The deadline to file an appeal to a reassessed property value in New Castle County has been extended.
Property owners now have until 4 p.m. on Monday, March 31 to file a formal appeal with the county's board of assessment.
Here's what to know.
Extension unanimously passes New Castle County Council
New Castle County Council unanimously passed an ordinance that extended the deadline to file a formal appeal regarding property reassessments in the county on Thursday, March 13.
During a special morning council meeting, New Castle County Council passed Ordinance 25-020, which pushed back the deadline to file a formal appeal with the county’s Board of Assessment to March 31. The previous deadline was Friday, March 14.
The ordinance states that the former deadline “may not provide sufficient time for homeowners to gather necessary documentation, consult with professionals and make informed decisions regarding their assessments.”
The ordinance passed in council 11-0, with two council members absent for the vote. No members of the public or members of council had any comments regarding the ordinance.
New Castle County Executive Marcus Henry signed the ordinance shortly after council voted to approve it.
What to know about filing an appeal
Formal appeals of assessed property values will be held before the board of assessment review, which is composed of eight members and a chairperson, none of whom are employees of New Castle County.
To file an appeal, one must fill out an appeal form by 4 p.m. Monday, March 31.
Forms to file a formal appeal can be found on the Board of Assessment Review website, or can be picked up in person at the New Castle County Government Center at 87 Reads Way in New Castle.
Residential parcels must use the “Residential Assessment Appeal Form” and commercial or industrial parcels must use the “Nonresidential Assessment Appeal Form.”
Completed forms can be mailed or delivered by hand to New Castle County Assessment Division, 87 Reads Way, New Castle, DE 19720. They also can be emailed to [email protected].
There is an option to fill out the forms online, but an account will need to be made first.
What should be included in appeal forms?
The appeal form has to include evidence that the reassessed property value was “substantially overvalued” in the reassessment conducted by Tyler Technologies. Only materials that are submitted with the appeal form can be used as evidence in the formal hearing.
Evidence will be accepted by the board of assessment include comparable sales that closed between Jan. 1, 2022 and June 30, 2024, using specific parcel numbers, owners’ names and exact addresses.
Appellants also can get an estimate from an appraiser licensed in Delaware to be used as evidence. If the appraiser’s report is not completed by the March 31 deadline, the appellant will have until Monday, June 16 to submit the documentation.
Previous or tentative assessed values of other properties, taxes paid by other property owners, closed sales that are not similar to the appellant’s property, estimated values from free real estate websites and appraisals dated before July 1, 2023 will not be accepted as evidence.
If a property owner misses the March deadline, they can wait until the following year to appeal their reassessed property value, but will still have to pay this year’s newly assessed property taxes.
Before a formal hearing, it’s best to brush up on rules and procedures for the board of assessment. Due to the anticipated influx of requested appeals, some cases may be moderated by a panel or referee appointed by the county.
The county’s assessment office can be reached with questions or concerns at 302-395-5520.
What is property reassessment?
A Chancery Court ruling from 2020 found that Delaware’s property taxing systems in all three counties were unconstitutional, not having been updated since the early 1980s.
Delaware contracted Tyler Technologies to conduct a statewide property reassessment to update property value assessments and adjust tax rates accordingly. New Castle County has committed to keeping the reassessment process revenue-neutral.
By mid-November 2024, tentative property value assessments were sent to property owners in New Castle County, and the window for an informal review with Tyler Technologies ended earlier this year.
Final assessed values will kick into effect in July, and be applicable to the subsequent tax season.
Molly McVety covers community and environmental issues around Delaware. Contact her at [email protected]. Follow her on Twitter @mollymcvety.