Delaware has no state property tax and no state assessor. Each of its three counties values land and buildings for its own tax rolls. Counties, school districts and some municipalities then apply their own rates to those values. That is why the assessor offices listed here sit in county government, not in a state agency in Dover. If you own a rowhouse in Wilmington, a farm near Harrington or a cottage outside Rehoboth Beach, one county office holds the records behind your bill. This page explains how those offices are organised, how they differ, and how to get answers quickly.

How Assessor Services Are Organised Across Delaware

Delaware has only three counties, so the system is easy to map. New Castle County covers the north, including Wilmington and Newark. Kent County sits in the middle around Dover, the state capital. Sussex County covers the south and the Atlantic beaches. Each county runs its own assessment office, keeps its own parcel records and follows its own reassessment schedule. County government is governed by Title 9 of the Delaware Code.

Our database lists one assessor office per county. Kent County's office is at 555 South Bay Road in Dover. Sussex County's is at 2 The Circle in Georgetown. New Castle County's is at 87 Reads Way in New Castle. Because there is one county office for each area, you never have to work out which of several municipal assessors covers your street. The county where the parcel sits decides which office you deal with.

The assessor does not set your tax rate. That belongs to the taxing bodies: the county government, your school district and any city or town that levies its own tax. Delaware owners often receive separate bills for county, school and municipal taxes. The assessor's contribution is the assessed value on which all of those rates are calculated. If your bill looks too high, first ask whether the value is wrong or the rate went up. Only the value is the assessor's business.

Delaware also has an unusual history. Counties went decades between full reassessments, so assessed values were tied to old base years. The number on your record can be far from today's market price. Comparing it directly with a recent sale price is misleading.

Comparing the Kent, Sussex and New Castle County Offices

The three offices do the same basic job, but the properties they handle are very different. Knowing what your county deals with most often helps you set expectations for a call or visit.

New Castle County: Dense, Urban and Commercial

New Castle County is the state's most populous county and has the widest mix of property. You find rowhouses and condominiums in Wilmington, suburban subdivisions around Newark and Bear, office parks along the I-95 corridor and historic homes in the town of New Castle itself. The assessment office is at 87 Reads Way in New Castle, and the listed phone is 302-395-5520. Expect more condominium units, more commercial parcels and more questions about multi-unit buildings here than elsewhere in the state. Call before you drive, because routine questions such as confirming a parcel number or a mailing address can often be settled by phone or through the county's online records.

Kent County: A Capital City Surrounded by Farmland

Kent County mixes a government town with working agricultural land. Dover is the capital and the home of Dover Air Force Base, so the county sees steady turnover among state employees and military families buying and selling homes. Beyond Dover, towns such as Camden, Wyoming and Harrington are surrounded by cropland. The county's assessment office is at 555 South Bay Road in Dover, and the listed phone is 302-744-2401. Owners of agricultural land should ask about Delaware's farmland assessment program, which values qualifying acreage by its farm use instead of its development potential. Eligibility and application timing are set by statute and county procedure, so ask for the current form.

Sussex County: Resort Towns, Poultry Farms and Second Homes

Sussex County is the largest of the three by land area and one of the fastest-growing. The assessment office is at 2 The Circle in Georgetown, the county seat, and the listed phone is 302-855-7824. Inland you find poultry houses and crop land. Along the coast you find Rehoboth Beach, Bethany Beach, Dewey Beach and Lewes. Many beach-area owners live out of state, so an accurate mailing address matters. A notice sent to an old address does not pause any deadline. Sussex has also relied on property values set decades ago, so the move to updated values is a frequent topic at the counter.

Visiting a Delaware Assessor's Office: What to Bring and When to Go

Plan the trip around the single county office that covers your property. Most questions are faster by phone or online, but some need a visit, especially when you have documents to show. Bring as much of the following as you can:

Offices keep weekday business hours, but hours can shift around holidays and reassessment periods. Call ahead to confirm. Avoid the days right after notices or tax bills are mailed, when phone lines and counters are busiest. Midweek mornings are usually calmer.

Also keep the assessor separate from the office that collects payment. Paying the bill is handled by a different county tax office or finance department. The assessor can explain how a value was reached but cannot take your payment or change a rate.

Reassessments, Exemptions and Appeals Under Delaware Rules

Delaware counties send notices when values change, and those notices carry the dates that matter. After a reassessment, owners typically get a notice of the new value along with instructions for an informal review. This first step is free and often fixes simple errors, such as the wrong square footage, a finished basement that does not exist or an incorrect bedroom count. Bring photos, measurements or a recent appraisal.

