Sussex County Council Updated on Reassessment Project
Image courtesy Sussex County.gov & Tyler Technologies
Sussex County is nearing the final phases is a multi-year reassessment project, which is being done by Tyler Technologies. Tyler Tech officials updated the County Council on the project and what’s coming in the near future. Next month county property owners will receive tentative value assessment notices. Officials stressed that property owners should look for these important documents, as they will be used, once finalized, as part of the equation in determining each parcel’s annual tax bill. Owners should review the documents, and notify the County’s vendor, Tyler Technologies, if they disagree with their parcel’s valuation. There is an appeals process available.
Additional information from Sussex County:
Assessment Director Christopher S. Keeler and Finance Director/Chief Operating Officer Gina A. Jennings provided an overview of the project, debuted a new series of videos, and highlighted what steps remain as the County transitions from data collection to the valuation stage.
Image courtesy Sussex County.gov & Tyler Technologies
“We’re rounding the bases and moving into the home stretch, so the public really needs to follow what’s happening,” Mr. Keeler said. “This has been a huge undertaking the past two years, for our vendor, County staff, and the public. From gathering data and reviewing permitting records, to performing the necessary analyses to determine real market values, there has been a lot in motion. But we’re not done yet, and we need the public’s attention, especially at this moment.”
The project to revalue all properties in Sussex County and across Delaware follows a lawsuit over outdated property values that was settled among the three counties, State, and litigants in 2021. Assessments are used in the calculation of annual property taxes, with revenue collected for local government services and public education.
The presentation this week comes as Sussex County is set to begin mailing ‘tentative assessments’ to property owners in mid-November. Officials stressed that property owners should look for these important documents, as they will be used, once finalized, as part of the equation in determining each parcel’s annual tax bill. Owners should review the documents, and notify the County’s vendor, Tyler Technologies, if they disagree with their parcel’s valuation.
“Communication is a critical piece of this process. We depend on the public’s feedback, so it’s vital property owners play an active role and take the time to review their tentative assessments to ensure accuracy,” Mr. Keeler said. “In the end, it ensures a fair and equitable process.”
Following the delivery of tentative assessments in the next month or so ahead, the County will turn its attention to establishing a State-required appeals process for property owners who wish to appeal their values. The County’s Board of Assessment Review, which will meet beginning in March 2025, will hear those cases that have not been resolved, either through informal meetings with Tyler representatives or by ‘referees’ who will act as intermediaries to review cases. County officials are seeking applicants for both the Board and as ‘referees’.
Once the appeals process has played out, all property assessments will be finalized and the County will consider adopting a new property tax rate to determine annual tax bills. Currently, Sussex County’s annual property tax rate is set at 44.5 cents per $100 of assessed value. However, as Delaware law limits to 15 percent the amount of total funding counties can collect from property taxes above the previous year following a reassessment, and as Sussex County’s overall assessment of all properties will undoubtedly be higher once the project is complete, the County will have to lower its property tax rate to account for the higher assessments. That will occur as part of the Fiscal Year 2026 budget process, which will take place next spring; the County must adopt its annual budget by June 30, with tax bills due next fall, Ms. Jennings noted.
This is the first reassessment of property in Sussex since an initial assessment in the 1970s.
County Council, at the onset of the project, committed to the process being ‘revenue neutral’, meaning Sussex County has no plans to profit from the mandated property revaluation, Council President Michael H. Vincent said.
“I know there is lot of uncertainty and uneasiness about this whole process, which is probably, for many people, the first in their lifetime,” President Vincent said. “So, we understand that, and that’s why we’re committed to it being as fair and accurate – and as affordable – as possible.”
For more information on reassessment, as well as to view the presentation and a series of short explanatory videos explaining the project, visit www.sussexcountyde.gov/
Also – www.tylertech.com/sussex
To set up an informal appeal – 302-854-5274
