Delaware Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | County-set window keyed to the assessment notice. New Castle County: written notice of appeal must be filed prior to March 15 (9 Del. C. §8311(a)). Kent and Sussex Counties: the Board of Assessment Review hears appeals from March 1 to May 31 each year, or until all appeals are heard during a reassessment year (9 Del. C. §8311(b), (c)). All three counties completed their first general reassessment in roughly 40 years effective fiscal year 2025; reassessment-year appeal windows ran off the new tentative-assessment notices and varied by county. — 9 Del. C. §8311(a), (b), (c) |
|---|---|
| Appeal body | Board of Assessment Review (BAR) |
| Can value increase | Yes |
How to Appeal in Delaware
File your appeal with your county's BAR by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Informal review with the county Office of Assessment / Department of Finance (correct property data and challenge the tentative value) → County Board of Assessment Review hearing (9 Del. C. §8311) → Superior Court of the county, within 30 days of the Board's decision (9 Del. C. §8312).