New Castle CountyProperty Assessment Appeals

When can I appeal my 2026 assessment?

You must file your appeal by March 14, 2026 at 4:00 PM. The deadline is "prior to March 15" by law, which effectively means March 14. Missing this deadline means you cannot appeal that year's assessment, but you can try again the following year.

Do I need to specify what I think my property is worth?

Yes, you must state the value that you believe is the fair market value of your property as of July 1, 2024. The only exception is if you have hired an appraiser and your appraiser's report will not be complete when the appeal form is filed. In this case, you may write "TBD" on the form and have until June 16, 2026 to submit your appraiser's report.

Do I need to hire an attorney or appraiser?

For residential properties: No attorney required. Many homeowners successfully represent themselves. A professional appraisal is helpful but not mandatory if you have good comparable sales data.

For commercial properties: While not required, a professional appraisal by a Delaware-licensed appraiser is strongly recommended as the best way to ensure your evidence is considered "competent."

What is "competent evidence of substantial overvaluation"?

This means you must prove your property's assessed value is significantly higher than its true fair market value as of July 1, 2024. You need credible evidence like comparable sales, professional appraisals, or cost analysis - not just your opinion or comparisons to other assessments. You must apply at least one of the three approaches to value: comparable sales/market, cost, or income.

How many comparable sales can I submit?

You may submit up to 6 comparable sales. Sales must be from January 1, 2022 to June 30, 2024, with sales closer to July 1, 2024 being better indicators of value. The sales must be arm's-length transactions - exclude foreclosures, family transfers, or other distressed sales. Active listings can be supporting evidence but not your primary proof of value.

Can I compare my assessment to my neighbor's assessment?

No. You may not compare a neighboring property's assessed value or building characteristics as evidence. If you are using other similar properties to compare to yours, you must use their actual previous sales prices, not their assessed values. The previous sales should be as close as possible to July 1, 2024.

What about online estimates like Zillow or Redfin?

Estimated values from free websites such as Redfin, Zillow, HomeLight, Realtor.com, etc. will not be accepted as evidence. The Board only considers actual sales data, professional appraisals by Delaware-licensed appraisers, and other credible market evidence.

How do I find my property's parcel number?

Your parcel number is required on all appeal forms. The fastest and easiest way to find it is using our search tool below, which is much more user-friendly than the County's clunky parcel search website.

Search tip: Use your street number and street name only (omit suffixes like "Road," "Lane," "Avenue").

What happens after I file my appeal?

The Assessment Office will analyze your appeal and contact you about three possible paths: (1) If they believe your assessment is incorrect, they may call to discuss a revised value and offer to stipulate to a new, lower value. (2) If your appeal lacks sufficient evidence, you'll receive a deficiency notice with 10 days to provide additional information. (3) If they believe the current assessment is correct, you'll receive a hearing notice.

What is a referee hearing vs. a BOAR hearing?

Due to the volume of appeals, most residential appeals are heard by independent referees who make recommendations to the Board of Assessment Review. Referees are neutral hearing officers with legal backgrounds and/or real estate valuation experience. Commercial appeals typically go directly to the full BOAR. You don't have to attend a referee hearing, but it's recommended for the best chance of success.

Do I have to attend my hearing?

Referee hearings: No, you don't have to attend, but it's strongly recommended. If you don't attend, the referee will base their recommendation only on your written submission.

BOAR hearings: Yes, if you don't appear at a full BOAR hearing, your appeal is considered abandoned and will be denied.

What happens if my appeal isn't resolved before my tax bill is due?

You have three options: (1) Pay the full tax amount - if your appeal succeeds, you'll get a credit or refund with 1% annual interest. (2) Don't pay and risk a 6% penalty plus 1% monthly thereafter (penalty on the reduced amount will be removed if you win). (3) Pay only the portion you don't dispute - contact Treasury at (302) 395-5340 for help calculating this amount.

Can I submit new evidence at my hearing?

No. The only evidence you may present at your hearing is what you included with your original appeal form. Oral testimony is permitted, but you cannot discuss evidence that wasn't disclosed on your appeal form. The exception is an appraisal report that wasn't complete when you filed but was properly submitted later.

What if I don't agree with the BOAR's decision?

You may appeal the BOAR's decision to the Delaware Superior Court within 30 days of the date the written decision is mailed to you. Court appeals are complex and typically require legal counsel, as you must show the Board acted unlawfully or arbitrarily to get a reversal.

What if I missed the 2025 appeal deadline?

If you didn't file an appeal by March 31, 2025, you cannot challenge your property's assessment for the July 2025 tax bill. However, you may file an appeal in future years by submitting the appropriate appeal form by March 14th of each year. (March 31st was a one-time extension for 2025 only.)

How long will my appeal take to be resolved?

The County doesn't have a specific time estimate, as it depends on the volume of appeals filed. However, based on the expected number of appeals, it may take several months for the BOAR to resolve all appeals. The process involves review, potential hearings, and final decisions.