Kent County Property Tax Appeal — Delaware

Rob Hartley·Updated March 5, 2026

Kent County is located in central Delaware with Dover serving as both the county seat and state capital. As of the 2020 census, the county had a population of 181,851, making it the least populous of Delaware's three counties. Major population centers include Dover (population approximately 40,000), Smyrna, Harrington, and Milford. With an effective property tax rate of approximately 0.40% to 0.44%, Kent County offers significantly lower property taxes compared to the national median, making property tax appeals an important tool for homeowners to ensure fair and accurate assessments following the county's first reassessment since 1987.

Notable cities: Dover, Smyrna, Harrington, Milford

Median Home

$266,000

Tax Rate

0.44%

Annual Tax

$1,170

Population

181,851

2026 Appeal Deadline: January 31, 2026 by 5:00 PM

Appeals of annual assessments must be received in the Assessment Office by January 31 at 5:00 PM (or the last day of January if the 31st falls on a weekend). Postmark is not accepted. This deadline affects taxes for the next tax year, which begins June 1. For supplemental assessments, appeals must be filed within 30 days of notification.

Property in Kent County, Delaware — local tax assessment and appeal guide

How Kent County Assesses Property

100%of market value

Assessed by: Kent County Division of Assessment, Department of Finance

Assessment cycle: annual with reassessments every five years

Notices typically mailed: Tax bills mailed in early August

Delaware uses a 100% assessment ratio, meaning properties are assessed at their full fair market value. After Kent County completed its reassessment in 2024, properties are now assessed at their July 1, 2023 market value. For example, if your home's market value is $266,000 (the county median), at Delaware's 100% assessment ratio your assessed value would be $266,000, resulting in approximately $1,170 in annual taxes at the county's effective rate of 0.44%.

The Appeal Process

Appeals are heard by the Board of Assessment Review. The Board of Assessment Review consists of seven Kent County residents who serve as impartial judges between the appellant and the Assessment Office. You will be notified by mail in advance of your hearing date, time, and location. Retaining an attorney is not necessary, but you may have professional representation if desired.

Step 1: File a written appeal with the Kent County Assessment Office by January 31 at 5:00 PM. Download the appeal form from www.kentcountyde.gov or pick one up at 555 Bay Road, Dover.

Step 2: Gather supporting evidence including comparable sales of similar properties (required for residential appeals from January 1, 2021 to June 30, 2023), photographs of property condition, repair estimates, and professional appraisals with the appraiser present.

Step 3: Informal Review - Provide your evidence to the assessor prior to the formal hearing. The assessor will review all documents and may adjust the value. If you and the assessor agree on a value, you'll sign a stipulation form.

Step 4: Stage 1 Hearing Officer Review (primarily for reassessment years) - If informal review doesn't resolve the issue, a trained hearing officer will meet with you one-on-one to review information and make recommendations to the Board of Assessment Review.

Step 5: Stage 2 Board of Assessment Review Hearing - The seven-member Board, comprised of Kent County residents appointed by commissioners, acts as impartial judges. You'll be notified by mail of the hearing date, time, and location. You may represent yourself or hire an attorney or representative.

Step 6: Receive Board Decision - The Board will review all evidence and issue a written decision. If you accept the decision, your assessment is adjusted accordingly.

Step 7: Appeal to Superior Court - If you disagree with the Board's decision, you must file an appeal with the Superior Court of Kent County within thirty (30) days of notification of the Board's decision.

Required form: Written appeal form (available on County website or at Assessment Office)

Filing Methods

in-person:Kent County Assessment Office, 555 Bay Road, Dover, DE 19901

mail:Kent County Board of Assessment, 555 Bay Road, Dover, DE 19901

download:Forms available at www.kentcountyde.gov

Evidence to Bring

Comparable sales of similar properties (required for residential appeals)Photographs showing property condition or defectsProfessional appraisal with appraiser present at hearingRepair estimates or contractor invoicesIncome and expense reports (required for commercial/industrial properties)

Kent County Assessor Contact

Kent County Division of Assessment, Department of Finance

Phone: (302) 744-2401

Address: 555 Bay Road, Dover, DE 19901

Website: https://www.kentcountyde.gov

Online Portal: https://www.kentcountyde.gov/My-Government/Records-Search/Search-Property-Records-in-Kent-County

