AppealDesk

Sussex County Property Tax Appeal — Delaware

Rob HartleyRob Hartley·Updated March 5, 2026

Sussex County is Delaware's southernmost and largest county by area, encompassing approximately 938 square miles and serving as home to over 237,000 residents as of the 2020 census. Georgetown serves as the county seat, centrally located and famously described as 'sixteen miles from everywhere' in Sussex County. Major population centers include the coastal resort towns of Rehoboth Beach and Lewes, as well as inland communities like Seaford and Millsboro. Sussex County recently completed a court-ordered reassessment of nearly 200,000 properties, the first since 1974. With a median home value of approximately $397,800 and an effective property tax rate of 0.31%, Sussex County has some of the lowest property taxes in Delaware and the entire country—significantly below the national median annual property tax bill of $2,400.

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

Median Home

$397,800

Tax Rate

0.31%

Annual Tax

$1,232

Population

237,378 (2020 Census)

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

Applications must be received by 4:30 PM on March 15, 2026. Postmarks are not accepted. The filing period opens annually in January (January 12, 2026 for the 2026 tax year). Under Delaware law, counties must provide property owners an annual opportunity to formally appeal their assessments.

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

How Sussex County Assesses Property

100%of market value

Assessed by: Sussex County Assessment Office

Assessment cycle: Five-year cycle (recently changed from irregular reassessments)

Notices typically mailed: Mid-November (tentative assessments); Final values certified by June 30

In Delaware, properties are assessed at 100% of fair market value, meaning your assessed value equals the estimated market value of your property. Sussex County's most recent reassessment established values as of July 1, 2023. For example, if your home's market value is $397,800 (the county median), at Delaware's 100% assessment ratio your assessed value would be $397,800, resulting in approximately $1,232 in annual county and school property taxes at the county's effective rate of 0.31%. This is one of the lowest rates in the nation.

The Appeal Process

Appeals are heard by the Board of Assessment Review. Board of Assessment Review hearings are held March through May. The Board considers your evidence on a case-by-case basis to determine if your property was improperly assessed. You must present only the evidence included in your original application—new evidence cannot be introduced at the hearing. Appraisals require the appraiser to be present for cross-examination.

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Step 1: Obtain your property record card and parcel identification number by contacting the Assessment Office at assessment@sussexcountyde.gov or (302) 855-7824. Review your current assessed value and property characteristics for accuracy.

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Step 2: Gather supporting evidence for your appeal. Acceptable evidence includes comparable sales (closed between January 1, 2021 and June 30, 2023), professional appraisals (appraiser must be present at hearing), photographs showing property condition, repair estimates, or documentation of errors in property characteristics.

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Step 3: Complete the official Board of Assessment Review Appeal Application. Each property requires its own application. List 3-6 comparable sales with specific parcel numbers, addresses, and owner names. Incomplete applications or those without acceptable evidence will not be considered.

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Step 4: Submit your completed application and all supporting documentation by 4:30 PM on March 15, 2026. Applications can be filed online, in person at 2 The Circle in Georgetown, or mailed to P.O. Box 589, Georgetown, DE 19947. Remember: postmarks are not accepted—applications must be received by the deadline.

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Step 5: Assessment Office Review. Upon receipt, an Assessor will review your application to determine if corrections or value changes are warranted based on your documentation. If deficient, you'll be notified and given at least 10 days to correct the application.

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Step 6: Board of Assessment Review Hearing (if necessary). If your appeal proceeds to the Board, you'll receive a hearing date and time between March 1 and May 31, 2026. The Board hears applications on a case-by-case basis. You must appear within 15 minutes of your scheduled time or the appeal is deemed abandoned.

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Step 7: Receive the Board's written decision. The Board will render a decision and mail it to you. Once all cases are settled, property assessments are certified and used to calculate your 2026 property tax bill.

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Step 8: Appeal to Delaware Superior Court (if unsatisfied). If you disagree with the Board's decision, you have 30 days from the date of the Board's order to file an appeal with the Delaware Superior Court in Sussex County. This is a formal legal proceeding where you may want to consider hiring an attorney.

