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Sussex County unveils reassessment figures, adopts rules authority for Board of Assessment Review
Summary
County finance presented new parcel values, an online tax calculator and an appeals timetable; council adopted an ordinance giving the Board of Assessment Review authority to set rules and launched proposed updates to senior and disability exemptions.
Sussex County officials on Feb. 25 presented the results of a countywide reassessment and moved to give the county's Board of Assessment Review authority to adopt rules for handling appeals.
The reassessment presentation by Ms. Jennings, a Sussex County finance official, laid out tentative parcel values provided by Tyler Technologies, a new online property-tax calculator and the formal appeals schedule. Ms. Jennings said the county received 11,647 informal hearings and that 17,824 revised notices were mailed after those hearings. She urged property owners to use the county's reassessment website and calculator to estimate likely tax impacts.
County officials said the countywide taxable base increased roughly 20% compared with the previous baseline; Ms. Jennings noted that school districts and other taxing entities will determine the final tax impact and that appeals could change the numbers. The county's estimate of a revenue-neutral county tax rate was about 2.15 cents per $100 of assessed value under the numbers provided that day.
The presentation explained the two-step appeals process: an initial referee review followed by a public hearing before the Board of Assessment Review. Ms. Jennings said property owners must file formal appeals by March 30 and that referee meetings are scheduled locally; the board will be the ultimate decision-maker and appeals may proceed to Superior Court under Title 9, Section 83-12 of Delaware code.
Counselors also considered proposed changes to county exemption programs tied to reassessment. Ms. Jennings recommended raising the low-income and county disability assessment exemption from the longstanding $12,500 figure to $229,000 so that current program beneficiaries would see similar tax relief after reassessment. She said those changes are administrative updates to keep local exemptions consistent with existing practice; she emphasized they would not affect statewide programs such as the state senior (half-school tax, up to $500) or 100% disabled veteran credits.
During the public hearing on an ordinance to add an article giving the Board of Assessment Review rulemaking authority, resident Mark Herlock urged caution, arguing, among other points, that delegation to an appointed body should preserve property owners' due-process rights. Justine Kucha, a substitute teacher, told council that, while the reassessment notice initially alarmed her, the revenue implications were understandable and could support local schools.
After the hearing, council voted to adopt the ordinance enabling the Board of Assessment Review to adopt rules and procedures under Title 9, Section 7004. The council also introduced two related ordinances to update Chapter 103 of the county code (real estate exemptions for seniors and exemptions for disabled persons) for future public hearings.
The reassessment materials, calculator and instructions for filing an appeal were posted on the county's reassessment web page; Ms. Jennings repeated that those numbers are interim and will change as appeals are resolved.
Looking ahead, the county reminded residents that the formal appeals deadline is March 30 and that the county will publish updated valuation information and guidance online as appeals proceed.
