New Castle County Property Reassessment Formal Appeal Process - Frequently Asked Questions 2025

Sep 16, 2026

Upload by Dozel

Guidance explains how New Castle County property owners can challenge an incorrect reassessed property value through the Board of Assessment Review. It covers what the “2025 annual assessed value” means, eligibility to appeal, filing costs, required appeal forms for residential vs nonresidential parcels, submission methods, and key deadlines. It also clarifies attorney/appraiser requirements and addresses handling of prior tax exemptions during the reassessment appeal process.

LanguageEnglish

CategoryLetters

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

Frequently Asked Questions

Appeal eligibility and value definitions

Filing process, deadlines, and forms

Submitting appeals and exemptions

New Castle County Property Reassessment Formal Appeal Process-Frequently Asked Questions 1. What can I do if I believe my property’s reassessed value is wrong? Property owners may appeal the reassessed value of their property to the Board of Assessment Review by filing the appropriate appeal form by 4:00 pm on March 31, 2025. 2. What is the Board of Assessment Review (BOAR)? The BOAR hears appeals by property owners who believe that the County’s assessed value of their property is incorrect. 3. What is the “2025 annual assessed value”? A property’s 2025 annual assessed value is its fair market value as of July 1, 2024. This is the value set by the New Castle County Office of Finance at the end of the reassessment process. 4. Who can appeal their 2025 annual assessed value? Every property owner in the County has the right to appeal their 2025 annual assessed value. 5. Is there a cost to file an appeal? No, there is no cost to appeal your 2025 annual assessed value to the BOAR. 6. Now that informal appeals are completed, has the overall percentage increase from the old 1983 total value to the new 2024 “tentative” total value changed from the 511% reported increase on the Notice of Tentative Property Reassessment letter that I received in November 2024? If so, what is the overall percentage increase now? As of March 1, 2025, the overall percentage increase between the total assessment for all parcels in the County based on the old 1983 total value and the new 2024 “final” total value from thereassessment is 375% . Specifically, this means that if a parcel had a 1983 assessed value of $100,000, and that parcel increased by the average total increase, that parcel’s new 2024 assessed value would be $475,000 (resulting in an increase of $375,000, or 375%) . 7. Do I have to hire an attorney or appraiser? No. While you may hire an attorney to represent you in appeal proceedings before the BOAR, it is not necessary. If you do hire an attorney, they must be licensed to practice in Delaware (or, if licensed to practice out of state, they must formally request to practice law in Delaware pursuant to the Rules of the Supreme Court of the State of Delaware) . It is not necessary to hire an appraiser for a residential appeal, but an appraisal can provide clear evidence of a property’s market value. 8. I previously had a tax exemption (Elderly, Disability, Disabled Veteran). What happens to that? You do not need to reapply if New Castle County previously approved a property tax exemption for you and you continue to maintain the property identified on your earlier application as your and/or your spouse’s principal residence. If you did not previously have an approved property tax exemption but believe you qualify you can view the current exemption application forms on the Assessment Office’s Tax Exemptions webpage. 9. How do I appeal my property’s 2025 annual assessed value? You must complete the appropriate appeal form and submit the form and any attachments by 4:00 pmon March 31, 2025. If an extension to this deadline is approved by the New Castle County Council, forms may be submitted by that extended deadline. Until any extension is approved, the deadline will remain 4:00 pm on March 31, 2025. 10. What type of form do I need? There are separate forms for residential and nonresidential parcels. Parcels with a property class of“residential” must use the Residential Assessment Appeal Form, and parcels with a property class of“commercial” or “industrial” must use the Nonresidential Assessment Appeal Form. 11. What type of form should I complete and submit if my property is classified as farmland and I would like to appeal the 2025 annual assessed value of any structure(s) located on my property? Please use the Residential Assessment Appeal Form to appeal the valuation. 12. Where do I get an appeal form? ➢ Fillable forms are available on the BOAR’s website: [https://www. newcastlede.gov/390/Boa

FAQs

How do I appeal my property’s 2025 annual assessed value?

Complete the appropriate appeal form and submit the form and any attachments by 4:00 pm on March 31, 2025. If the New Castle County Council approves an extension, submission may be made by the extended deadline.

What is the “2025 annual assessed value”?

It is the fair market value as of July 1, 2024, set by the New Castle County Office of Finance at the end of the reassessment process.

Is there a cost to file an appeal?

No. There is no cost to appeal your 2025 annual assessed value to the Board of Assessment Review.

Sep 16, 2026

Upload by Dozel