Sussex County officials on July 29 told the County Council that the countywide property reassessment completed this year produced large changes in assessed values but that most taxpayers will not see large increases once school and county tax rates are applied.

County Finance Director Gina Jennings said the reassessment process began in 2021 and involved Tyler Technologies. She said the county’s online estimator was widely used and that “92% of our properties are within the range” of the earlier estimate. Jennings said countywide assessed values rose on average about 20.9 times, with residential values representing 88% of total assessed value and agricultural and commercial categories changing at different rates.

The reassessment required the school districts and other taxing bodies to set new rates. Jennings and reassessment staff said that when those rates are applied three outcomes appear: roughly 44% of properties would see lower bills if rates were revenue neutral, but after rates were set, about 57% of properties will pay the same or less. Jennings said Delmar School District’s decisions produced the largest share of individual increases in that district.

Katrina Mears, who worked appeals during the reassessment, said the county received 11,647 informal appeals during the Tyler informal hearings and an additional 1,723 appeals after final value notices were mailed. Mears said 71 cases went to the board of assessment: 25 appeals were approved and 46 denied. She added that many residents who met with referees decided not to pursue their appeal further after learning more about the valuation process.

Jennings demonstrated a parcel-level calculator the county will publish after bills mail. Using a beach parcel as an example, she showed how a dramatic assessed‑value jump on a small number of oceanfront properties can produce a large dollar increase that goes primarily to school districts, not the county. Angel Aguilar and other council members asked questions about timing and public outreach; Jennings said tax bills would go out in early August and that the county had used videos, public meetings and a web calculator that received more than 50,000 hits.

Council members also discussed costs. Jennings said the reassessment process cost about $10 million and that Sussex County’s annual tax collections are roughly $19.5 million—figures she and council members said will factor into decisions about funding future reassessments. Jennings said the county expects to go to bid for the next reassessment and that state law requires periodic reassessment.

The council did not take action during the presentation. Staff said they will publish the individual‑parcel calculator and field phone inquiries from residents once bills are mailed.

Why it matters: Reassessments rebase property values used to raise local revenue and can produce substantial, concentrated bill changes. The county’s explanation and the parcel calculator are intended to help residents identify whether value changes or new tax rates explain differences on their tax bill.