Dover, Del. – Delaware has completed its first comprehensive property tax reassessment in over 40 years across all three counties: New Castle since 1983, Kent since 1987, and Sussex since 1974. This process was mandated following a 2018 lawsuit by civil rights groups, including the NAACP, which argued that outdated valuations led to inequities in school funding reliant on property taxes.
The reassessments, conducted by Tyler Technologies, revealed that residential property values surged, often by 400-500% or more, while commercial values rose more modestly or declined. The reassessment process aimed to be revenue-neutral, with tax rates adjusted down to result in no change in revenue for either the county or school districts. However, the shift in valuations between residential and commercial/non-residential properties significantly altered the tax burden. This disproportionately affected homeowners, with many facing tax increases of hundreds to thousands of dollars annually, particularly in New Castle County where the residential share of the tax burden jumped from 67% to about 76%. School districts in some areas also captured a 10% “windfall” in revenue allowed under state law, exacerbating the outcry.
Public frustration peaked in the summer of 2025, prompting an August 12 special legislative session where seven bills were passed for short-term relief. These included HB 242, which allows New Castle County school districts to reset and split tax rates for residential vs. non-residential properties for the 2025-2026 school year, reducing homeowner bills by shifting some burden back to commercial properties. HB 240 and HB 241 establish payment plans for residential taxes without penalties, interest, or liens if complied with, extending protections through 2026 for longer plans. SCR 122 mandates a statewide review of the reassessment process to ensure future ones (next in Kent 2029, New Castle/Sussex 2030) are fairer and more transparent. Other measures include quarterly reporting on payment plan data and protections against aggressive collection.
These were stopgap fixes; long-term reforms, including broader tax framework changes and exemptions, were deferred to 2026. In response, Senate President Pro Tempore Dave Sokola (D-Newark), announced committee assignments on September 3, 2025, saying “The special committees… [are] tasked with investigating Delaware’s first statewide property reassessment in more than two generations… to evaluate the process, its impacts on property taxes and education funding, and possible legislative responses.” Democratic leaders have emphasized the committees as a transparent, bipartisan effort to review the reassessment process, gather public input, and develop long-term reforms, building on the August special session’s short-term relief measures.
Republicans have criticized the effort as lacking true bipartisanship, claiming their input, such as on bills like HB 73 to double senior credits, was sidelined. Per House Republican Minority Leader, Tim Dukes, and Minority Whip, Jeff Speigelmanj, “Democrats hold overwhelming majorities in both chambers… And they’ve used these numbers to dictate the reassessment debate in an entirely partisan fashion… Republicans [were] not given input or advance notice about the new committees.”
The special committees are structured as separate but coordinated House and Senate committees, each with bipartisan membership. They focus on valuation methods, tax impacts, education funding ties, exemptions, and equity. The committees aim to probe Tyler Technologies’ methodologies, assess homeowner hardships, compare Delaware’s protections to other states, and develop a “roadmap” for equitable future reassessments and targeted relief, such as for seniors and fixed-income households.
The format includes four public hearings in the Senate Chamber at Legislative Hall (411 Legislative Avenue, Dover). All are open to the public, with in-person attendance and livestreaming available at legis.delaware.gov. No registration is required, but agendas and witness lists will be posted closer to the dates.
The updated meeting schedule as of mid-September 2025 is as follows:
Hearing #1: Tuesday, September 30, 2025, at 9:30 a.m. – The Recent Reassessment: Overview of the process, methodologies used by Tyler Technologies, lessons learned, and initial inequities identified.
Hearing #2: Week of October 6, 2025 (Exact date TBD; likely Monday/Tuesday) – Property Reassessment and the Law: Legal background, compliance issues, and guardrails for future cycles.
Hearing #3: Week of October 20, 2025 (Exact date TBD) – Delawareans and Their Property Taxes: Impacts on residents, comparisons to other states’ programs, and updates to exemptions post-reassessment.
Hearing #4: Week of November 3, 2025 (Exact date TBD) – Property Reassessment and Education Funding: How reassessments affect school revenues, the 10% windfall rule, and balancing equity in funding without overburdening taxpayers.
The committee hearings will be open to public attendance at Legislative Hall and streamed on the General Assembly website, www.legis.delaware.gov. Post-hearing, the committees will compile findings and propose legislation for the January 2026 session. For real-time updates, check the Delaware General Assembly website or contact Legislative Hall at (302) 744-4114. If you’re a resident affected, consider submitting testimony—details will be on the site. Note: Property tax bills for 2025 are due November 30, 2025, and payment plans remain available to ease immediate pressure.
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