Required form: Official Sussex County Board of Assessment Review Appeal Application (available on county website)

Filing Methods

online:Download application from https://sussexcountyde.gov/board-assessment-review
in-person:Sussex County Administrative Office Building, 2 The Circle, Georgetown, DE 19947 (Rooms 270 and 249). Hours: 8:30 AM - 4:30 PM, Monday-Friday, excluding holidays
mail:Sussex County Assessment Office, P.O. Box 589, Georgetown, DE 19947 (must be received by deadline, not postmarked)
email:Contact assessment@sussexcountyde.gov for information (include parcel identification number)

Evidence to Bring

Comparable sales from January 1, 2021 to June 30, 2023 (arms-length transactions only)Professional appraisal (appraiser must attend hearing)Photographs showing property condition or defectsRepair estimates or documentation of needed repairsDocumentation of errors in property record card (square footage, features, age, etc.)Property record cards for comparable properties

Sussex County Assessor Contact

Sussex County Assessment Office

Phone: (302) 855-7824

Address: Sussex County Administrative Office Building, Rooms 270 and 249, 2 The Circle, P.O. Box 589, Georgetown, DE 19947

Website: https://sussexcountyde.gov/assessment

Online Portal: https://property.sussexcountyde.gov/

Hours: Walk-in service available 8:30 AM - 4:30 PM, Monday-Friday, excluding holidays

Tax Exemptions in Sussex County

Senior Citizen Exemption (Over 65)

Applied to taxable assessment up to $229,000 of assessed value

Property tax exemption for qualifying seniors age 65 and older

Eligibility: Must be 65 years of age by June 30 of the current tax year; full-time resident of Sussex County for the preceding five years as of July 1; income other than Social Security cannot exceed $6,000 for single or $7,500 if married; liquid assets or real estate (other than primary home) must be less than $15,000; exemption applies to primary residence onlyDeadline: April 30 annually

Senior School Property Tax Credit

50% credit up to a maximum of $500 against school property taxes

Delaware state program providing a tax credit against school property taxes for homeowners age 65 or older

Eligibility: Homeowners 65 years or older who are residents of Delaware as their principal residence and not receiving any other property tax creditDeadline: Contact Sussex County Assessment Division at (302) 855-7871

Disabled Veteran Exemption

Varies based on disability rating

Property tax exemption for disabled veterans

Eligibility: Veterans who are 100% disabled as a result of their military service (5-year residency requirement waived for 100% disabled veterans); must currently reside on property as principal place of residenceDeadline: April 30 annually

Farmland Preservation Programs

Reduced assessment based on agricultural use value rather than market value

Special assessment programs for qualifying agricultural properties

Eligibility: Property must qualify under farmland program criteria and be actively used for agricultural purposesDeadline: Contact Assessment Office; application must be filed to Sussex County Assessment, Attn: Farmland Program, P.O. Box 589, Georgetown, DE 19947

Official Resources

Sussex County Assessment Office →

Official Sussex County Assessment Office page with contact information and resources for property assessments.

Sussex County Board of Assessment Review →

Official page for the Board of Assessment Review with appeal applications, guidelines, and procedures for filing property tax appeals.

Sussex County Property Search →

Online database to search property records, view assessed values, and find your parcel identification number needed for appeals.

Sussex County Property Tax Information →

Comprehensive property tax information including payment options, tax rates, exemption applications, and billing details.

Sussex County Tax Assistance Programs →

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

Sussex County Reassessment Information →

Details about the county's recent court-ordered reassessment project, property tax calculator, and frequently asked questions about reassessment.

Sussex County Appeal Statistics

% Who Appeal

Less than 1% (approximately 800 appeals filed out of nearly 200,000 properties in 2025)

