A Letter to the Director of the Sussex County Assessment Office

A Sussex County property owner recently submitted a formal letter to the director of the Sussex County Assessment Office, challenging the fairness and legality of the ongoing reassessment process. Below is the core argument from that letter, which raises concerns about transparency, legal authority, and due process.

Key Concerns Raised About the Assessment Process

The reassessment was contested for the following reasons:

• Inflated Assessment Values:
  The assessed value of the property exceeded both the actual purchase price and comparable market data from online valuation sources like Zillow, Redfin, and Realtor.com.

• Lack of Transparency:
  There is no publicly available methodology explaining how property values were calculated—an essential component of due process.

• Legal Authority in Question:
  Under Delaware Code Title 9, Section 7004, only the county has the authority to perform property assessments. Sussex County delegated this responsibility to a third-party contractor, Tyler Technologies, raising legal and procedural concerns.

• Absence of Oversight:
  According to the Cape Gazette (Dec. 2, 2024), the county will not receive the underlying assessment data from the contractor until February 2025—after the reassessments are complete. Additionally, interviews conducted with the Assessment Office in October 2024 indicated that the assessment process would conclude before the county itself has access to the data.

• Inactive Board of Assessments:
  State law requires a Board of Assessments to oversee the reassessment process, yet Sussex County has not publicly named any board members.

• Conflict of Interest in Appeals:
  Tyler Technologies, the same contractor that performed the assessments, has been designated to hear the initial round of appeals. With a fixed-price contract, the contractor arguably has a financial incentive to uphold its own assessments, leading to potential bias.

• Presumption of Correctness:
  Under current board rules, the contractor’s assessments are presumed correct in administrative appeals—even in the face of questionable methodology and governance.

• Limited Time for Appeals:
  The Board of Assessments is expected to meet only during the first 15 working days of March 2025, while nearly 200,000 properties are being assessed. Even if just 1% of property owners file appeals, the board could face thousands of cases in a compressed timeline—making thorough review unlikely.

• Barriers to Judicial Review:
  Courts typically defer to an administrative agency’s factual findings. In this case, however, that would mean deferring to a private contractor’s judgment, based on undisclosed methods and without adequate governmental oversight.

A Tax Burden Shift on the Horizon?

Once these assessments are finalized, the next major step will be to set a countywide tax rate. Sussex County officials say the new rate will be revenue-neutral, meaning total tax revenue will not increase by more than 10% annually (or 15% in the case of school taxes). However, many argue that this cap on revenue growth does not guarantee individual protection.

Property owners—especially those on fixed incomes who moved to Delaware for its historically low tax burden—could see their individual tax bills increase far beyond 10–15%. Critics say this contradicts the spirit of the law, which was intended to protect homeowners, not just cap government growth.

County’s Response: Reassessment Nearly Complete, Appeals Process to Begin

From the county’s perspective, the reassessment is a long-overdue correction to an outdated property valuation system. This effort follows a 2018 lawsuit filed by the NAACP of Delaware and Delawareans for Educational Opportunity, arguing that inconsistent reassessments had contributed to inequitable school funding across the state.

Now, Sussex County is the final jurisdiction in Delaware to complete its portion of the reassessment.

• Final Assessment Rolls Received:
  The county received final property values from Tyler Technologies and will begin notifying property owners.

• Appeals Period Begins in March 2025:
  Property owners who believe their new assessments are incorrect will have the chance to appeal to the Board of Assessment Review, which will meet throughout the spring.

• Future Tax Bills in Focus:
  The final assessments will influence property tax bills starting in August 2025. A revised, revenue-neutral tax rate will be finalized as part of the county’s budget process in May.

• Transparency Tools Online:
  Residents can view their preliminary assessment and estimate their future tax bills using tools available on the Sussex County website.

“The public can now see years of work coming into full focus,” said Gina A. Jennings, Finance Director and COO for Sussex County. “We’re nearing the end, but a few important steps remain.”

Where Things Stand

As Sussex County moves toward finalizing its reassessment process, questions about legality, transparency, and fairness remain. For many residents, the concern isn’t just about the number on the reassessment letter—it’s about whether they were fairly represented in the process and if the law was faithfully followed.

The appeals window in March may provide one final opportunity for property owners to raise their voices—but with a condensed timeline and a contractor-led process, many remain skeptical that justice will be done.
Official Resources for Sussex County Property Reassessment

If you’re a property owner in Sussex County or want to better understand how the current reassessment process works, the following official resources provide key information, timelines, and tools:

• Sussex County Reassessment Overview:
  Learn about the reassessment project, its background, and frequently asked questions.
  Visit: sussexcountyde.gov/reassessment

• Assessment Rolls & Appeals Process Details:
  Read the County’s official update on the assessment rolls and how to begin the appeals process starting in March.
  Read the full update here

• Property Tax Estimate Calculator:
  Use this online tool to estimate your potential new property tax bill based on reassessed values.
  Try the calculator

These resources are maintained by Sussex County and are regularly updated to reflect the latest developments in the reassessment timeline and appeals process.

Disclaimer: The views and opinions expressed in this Blog are those of the author and do not necessarily reflect the official policy or position of Delaware Beaches Online.