Property owners may appeal the reassessed value of their property to the Board of Assessment Review (BOAR) by filing the appropriate appeal form by 4:00 PM on March 14. Every property owner in the County has the right to appeal, and you can appeal each year as long as you meet the filing deadline.

The BOAR is an independent body that hears appeals from property owners who believe the County's assessed value of their property is incorrect. Their role is to provide a fair review of your evidence and reach an impartial decision.

A property's 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.

No. There is no cost to appeal your annual assessed value to the BOAR. The entire process is free.

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 as your principal residence. If you did not previously have an approved exemption but believe you qualify, you can view the current application forms on the Assessment Office's Tax Exemptions webpage.

For residential properties: No attorney is required. Many homeowners successfully represent themselves. A professional appraisal is helpful but not mandatory — if you have good comparable sales data, that can be sufficient to make your case.

For nonresidential properties: An appraisal by a Delaware-licensed appraiser is strongly recommended to ensure your evidence is considered "competent" under BOAR rules.

If you do hire an attorney, they must be licensed to practice in Delaware.

Complete the appropriate appeal form and submit it with any supporting documents by the annual deadline. You can submit your appeal in several ways:

• Online: Through the County's online portal or the BOAR website
• Email: BOARappeals@newcastlede.gov or Assessment@newcastlede.gov
• Mail/Deliver: New Castle County Assessment Office, 87 Reads Way, New Castle, DE 19720

There are separate forms for residential and nonresidential parcels:

• "Residential" property class → Residential Assessment Appeal Form
• "Commercial" or "Industrial" property class → Nonresidential Assessment Appeal Form
• Farmland with structures → Use the Residential Assessment Appeal Form

Contact the Assessment Office at (302) 395-5520, or email Assessment@newcastlede.gov or BOARappeals@newcastlede.gov.

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.

The legal standard is "competent evidence of substantial overvaluation," which means showing the fair market value using at least one of three approaches: comparable sales/market, cost, or income.

For residential properties, the most common approach is comparable sales. Here's what you can submit:

• Comparable sales (3–6 recommended): Arm's-length transactions that closed between January 1, 2022 and June 30, 2024. Sales closer to July 1, 2024 are better indicators of value. Properties must be similar in size, location, age, condition, bedrooms, bathrooms, etc.
• Active listings: Can be used as supporting evidence, but cannot be your only evidence.
• Professional appraisals: Must be by a Delaware-licensed appraiser, dated after July 1, 2023. If prepared for the appeal, it must state the fair market value as of July 1, 2024.
• Photos: Recent images of your dwelling, outbuildings, and land — great for illustrating quality or condition issues.

You can find comparable sales data on free websites like Zillow, Realtor.com, and Homes.com, or by consulting with real estate professionals.

• Previous assessed values (1983 base year or earlier tentative values from this reassessment)
• Non-arm's-length sales (distressed, bank-owned, sheriff sales, foreclosures, short sales, family transactions)
• Comparing a neighboring property's assessed value or building characteristics (you must use actual sales, not assessments)
• Tax exemptions — these are applied separately and don't factor into market value
• Estimated values from websites like Redfin, Zillow, HomeLight, or Realtor.com
• Appraisals by anyone other than a Delaware-licensed appraiser, or appraisals dated before July 1, 2023

No. If you are comparing your property to similar properties, you must use the actual sale prices of those properties — not their assessed values. The sales should be as close as possible to the assessment base date of July 1, 2024.

The Assessment Office will analyze your appeal and contact you about one of three paths:

• If they agree your value is incorrect: An Assessment representative will call you to discuss a revised value. If you both agree, you'll sign a stipulation for the new, lower value and the appeal is closed.
• If your appeal lacks sufficient evidence: You'll receive a deficiency notice explaining what additional or corrected information is needed, with 10 days to provide it.
• If they believe the current value is correct: You'll receive a written notice of hearing with the date, time, and place to present your evidence to the BOAR.

• If the owner is an individual — the owner themselves
• If the owner is a business entity — an employee of that entity
• An attorney licensed to practice in Delaware

Yes. If you do not appear at your hearing before the BOAR, your appeal is considered abandoned and the BOAR will deny it. You will have the opportunity to present your evidence and argument, and to cross-examine any witnesses presented by the Assessment Office.

No. You may only present the evidence that was included with your original appeal form. Oral testimony is permitted at the hearing, but you cannot discuss evidence that was not disclosed on your appeal form.

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.

The timeline depends on the total number of appeals filed. Based on anticipated volume, it may take several months for the BOAR to resolve all appeals.

• BOAR Rules of Procedure and appeal forms
• Online appeal submission portal
• New Castle County Reassessment Project Information
• Assessment Office: (302) 395-5520
• Email: Assessment@newcastlede.gov or BOARappeals@newcastlede.gov