Joint Committee Meeting - October 7, 2025
October 7, 20255 hours 24 minutesHouse Chamber, Legislative Hall
House Special Property Reassessment & Senate Special Property Reassessment Joint Committee Meeting examining reassessment best practices and future policy options. Features presentations from Kent County (Kevin Sipple), Sussex County (Tod Lawson), International Association of Assessing Officers - IAAO (Justin Eimers), and Lincoln Institute (Ron Rakow). Topics include comparative analysis of reassessment practices in other states, assessment methodology standards, differentiated tax rates, and legislative recommendations for future reassessments.
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Key Q&A Topics
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Meeting Participants
Presenters & Participants
- • 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
- • Delaware State Senators and Representatives
- • Public commenters
Key Topics Discussed
- • Kent and Sussex County reassessment experiences
- • IAAO professional standards and best practices
- • Reassessment frequency recommendations
- • Comparative analysis of other states' systems
- • Differentiated tax rates by property type
- • Split-rate taxation (land vs. improvements)
- • Assessment ratio studies and uniformity
- • Property tax classification systems
- • Circuit breaker programs and tax relief
- • Future legislative recommendations