Delaware property tax appeals

Not served

We do not file appeals in Delaware at this time.

Notice: Boards publish where assessments may be inspected (9 Del. C. 8312(a)); inspection opens by March 1 in New Castle, April 1 in Kent and February 15 in Sussex (8310).
Deadline: New Castle files written notice before March 15; Kent and Sussex boards hear appeals March 1 to May 31 and set the filing date in their published notice (9 Del. C. 8311-8312).
First level: County board of assessment review
Next levels: Superior Court of the county where the appellant resides, within 30 days by postmark after receiving notice of the board decision (9 Del. C. 8312(c)).

General information, not legal or tax advice. The notice and local rules control.