Delaware Property Tax Appeal Guide
How to challenge your property tax assessment in Delaware — deadlines, process, and a savings calculator.
What This Data Tells Us About Appeals in Delaware
In Delaware, property tax appeals are filed with the County Board of Assessment Review. The typical window is Within 30 days of the assessment notice, with the deadline most commonly falling in March. Filing fees reported for this state are $0, and Lincoln Institute research plus state-reported data suggest roughly 39% of appeals result in some reduction when supported by comparable sales or documented errors.
Delaware has three counties (New Castle, Kent, Sussex) with different assessment schedules. New Castle County had a major reassessment in 2023. Appeals are driven by the gap between a parcel's assessed value and its actual market value — the calculator below turns that gap into an annualized dollar figure at your effective tax rate. The strongest evidence is three to five arms-length comparable sales from the past six to twelve months, plus documentation of any factual errors in the assessor's record (square footage, bedroom count, finished-basement status).
This guide is for informational purposes only and is not legal or tax advice. Deadlines, filing fees, success rates, and procedures vary by county within Delaware and can change year to year. Always verify the current rules with your local assessor's office — or a licensed attorney or tax professional — before filing. Source: Delaware Division of Revenue.
Appeal Deadline
Within 30 days of the assessment notice
Appeal Body: County Board of Assessment Review
Step-by-Step Appeal Process
- 1
Review your assessment from the county Board of Assessment
- 2
File a written appeal with the county Board of Assessment Review
- 3
Attend a hearing and present comparable sales or an independent appraisal
- 4
If denied, appeal to the Superior Court of Delaware
Delaware-Specific Notes
Delaware has three counties (New Castle, Kent, Sussex) with different assessment schedules. New Castle County had a major reassessment in 2023.
Source: Delaware Division of Revenue
Assessment Savings Calculator
Estimate whether an appeal is financially worthwhile and your potential annual savings.
Find your rate on your tax bill or the county website