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Kent County

Elderly/Disabled Homestead Exemption

$100,000 of assessed value exempted from all real property taxes (additional $20,000 for veterans disabled in military service)

Property tax exemption for residents age 65 or older by May 31st, or individuals who are totally (100%) disabled

Eligibility: Must be 65+ or totally disabled, Delaware resident for 5 years (waived for 100% disabled veterans), income under $18,000 (single) or $24,750 (married), property must be principal residence for 12 months, all taxes paid in fullDeadline: April 30 (annual application required)

Senior School Property Tax Credit

50% of school property taxes, up to $500 maximum

State tax credit against school property taxes for senior homeowners

Eligibility: Age 65 or older by June 30, primary residence in Delaware, Delaware resident for 3 years (if moved between 2013-2017) or 10 years (if moved after 2018), all property taxes paid in fullDeadline: April 30 (no annual reapplication required once approved)

Disabled Veterans School Tax Credit

100% exemption from school property taxes

Tax credit against 100% of non-vocational school district property tax for qualified disabled veterans

Eligibility: Must receive 100% disability compensation from VA due to service-connected permanent and total disability or individual unemployability, Delaware resident for 3 years, property must be primary residenceDeadline: April 30

Disabled Veterans County Tax Credit

Credit against county property taxes (amount varies)

Credit against county value-based property tax for totally disabled veterans

Eligibility: Must qualify for State of Delaware Disabled Veterans' School Tax Credit program, own and reside in propertyDeadline: April 30 (same application as state credit)

Official Resources

Kent County Assessment Office - Official Website →

Official Kent County Department of Finance page with assessment information, forms, and contact details.

Kent County Property Records Search →

Online tool to search and retrieve detailed property information, assessments, and ownership records for parcels in Kent County.

Kent County Property Tax Appeal Procedures (PDF) →

Official comprehensive guide to property assessment appeal procedures, deadlines, evidence requirements, and hearing process.

Delaware Senior School Property Tax Credit Application →

State of Delaware Department of Finance page with information and application for the Senior School Property Tax Credit program.

Check Your Kent County Assessment

Enter your address to see if your Kent County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Kent County for 2026?

The deadline to file a property tax appeal in Kent County is January 31, 2026 by 5:00 PM. If January 31 falls on a weekend, the deadline extends to the last business day of January. It's critical to understand that postmarks are not accepted - your appeal must be physically received by the Assessment Office at 555 Bay Road, Dover by this date and time. This deadline applies to annual assessments and will affect your taxes for the tax year beginning June 1, 2026. For supplemental or quarterly assessment increases, you have 30 days from the date of notification to file your appeal.

How do I file a property tax appeal in Kent County?

To file a property tax appeal in Kent County, you must submit a written appeal form to the Assessment Office by January 31 at 5:00 PM. You can download the appeal form from www.kentcountyde.gov, pick one up in person at 555 Bay Road in Dover, or request one by calling (302) 744-2401. The appeal must include supporting documentation such as comparable sales of similar properties sold between January 1, 2021 and June 30, 2023 for residential appeals. You can submit your appeal in person or by mail to the Kent County Board of Assessment at 555 Bay Road, Dover, DE 19901. Remember that postmarks are not accepted, so plan accordingly to ensure your appeal is received by the deadline.

What evidence do I need for a successful Kent County property tax appeal?

For a residential property tax appeal in Kent County, you must provide comparable sales of similar properties that sold between January 1, 2021 and June 30, 2023. You can obtain these from real estate professionals or free online resources. Additional valuable evidence includes photographs showing property condition or defects, repair estimates from licensed contractors, and a professional appraisal (though the appraiser must be present at hearings for the appraisal to be admissible). Commercial and industrial property owners are required to submit Income and Expense Reports. Evidence that will not be accepted includes online estimated values from Zillow, Redfin, or similar sites, non-arms-length sales such as foreclosures or family transactions, and the amount of your tax bill itself, which is not considered evidence of value.

What is the homestead exemption worth in Kent County?

