During the hearing, Kent and Sussex counties shared an overview of their reassessment timelines and overall impact on residents, further highlighting discrepancies in New Castle County’s reassessment process.
DOVER — A bipartisan committee of Senators and Representatives convened in Dover Tuesday morning for the second of four scheduled special committee hearings.
This hearing was focused on reviewing the reassessment process in Kent and Sussex Counties and reassessment best practices. It included presentations from Kent County and Sussex County officials, the International Association of Assessing Officers (IAAO), and Lincoln Institute of Land Policy.
Hearing Summary:
- Kent County Administrator Kevin Sipell outlined the timeline for Kent County’s reassessment and appeals processes, which were completed in 2024, ahead of Sussex and New Castle counties. Kent County highlighted their proactive public outreach efforts, including town halls and mailers, to keep residents informed.
- On behalf of Sussex County, which had not undergone reassessment since 1974, County Administrator Todd Lawson and Finance Director Gina Jennings reported that nearly half of property owners saw their tax bills decrease as a result of reassessment. They also shared that the County worked with the legislature to change state code in 2024 to extend the appeals window and add extra support for managing the appeals process.
- Officials from both Kent and Sussex counties testified that they regularly reviewed data from Tyler Technologies and met with stakeholders, including legislators, municipal leaders, and school districts, to provide updates and data share throughout the reassessment process – a practice that apparently did not take place in New Castle County.
- The Lincoln Institute of Land Policy, an organization that analyzes efficient and equitable methods of taxation, presented various policy options for property tax relief, including homestead exemptions, circuit breakers, property tax deferral, and assessment caps.
- The IAAO, a group of mass appraisal professionals committed to fair and equitable property appraisal, assessment administration, and property tax policy, delivered a presentation about industry standards on reassessment.
Following the presentations, members of the committee asked questions of the representatives from Kent and Sussex counties, the IAAO, and the Lincoln Institute of Land Policy.
Many committee members raised questions about communication between counties and local municipalities and school districts, noting that stronger communication and coordination in Kent and Sussex counties led to fewer challenges in the reassessment process compared to New Castle County.
“It’s clear that transparency and consistent communication were priorities for Kent and Sussex counties throughout their reassessment processes,” said Rep. Kim Williams.
“Unfortunately, New Castle County skipped this step and did not engage with stakeholders such as New Castle County legislators, school districts, and most importantly, our constituents. “
In the previous hearing, New Castle County Executive Marcus Henry shared that New Castle County’s assessment team recommended several times that property owners be notified of their new property values in the summer of 2024.
C.E. Henry said, “It is also our understanding that the [Meyer] Administration said no to those recommendations. Instead, the assessment office was advised that tentative value notices couldn’t go out until mid-November. Accordingly, in mid-November 2024, Tyler mailed those notices of tentative value to property owners, the school districts, and to the municipalities.”
New Castle County engaged in data collection between 2022 and 2023. Data collection and analysis concluded in November 2024, and informal value hearings took place by appointment between November 15 and December 20, 2024.
Committee members also discussed Kent and Sussex counties’ public outreach strategies and timelines for informing property owners of their tentative property values compared to New Castle County.
“As both a legislator and a resident of Kent County, I saw firsthand how Kent and Sussex did their best to provide transparency and engage residents. While their processes were not perfect, their efforts went a long way in keeping people informed and respected throughout the first reassessment in more than 40 years,” said House Majority Leader Kerri Evelyn Harris.
“As we prepare for the next reassessment process, it’s clear Delaware must plan strategically and consider a more unified, statewide approach, so that every Delawarean experiences the same accessible and inclusive process that Kent and Sussex residents had.”
Kent County contracted Tyler Technologies in June 2021. Tentative value notifications were sent in late 2023. Between the time that the tentative value notifications were sent and property values were finalized, Kent reevaluated parcel-level data, made necessary adjustments when justified, and increased public outreach. Final property values were sent out in May/June 2024.
Similarly, Sussex County began data collection and public town halls in 2021, and initially reached out to residents via data mailers in 2023. Tentative values were mailed in November 2024. Between November 2024 and when final values were released in February 2025, Sussex held informal and formal hearings, as well as multiple information sessions with the public and media. They also launched a social media campaign, created public information videos, and created both an estimated tax calculator and tax comparison calculator that allowed property owners to get live results during the valuation process. Sussex County finalized 2025 property tax values on June 30, 2025, which reflected the outcome of their appeal, if filed.
Tyler Technologies provided final assessments in mid-February 2025, and New Castle County allowed residents to submit formal appeals until March 31st, 2025. Final values were released in July 2025, and residents initially had until September 30, 2025 to pay their property tax bill.
“As we look to move past the fact-finding portion of our mission here on this committee, it’s time that we begin to identify and implement tax relief options for our constituents who are hurting the most,” said Sen. Dan Cruce.
“During our conversation with the team at the Lincoln Institute for Land Policy, we explored different mechanisms like circuit breakers, homestead extensions, and tax deferrals — all of which can provide the taxpayers we represent with a more equitable and reliable reassessment process in the future.”
The next joint special committee hearing is currently scheduled for Tuesday, October 21 at 9:30 a.m. and will take place in the House Chamber in Legislative Hall. This meeting may be subject to change based on the outcome of pending litigation.
###
