Sussex reassessment numbers released

The total assessed value of taxable properties in Sussex County has increased to $91 billion, more than 20 times the total value during the last assessment update in 1973, according to figures released Feb. 25.

The largest increases were in Cape Henlopen School District, where assessments rose 2,297% since 1973, while the lowest change was Seaford School District at 1,378% higher.

Sussex County Director of Finance Gina Jennings said she had not yet reviewed the data in detail to determine the locations and types of property that had the most significant shifts in value.

The new assessments for the nearly 200,000 parcels in Sussex County were determined as part of a court-ordered update in Delaware’s three counties that resolved a 2018 education funding lawsuit.

The total taxable assessed value of property in Sussex County increased from $4,417,520,362 in 1973 to $91,574,891,600 in the new assessment figures, which may change after anticipated formal appeals hearings and subsequent challenges in Superior Court. 

The county’s estimated tax rate per $100 of assessed property value will be 2.15 cents, assuming assessed values don’t change, compared with was 44.5 cents in 1973.

Recent property improvements through Feb. 15 are reflected in the new figures, and additional improvements will be added through June 30.

Bills for county and school taxes are mailed in early July. Incorporated municipalities send their bills out separately and have the option of using the county’s assessment rolls. 

During her Feb. 25 presentation to council, Jennings encouraged property owners to visit the county website to estimate their county and school tax bills. She urged caution in navigating the site to ensure data is entered properly to produce correct results.

Assessments for each property are available online at property.sussexcountyde.gov. The estimated tax calculator is available at sussexcountyde.gov/property-tax-calculator. Users should remember to select the correct school district from the drop-down menu when calculating taxes. Last year’s property tax bills are also available on the site.

“I have everything you could possibly need located on this one free assessment website,” Jennings told council.

“Hopefully this relieves a lot of anxiety for some people,” Councilman John Rieley said.

“Not to correct a council person, but I would say anyone who has a question about their taxes, go online and use this calculator to get this range and then you can determine your level of anxiety,” added County Administrator Todd Lawson.

School taxes amount to about 90% of an individual’s property tax burden, Jennings said. 

State law allows school districts to raise property tax revenue by up to 10% after an assessment update, and decisions will be made by each school district, she said. Sussex County Council has committed to not raise more money through taxes in its next budget, so the assessment update is revenue neutral.

Tyler Technologies, a contractor hired by the county to conduct the assessment update, gave amended assessment rolls to the Board of Assessment Review Feb. 14. All of the data is available on the county’s website.

Tentative values were mailed to property owners in November.

Tyler staff held informal hearings from November to January. A total of 11,647 hearings were scheduled, but 731 property owners did not show and 293 canceled. Of those who requested hearings, 6,082, or 52%, resulted in a change and 4,541, or 39%, did not.

On Feb. 18, Tyler sent 17,824 new notices due to the informal appeal review process and additional property improvements.

Requests to the Board of Assessment Review for formal appeals must be submitted by Monday, March 31. If an agreement can be reached, it is submitted to the board for review and a decision.

If no agreement is reached, a property owner proceeds to a public hearing before the board. The county attorney, county staff and board members are involved in the process. The board will review the referee’s recommendation.

The process begins with a one-on-one meeting with a referee, then a meeting with the Board of Assessment Review, which decides the matter.

Proposed changes to tax programs for low-income seniors older than age 65 and people with disabilities were introduced at the Feb. 25 meeting and will be the subject of public hearings that had not yet been scheduled.

The programs reduced assessments, for the purpose of calculating taxes for eligible taxpayers, by $12,500. Jennings recommended increasing this figure to $229,000 to adjust for sharply increasing assessments. The programs had 818 participants.

Assessments must be updated every five years, the state has decided.