DOVER, DE - Proposed legislation introduced in Delaware this week seeks to change how often Delawareans would have their property values reassessed.
House Bill 109 would amend Title 9 of the Delaware code to require each county to conduct property reassessments at least once every 10 years. Currently, Delaware code requires those reassessments to be conducted every five years.
Primarily sponsored by District 9’s Rep. Kevin Hensley, HB 109 is also co-sponsored by State Senator David Wilson who represents parts of southern Kent County and northern Sussex County.
Wilson tells WBOC he is sponsoring the change as he views reassessment every five years unnecessary and excessive. Property values, Wilson argues, would barely change in five years, calling the 10-year plan a compromise.
“If you look at it in perspective, five years isn’t very long,” Wilson said. “That’s from COVID to today. I feel that we’re doing a lot of unnecessary appraising. 10 years is probably still a little bit more than we need, but it would be a compromise.”
Wilson also says the more frequent reassessments will make it difficult for Delaware schools to hold referendums, as taxpayers would be far less inclined to embrace school tax hikes.
“You’re gonna be able to get taxes for property, but then you’re not going to be able to take care of everyday operating expenses,” Wilson said.
The five-year reassessment schedule was instituted following a 2020 Court of Chancery ruling that the counties begin reassessments after not conducting them since decades. Sussex County, currently undergoing reassessment, had not conducted one since 1974. New Castle and Kent County last reassessed properties in 1983 and 1987, respectively.
HB 109 was introduced in the General Assembly on April 8, 2025, and is slated to have a House Elections & Government Affairs Committee hearing within 12 days.