Sussex County Property Tax Appeal, Delaware

Travis Bunn·Updated July 24, 2026

Sussex County is located in southern Delaware on the Delmarva Peninsula, with Georgetown serving as the county seat and Seaford as the largest city. The county has a population of approximately 237,378 (2020 census) and is known for popular beach resort communities including Rehoboth Beach, Lewes, and Bethany Beach. With a median home value ranging from $324,400 to $382,600 and an effective property tax rate of just 0.27% to 0.35%, Sussex County has one of the lowest property tax burdens in Delaware and the nation. Property tax appeals matter here because the county recently completed a court-ordered reassessment affecting nearly 200,000 properties, making it critical for homeowners to verify their assessed values are accurate to avoid overpaying on taxes for years to come.

Notable cities: Georgetown, Seaford, Rehoboth Beach, Lewes, Millsboro

Median Home

$324,400

Tax Rate

0.35%

Annual Tax

$1,122

Population

237,378

On the typical Sussex County home, valued near $324,400 at the county’s effective tax rate of 0.35%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: March 15, 2026 by 4:30 PM

The filing period for 2026 tax year appeals opened January 12, 2026 and closes March 15, 2026 at 4:30 PM. Postmarks are NOT accepted - applications must be received by the deadline. Missing this deadline means waiting until the next year's appeal period.

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Delaware beach houses over the dunes. Sussex County appeal guide.

How Sussex County Assesses Property

100%of market value

Assessed by: Sussex County Assessment Office

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-May)

In Sussex County, Delaware, properties are assessed at 100% of fair market value, meaning your assessed value equals the market value determined by the county. If your home's market value is $324,400, at Delaware's 100% assessment ratio your assessed value would be $324,400, resulting in approximately $1,135 in annual taxes at the county's effective rate of 0.35%. This is significantly different from many states that use lower assessment ratios.

The Appeal Process

Appeals are heard by the Board of Assessment Review. The Board of Assessment Review hears appeals on a case-by-case basis and decides whether your assessment is correct based on evidence presented. You typically have 5-15 minutes to present your case, and only evidence submitted with your original appeal form will be considered - witnesses not identified on the form are not permitted to testify.

Obtain your property record card by emailing assessment@sussexcountyde.gov with your parcel identification number to verify the county's property data is accurate

Download the Residential Assessment Appeal Application from https://sussexcountyde.gov/board-assessment-review or pick up at the administrative office at 2 The Circle, Georgetown

Gather acceptable evidence including comparable sales (closed from January 1, 2021 to June 30, 2023), photographs of property condition, repair estimates, or appraisals showing your property's fair market value as of June 30, 2023

Complete the appeal application with all required supporting documentation and submit by March 15, 2026 at 4:30 PM - incomplete applications will not be considered

Upon receipt, an Assessor will review your application to determine if corrections or value changes are warranted based on your documentation

If your case progresses to a hearing, you will receive a hearing date between March 1 and May 31, 2026 before the Board of Assessment Review, where you must appear within 15 minutes of scheduled time or the appeal is deemed abandoned

The Board will render a decision based on evidence presented - only evidence submitted with your original application will be considered at the hearing

If you disagree with the Board's decision, you may appeal to Delaware Superior Court within 30 days of the Board's decision

Required form: Residential Assessment Appeal Application (available on Sussex County website)

Filing Methods

online:Submit through https://sussexcountyde.gov/board-assessment-review

in-person:2 The Circle, Georgetown, DE 19947 (8:30 AM - 4:30 PM, Monday-Friday)

mail:Sussex County Assessment Office, P.O. Box 589, Georgetown, DE 19947

email:assessment@sussexcountyde.gov (with parcel ID)

Evidence to Bring

Comparable sales from January 1, 2021 to June 30, 2023Photographs showing property condition or damageProfessional appraisal dated near the June 30, 2023 valuation dateRepair estimates for structural issuesProperty record card showing incorrect property characteristicsDocumentation of errors in square footage, lot size, or other property details

Sussex County Assessor Contact

Sussex County Assessment Office

Phone: (302) 855-7824

Address: 2 The Circle, P.O. Box 589, Georgetown, DE 19947

Website: https://sussexcountyde.gov/assessment

Online Portal: https://sussexcountyde.gov/board-assessment-review

Hours: 8:30 AM - 4:30 PM, Monday through Friday (excluding holidays)

Tax Exemptions in Sussex County

Senior Citizens Over 65 Exemption

Up to $229,000 exemption from assessed value

Provides a reduction of taxable assessment value for county and municipal property taxes for qualifying seniors

Eligibility: Must be 65 years of age by June 30 of the current tax year; full-time resident in Sussex County for at least 5 years; owner and primary resident of the property; income of $18,000 or less if single, or $24,750 or less if married in the previous calendar yearDeadline: January 1 through April 30 each year

School Property Tax Credit (Age 65+)

50% credit up to maximum of $500

Tax credit against regular school property taxes for seniors

Eligibility: Homeowners age 65 or older who are Delaware residents using the property as their principal residence and not receiving any property tax credit in another stateDeadline: April 30 annually

100% Disabled Veteran Exemption

Varies - contact assessor for details

Property tax exemption for veterans 100% disabled as a result of military service

Eligibility: Must be a veteran 100% disabled due to military service; currently reside on the property as principal place of residence; 5-year Delaware residency requirement is waived for qualifying disabled veteransDeadline: April 30 annually

Homestead Exemption

Varies by property and jurisdiction

Provides a modest property tax reduction for properties used as the primary residence of their owners

Eligibility: Property must be the owner's primary residenceDeadline: Contact Sussex County Assessment Office at (302) 855-7824

Sussex County Appeal Statistics

Avg Reduction

$404

Sussex County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Sussex County for the 2026 tax year is March 15, 2026 at 4:30 PM. The filing period opened on January 12, 2026. It is critical to note that postmarks are NOT accepted - your application must be physically received by the Assessment Office by the deadline. If you miss this deadline, you will have to wait until the next year's appeal period opens in January 2027 to challenge your assessment, meaning you'll be paying taxes based on the current assessment for another full year.