If the informal review does not settle it, the next step is a formal appeal to the county's Board of Assessment Review. These boards hear evidence about value and fairness. Deadlines are firm and short, so do not wait for a reminder. Ask the assessor's office for the exact filing window and form as soon as your notice arrives. Board decisions can be taken further, to a county appeals body or the courts depending on the county, but most disputes end earlier.

Exemptions are a separate track from appeals. Delaware counties and school districts offer reductions to eligible senior citizens, and there are programs for certain disabled veterans and other groups. The state also has a senior school property tax credit. Income limits, age thresholds and application deadlines change, so confirm current rules with your county office before assuming you qualify or have been enrolled automatically.

Keep a copy of everything you file. Write down the date you submitted it, the name of the person who took it and any reference number. A short paper trail settles most later disputes.

Property assessor offices in Delaware operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 3 cities across Delaware. They are spread across 3 counties.

Cities with the highest concentration include New Castle, Dover, Georgetown, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in Delaware should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in Delaware now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across Delaware to find the nearest location.

A Delaware Property Owner's Checklist for Assessor Questions

Most assessor questions in Delaware come up at a few predictable moments. The first is buying a home. After closing, confirm that the county has your correct mailing address, because notices and tax bills go to the address on file. The second is building or renovating. Permits can prompt a review of the property, and an addition or finished basement may raise the assessed value. The third is receiving a reassessment notice, which comes with deadlines. The fourth is selling or subdividing land, where parcel boundaries and acreage need to match the recorded deed.

Delaware's three counties do not share one database. If you own land in both Kent County and Sussex County, you deal with two offices and two sets of procedures. The same applies to a family with a home in New Castle County and a beach cottage downstate. Keep each phone number handy: 302-395-5520 for New Castle, 302-744-2401 for Kent and 302-855-7824 for Sussex.

Finally, check anything you read online against the county record. Third-party property sites often lag behind, and only the county's assessment roll counts for tax purposes.

Frequently Asked Questions About Assessors in Delaware

No. Delaware does not levy a state property tax and has no state-level assessor. Each of the three counties, Kent, Sussex and New Castle, maintains its own assessment office and rolls. Counties, school districts and some municipalities then set rates against those values. Title 9 of the Delaware Code covers county government, but the day-to-day work, from parcel records to notices, happens locally. If your question is about value, contact the county where the property sits. If it is about a rate, ask the taxing body that levied it. Mixing up the two is the most common reason owners get sent from office to office.

Our database lists three offices. The Kent County Assessor's Office is at 555 South Bay Road in Dover, phone 302-744-2401. The Sussex County Assessor's Office is at 2 The Circle in Georgetown, phone 302-855-7824. The New Castle County Assessor's Office is at 87 Reads Way in New Castle, phone 302-395-5520. Call before visiting to confirm hours, since schedules can change around holidays and reassessment periods. Have your parcel number or street address ready so staff can pull up the record quickly. If you are unsure which county your property is in, check your deed or your latest tax bill.

Delaware counties went decades between full reassessments, so assessed values stayed tied to base years set long ago. In some counties the assessed value was also a set fraction of that older market value. As a result, the figure on your record may bear little relation to a current sale price. Counties have been updating values after pressure from lawmakers and litigants. Reassessments are generally meant to be revenue-neutral, with rates adjusted so the taxing body does not collect a windfall. Individual bills can still rise or fall noticeably, so compare your new value with similar homes nearby.

Start with the assessor's office and ask about the informal review. Bring evidence such as photos, a recent appraisal, comparable sales or proof of an error in square footage or features. If that fails, file a formal appeal with the county's Board of Assessment Review inside the stated window. Deadlines are strict and usually printed on your notice, so note them the day it arrives. Many homeowners handle this step without a lawyer. Keep in mind that an appeal addresses value or fairness, not whether your tax rate is too high. Keep copies of every filing and record who received it.

Yes, in several forms, though the rules differ by program and county. Delaware has a farmland assessment program under which qualifying agricultural land is valued for its farm use instead of its development value. Owners must apply, and acreage and use requirements apply. Seniors may qualify for county or school-district exemptions, and the state offers a senior school property tax credit, with age and income limits that can change. Disabled veterans may also have options. These are rarely automatic, so contact your county assessor's office for current forms and deadlines, and ask whether you must reapply each year.

First, confirm that the Georgetown office has your correct mailing address, especially if you live out of state. A notice sent to an old address does not extend any deadline. New construction and additions can be added to the roll after permits are issued, so the assessed value may change between reassessments. Keep permit and certificate-of-occupancy paperwork, since it helps if staff question your square footage or finish level. Also check whether a town such as Rehoboth Beach, Bethany Beach or Lewes levies its own tax on top of county and school taxes. Call 302-855-7824 with questions about how your parcel is recorded.