Check Your Sussex County Assessment

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

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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 by 4:30 PM. This is a firm deadline, and postmarks are not accepted—your application must be physically received by the Assessment Office by 4:30 PM on that date. The filing period opens annually in January (it opened January 12, 2026 for this year). If you miss the deadline, you'll have to wait until the next annual appeal period in January 2027. Applications can be submitted online, in person at 2 The Circle in Georgetown, or by mail to P.O. Box 589, Georgetown, DE 19947.
How do I file a property tax appeal in Sussex County?
To file a property tax appeal in Sussex County, you must complete the official Board of Assessment Review Appeal Application available at sussexcountyde.gov/board-assessment-review. Each property requires a separate application with its own supporting documentation. You must include acceptable forms of evidence such as 3-6 comparable sales (closed between January 1, 2021 and June 30, 2023) with specific parcel numbers and addresses, or a professional appraisal. Submit your completed application by March 15, 2026 at 4:30 PM either online, in person at the Assessment Office (2 The Circle, Georgetown), or by mail (P.O. Box 589, Georgetown, DE 19947). Incomplete applications or those without proper evidence will not be considered.
What evidence do I need to win my property tax appeal in Sussex County?
To successfully appeal your property tax assessment in Sussex County, you need competent evidence of overvaluation. The most effective evidence includes comparable sales from January 1, 2021 to June 30, 2023 that are arms-length transactions (not foreclosures, sheriff sales, or family transfers). You must list 3-6 comparable properties with specific parcel numbers, owner names, and addresses on your appeal form. Other acceptable evidence includes professional appraisals (the appraiser must attend your hearing), photographs documenting property defects or condition issues, repair estimates, or documentation proving errors in your property record card. Online estimates from Zillow or Redfin are not accepted. The assessed values or tax bills of other properties cannot be used as evidence.
What happens at a Board of Assessment Review hearing in Sussex County?
If your appeal proceeds to a Board of Assessment Review hearing in Sussex County, you'll be notified of your hearing date and time between March 1 and May 31, 2026. You must appear within 15 minutes of your scheduled time or your appeal will be deemed abandoned. At the hearing, the Board will review your case on an individual basis and you'll present the evidence you submitted with your original application—no new evidence can be introduced at the hearing. The Board evaluates whether your property was improperly assessed based on the documentation you provide. If you submitted an appraisal, the appraiser must be present and available for cross-examination or it won't be admitted. After considering all evidence, the Board renders a written decision which is mailed to you.
How much can I save by appealing my property taxes in Sussex County?
The potential savings from a successful property tax appeal in Sussex County depends on how much your assessed value is reduced. With Sussex County's effective tax rate of approximately 0.31%, every $10,000 reduction in assessed value saves you about $31 per year in county and school taxes combined. For example, if you successfully reduce your assessment from $400,000 to $350,000 (a $50,000 reduction), you would save approximately $155 annually. Given that Sussex County has some of the lowest property tax rates in the nation, the dollar savings may be smaller compared to other areas, but any reduction provides permanent relief until the next reassessment. Remember that successful appeals are based on proving your assessment exceeds fair market value as of July 1, 2023.
What is Sussex County's senior citizen property tax exemption worth?
Sussex County offers a Senior Citizen Exemption for residents age 65 and older that is applied to the taxable assessment up to $229,000 of assessed value. To qualify, you must be 65 by June 30 of the tax year, have lived in Sussex County full-time for the preceding five years, have income other than Social Security not exceeding $6,000 (single) or $7,500 (married), and have liquid assets or other real estate worth less than $15,000. Additionally, Delaware offers a Senior School Property Tax Credit providing a 50% reduction on school taxes up to a maximum credit of $500. Applications for the county exemption must be filed by April 30 annually with the Assessment Office. The exemption does not transfer if you move—you must file a new application at your new property.
Can I appeal to Delaware Superior Court if I disagree with the Board of Assessment Review decision?
Yes, if you disagree with the Sussex County Board of Assessment Review's decision on your property tax appeal, you have 30 days from the date of the Board's written order to file an appeal with the Delaware Superior Court. This is a formal legal proceeding, and you may want to consider hiring an attorney at this stage. The Superior Court will review the case based on the record and evidence presented to the Board. This is your final opportunity to challenge the assessment determination through the court system. The 30-day deadline is strict, so it's important to act quickly if you wish to pursue a judicial appeal. You can find information about the Superior Court appeal process through the Delaware court system.
Why are property taxes in Sussex County lower than most of Delaware?
Sussex County has the lowest property tax rates in Delaware with a median effective rate of just 0.31%, compared to 0.42% in Kent County and 0.67% in New Castle County. This results in a median annual tax bill of approximately $1,232—significantly below the national median of $2,400. The lower rates are due to several factors: Sussex County's revenue-neutral approach to reassessment means tax rates are adjusted downward as property values increase to maintain similar overall revenue collection; the county's strong agricultural and commercial tax base helps spread the burden; and Delaware law limits the amount counties can collect from property taxes. Sussex County ranks among the lowest property tax counties in the entire United States, with only about 2,100 of the nation's 3,143 counties collecting lower taxes.

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

Kent County (Dover)New Castle County (Wilmington)
← All Delaware property tax appeal info

Sources: https://sussexcountyde.gov/board-assessment-review | https://sussexcountyde.gov/assessment | https://sussexcountyde.gov/news/sussex-county-accepting-applications-property-assessment-appeals | https://sussexcountyde.gov/tax-and-reassessment-FAQ | https://sussexcountyde.gov/property-tax-information | https://smartasset.com/taxes/delaware-property-tax-calculator | https://sussexcountyde.gov/tax-assistance-programs

Last verified: 2026-03-05