How do I file a property tax appeal in Sussex County online?

You can file a property tax appeal online through the Sussex County Board of Assessment Review website at https://sussexcountyde.gov/board-assessment-review. You'll need to download the Residential Assessment Appeal Application, complete it with all required supporting documentation, and submit it electronically. Make sure to include your parcel identification number and acceptable evidence such as comparable sales from January 1, 2021 to June 30, 2023. You can also file by email at assessment@sussexcountyde.gov, in person at 2 The Circle in Georgetown during business hours (8:30 AM - 4:30 PM), or by mail to P.O. Box 589, Georgetown, DE 19947.

What is the senior exemption worth in Sussex County and who qualifies?

The Sussex County Over 65 Exemption provides an exemption on up to $229,000 of assessed value, which can result in significant tax savings. To qualify, you must be 65 years of age by June 30 of the current tax year, have been a full-time resident in Sussex County for at least five consecutive years, own and occupy the property as your primary residence, and have income of $18,000 or less if single or $24,750 or less if married in the previous calendar year. Applications must be filed between January 1 and April 30 each year. Additionally, there is a separate school property tax credit offering 50% off school taxes up to a maximum of $500 for qualifying seniors.

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

Board of Assessment Review hearings in Sussex County take place between March 1 and May 31, 2026 for appeals filed for the 2026 tax year. You will be notified of your specific hearing date and time if your appeal progresses to a hearing. At the hearing, you typically have 5 to 15 minutes to present your case to the Board, which hears appeals on a case-by-case basis. It's crucial to understand that only evidence and witnesses identified on your original appeal form will be considered - you cannot introduce new evidence or witnesses at the hearing. If you or your representative do not appear within 15 minutes of the scheduled time, your appeal is deemed abandoned. The Board will render a decision based solely on the evidence you submitted with your application.

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

According to recent data, successful property tax appeals in Sussex County save homeowners an average of $404 per year. However, your actual savings will depend on how much your assessed value is reduced and your property's tax rate. For example, if you successfully reduce your assessed value by $50,000 on a property with Sussex County's effective rate of 0.35%, you would save approximately $175 per year. Given that property taxes are paid annually for as long as you own your home, even a modest reduction can result in thousands of dollars in savings over time. With the recent countywide reassessment affecting nearly 200,000 properties, many homeowners have grounds for appeal if their new assessment doesn't accurately reflect their property's market value.

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

The most important evidence for a Sussex County property tax appeal is comparable sales data from properties similar to yours that closed between January 1, 2021 and June 30, 2023, as these dates bracket the county's reassessment valuation date of June 30, 2023. You should also gather photographs showing your property's condition, particularly any damage or deferred maintenance, repair estimates for structural issues, and a copy of your property record card (obtained by emailing assessment@sussexcountyde.gov with your parcel ID) to verify the county has correct information about square footage, lot size, bedrooms, bathrooms, and other characteristics. A professional appraisal dated near June 30, 2023 can also be powerful evidence. Remember that all evidence must be submitted with your original application - you cannot add evidence later at the hearing.

Can I appeal my Sussex County property taxes if I just bought my home?

Yes, you can appeal your Sussex County property tax assessment even if you recently purchased your home. In fact, a recent purchase price can be strong evidence if you bought the property close to the June 30, 2023 valuation date and the purchase price was significantly lower than your assessed value. When filing your appeal, include your settlement statement or deed showing the purchase price and date. Keep in mind that the Board of Assessment Review is determining fair market value as of June 30, 2023, so if you purchased well before or after that date, you'll need additional supporting evidence such as comparable sales from the relevant time period. The appeal deadline of March 15, 2026 applies regardless of when you purchased the property.

What if I disagree with the Board of Assessment Review decision in Sussex County?

If you disagree with the Board of Assessment Review's decision on your property tax appeal, you have the right to appeal to the Delaware Superior Court. You must file your notice of appeal with the Prothonotary of the Superior Court within 30 days of the date the Board enters its decision. The Tax Appeal Board may extend this deadline for an additional 30 days upon showing good cause, or until disposition of any motion for rehearing. Court appeals require following specific legal procedures and you may want to consult with an attorney experienced in Delaware property tax matters. It's important to act quickly as missing the 30-day deadline means you lose your right to further appeal the Board's decision.

Official Resources

Sussex County Assessment Office →

Official Sussex County Assessment Office website with property information, assessment records, and contact details for tax assessment inquiries.

Sussex County Board of Assessment Review →

Download appeal applications, view guidelines for filing an appeal, access rules of procedure, and submit your property assessment appeal online.

Sussex County Property Search →

Search property records by owner, address, or parcel ID to view your property's assessed value, tax history, and property characteristics on file with the county.

Sussex County Tax Assistance Programs →

Information about senior exemptions, disabled veteran exemptions, and other property tax relief programs available to qualifying Sussex County residents.

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

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← All Delaware property tax appeal info

Sources: https://sussexcountyde.gov/board-assessment-review | https://sussexcountyde.gov/assessment | https://sussexcountyde.gov/sites/default/files/PDFs/BOAR_Guidelines_Filing_Appeal.pdf | https://sussexcountyde.gov/tax-and-reassessment-FAQ | https://sussexcountyde.gov/tax-assistance-programs | https://www.abodemoney.com/insights/property-tax/delaware/sussex-county | https://smartasset.com/taxes/delaware-property-tax-calculator

Last verified: 2026-07-24