Delaware Special Committee onProperty Reassessment
Joint House and Senate committees investigating Delaware's first statewide property reassessment in more than two generations. Public hearings scheduled through November 2025 with opportunities for public comment.
Not affiliated with the State of Delaware or Delaware Legislature.
The special committees were formed to hold a series of public hearings this fall to review the recent reassessment process and consider potential legislative action to improve the process, as well as explore options to provide targeted tax relief for Delawareans.
Key Focus Areas:
- • Review what happened during the 2024 reassessment
- • Examine Tyler Technology's methodology and county processes
- • Explore different tax structures used by other states
- • Consider property tax relief programs
- • Address relationship between reassessment and education funding
Tuesday, September 30, 2025 at 9:30 AM
✅ Completed
The Recent Reassessment
Location:
Senate Chamber, Legislative Hall
Presenters:
- Tyler Technologies representatives
- New Castle County officials
- City of Wilmington officials
- Representatives from Kent and Sussex counties (invited)
Key Questions:
- What happened at the County level?
- What was Tyler Technology's methodology, for both residential property and non-residential properties?
- How did information flow across levels of government?
- What flags were in place for unusual valuations?
- What was the appeals process, and what options do Delawareans have now?
- Preliminary update on the implementation of emergency legislation passed on August 12.
Public Comment: This hearing included a public comment period for community input.
Monday, October 7, 2025 at 9:40 AM
✅ Completed
What might future reassessments and tax structures look like?
Location:
House Chamber, Legislative Hall
Presenters:
- Kevin Sipple - Kent County Administrator
- Tod Lawson & Team - Sussex County
- Justin Eimers AAS RMA - International Association of Assessing Officers (IAAO)
- Ron Rakow, Fellow - Lincoln Institute of Land Policy
Key Questions:
- What reassessment processes and structures do other states and jurisdictions use?
- Discuss potential for different tax rates based on property type (residential, commercial, agricultural, industrial).
- Discuss potential for different tax rates based on size within categories (small vs. large business, small vs. large agricultural). Discuss different housing categories (homeowners, small rentals, large rentals, manufactured homes, second homes).
- Drill down on county capacity to adopt differentiated categories or tax rates within categories.
- Update on the implementation of August 12 legislation.
Public Comment: This hearing included a public comment period for community input.
Week of October 20, 2025
📅 Upcoming
Delawareans and their property taxes
Key Questions:
- What other considerations might drive changes to Delaware's property tax framework?
- What programs are in place to protect Delawareans experiencing economic hardship or on fixed income?
- How do these programs compare to other states' offerings?
- What updates to property-tax exemptions should occur given the first-in-40-years reassessment?
- Update on implementation of August 12 legislation.
Week of November 3, 2025
📅 Upcoming
Reassessments and Education Funding
Key Questions:
- How does ongoing property reassessment relate to education funding with Delaware's current funding system and to the legal settlement in the Court of Chancery case that sparked the 2024 reassessment?
- Discuss the work of Delaware's Public Education Funding Commission and others to identify optimal coordination of efforts relating to education funding.
Meeting Access & Participation
In-Person: House or Senate Chamber, Legislative Hall, 411 Legislative Ave, Dover, DE
Virtual: Livestreamed at legis.delaware.gov under "Live Proceedings"
Public Comment: Both in-person and virtual public comment accepted at hearings
Submit Written Comments
Written public comments are accepted before meetings and up to 24 hours after adjournment. All written comments become part of the official record.
specialpropertyreassessment@delaware.gov
House Committee
- House Speaker Melissa Minor-Brown
- House Majority Leader Kerri Evelyn Harris
- House Minority Leader Tim Dukes
- Rep. Frank Burns
- Rep. Nnamdi Chukwuocha
- Rep. Kevin Hensley
- Rep. Eric Morrison
- Rep. Cyndie Romer
- Rep. Claire Snyder-Hall
- Rep. Michael Smith
- Rep. Kim Williams
Senate Committee
- Senate Majority Leader Bryan Townsend
- Senate Majority Whip Elizabeth "Tizzy" Lockman
- Senate Minority Whip Brian Pettyjohn
- Sen. Eric Buckson
- Sen. Dan Cruce
- Sen. Kyra Hoffner
- Sen. Russ Huxtable
- Sen. Spiros Mantzavinos
Selection Criteria: Committee members were selected based on geographic balance and housing/land use policy experience, with bipartisan representation.
Hearings in Progress
Committee meetings scheduled through November 2025
Next Steps: Committee will make recommendations for the upcoming legislative session