🏛️ Statewide Drivers Behind All County Changes

  • Delaware’s property tax system was ruled unconstitutional in 2020, forcing all three counties to conduct reassessments (New Castle & Kent: first since 1987; Sussex: first since 1974).

  • Reassessments caused dramatic increases in assessed values, especially in New Castle County (average increase 433%).

  • The General Assembly responded with emergency legislation in 2025 and continued reforms in 2026 to stabilize tax bills, correct assessment errors, and modernize the system.

New Castle County — Major Policy & Tax Changes (2025–2026)

1. Senate Bill 228 (SB 228) — Now Law

Authorizes New Castle County to conduct quality‑control reviews of non‑residential properties to correct assessment errors.

  • Extends tax payment deadline: Sept 30 → Dec 31, 2026

  • Moves billing dates: mid‑July → mid‑November 2026

2. House Bill 460 (HB 460)

Requires municipalities to submit permit data monthly to improve assessment accuracy.

  • Passed both chambers; awaiting Governor’s signature.

3. HB 461

Allows New Castle County school districts to reset their tax rates for the 2026–2027 school year to reflect ongoing corrections to the tax roll.

  • Cannot increase projected operating revenue except in limited cases.

4. HB 462

Allows districts in northern Delaware (including New Castle County) to apply split tax rates to residential vs. commercial properties.

5. Statewide Working Groups Created

  • Property Assessment Working Group

  • Property Tax Relief & Modernization Working Group These groups will shape long‑term tax policy and reassessment standards.

6. SB 350 (Property Classification Reform)

Did not advance; classification issues remain unresolved.

Kent County — Policy & Tax Changes

Kent County completed its first reassessment since 1987, and while it did not experience the extreme spikes seen in New Castle County, it is directly affected by statewide reforms.

1. Statewide Standardization Bills (2026)

The House passed six bills to standardize reassessment processes across all counties.

  • These bills address errors, appeals, and uniform assessment practices.

2. Emergency 2025 Legislation

Kent County benefited from the same relief measures passed during the 2025 special session to address reassessment issues statewide.

3. Working Groups & Future Standards

Kent County will follow new statewide standards developed by the Property Assessment Working Group for the 2030 reassessment cycle.

Sussex County — Policy & Tax Changes

Sussex County completed its first reassessment since 1974—making it the most outdated system prior to reform.

1. Statewide Reassessment Standardization (2026 Bills)

Sussex County is included in the six‑bill package passed by the House to fix statewide reassessment issues.

2. Emergency 2025 Relief Measures

Sussex County residents also received relief from the 2025 emergency legislation addressing reassessment errors and tax spikes.

3. Future Reassessment Standards (2030)

Sussex County will adopt new statewide standards for the next reassessment cycle, guided by the Property Assessment Working Group.