers state government and community impact for Delaware Online/The News Journal. If you have a tip or a story idea, reach out to her at omontes@delawareonline.com.