Delaware

state characteristics

Assessment Ratio: Varies locally
Fiscal Tax Year: 06/01 – 05/31
Valuation Authority: City or County
Collection Authority: City, School & County
Level One Appeal Name: Board of Assessment Review
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Tax Bills Due: Sep 30  
Delaware’s three counties each have individual schedules
for
Assessment Dates and Appeal Deadlines
KENT COUNTY  
Assessment Date: June 1  
Appeal Deadline: Jan 1  
NEW CASTLE COUNTY  
Assessment Date: July 1  
Appeal Deadline: Mar 15  
SUSSEX COUNTY  
Assessment Date: April 30  
Appeal Deadline: Feb 13  

key tax dates – personal property

Assessment Date:   Exempt
Tax Bills Due:   Exempt