Kent County offers an Elderly/Disabled Homestead Exemption that exempts $100,000 of assessed value from all real property taxes. For totally disabled veterans who incurred their disability as a result of military service, an additional $20,000 of assessed value is exempt, bringing the total exemption to $120,000. To qualify, you must be age 65 or older by May 31st or be totally (100%) disabled, have been a Delaware resident for 5 years (waived for 100% disabled veterans), have income under $18,000 if single or $24,750 if married, and the property must be your principal residence for at least 12 months. Applications are due by April 30 and must be submitted annually. All county taxes and fees must be paid in full before applying.

What happens at a Board of Assessment Review hearing in Kent County?

At a Kent County Board of Assessment Review hearing, you will present your case before a seven-member board comprised of impartial Kent County residents appointed by commissioners. You'll be notified by mail in advance of the specific date, time, and location of your hearing. During the hearing, the Board reviews all evidence and disputes presented by you and makes a decision based on the facts before them. You may represent yourself or bring an attorney or professional representative, though it's not required. If you choose representation, you must provide written authorization detailing the representative's professional capacity and any contingency fee arrangements. The Board acts as neutral arbitrators between you and the Assessment Office, and their decision can either uphold, reduce, or adjust your property's assessed value.

How much can I save by appealing my property taxes in Kent County?

The amount you can save through a Kent County property tax appeal depends on how much your assessment is reduced. With Kent County's current tax rate of 5.72 cents per $100 of assessed value (0.0572%), plus school district taxes, every $10,000 reduction in your assessed value can save you approximately $44 per year in county taxes alone. When you add school taxes, the total savings can be significantly higher. For example, if your property is overassessed by $50,000 and you successfully appeal, you could save $220 annually in county taxes plus additional school tax savings. Statistics show that about 25% of homes in America are unfairly overassessed and pay an average of $1,346 too much in property taxes every year, making appeals a worthwhile effort for many homeowners.

Can I appeal my Kent County property tax assessment if I just bought my home?

Yes, you can appeal your Kent County property tax assessment even if you recently purchased your home, and in fact, your recent purchase price may serve as strong evidence in your appeal. If you bought your home through an arm's-length transaction (meaning it wasn't a foreclosure, short sale, or family transaction), the purchase price represents the fair market value at the time of sale. However, you must still meet the January 31 filing deadline to affect taxes for the next tax year beginning June 1. When filing your appeal, include your closing documents showing the purchase price and date, along with any other supporting evidence such as a professional appraisal from your mortgage process. Keep in mind that the assessment office values properties as of July 1, 2023 following the recent reassessment, so your purchase price will be compared against that valuation date.

What is the Senior School Property Tax Credit worth in Kent County?

The Senior School Property Tax Credit in Kent County provides eligible homeowners with a credit of 50% of their school property taxes, up to a maximum of $500 per year. This is a state-funded program administered by Kent County. To qualify, you must be age 65 or older by June 30 immediately prior to the beginning of the county fiscal year, the property must be your principal residence, and you must be a Delaware resident for at least 3 consecutive years (if you moved to Delaware between January 1, 2013 and December 31, 2017) or 10 consecutive years (if you moved after January 1, 2018). All property taxes must be paid in full by the application deadline. Applications are due by April 30, but unlike the county homestead exemption, you do not need to reapply each year once approved, though you must notify the county if you move.

For state-wide appeal information including Delaware's assessment ratio and deadlines, see our Delaware Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Delaware Counties

New Castle County (Wilmington)Sussex County (Georgetown)

← All Delaware property tax appeal info

Sources: https://www.kentcountyde.gov/files/sharedassets/public/v/1/content-publishers/assessment/assesment-pdf/appeal-procedures-revised-april-2025.pdf | https://www.kentcountyde.gov/files/sharedassets/public/v/1/content-publishers/pio/faqs-website.pdf | https://www.kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment | https://ptaconsumers.aarpfoundation.org/taxpayer-states/dealware/ | https://finance.delaware.gov/senior-relief/ | https://delaware.propertychecker.com/kent-county | https://www.kentcountyde.gov/Visitors/Cities-and-Towns

Last verified: 2026-03-05