DOVER, DE- Delaware's Special Reassessment Committee met Tuesday at Legislative Hall for its second session. The committee heard from Kent and Sussex County leaders about their reassessment processes and how communication, transparency, and public outreach guided their work.
Kent County, the first of Delaware's three counties to complete a reassessment, hired Tyler Technologies in 2021 and distributed tentative property value notices in late 2023. Between those notices and the release of final values in mid-2024, the county reviewed parcel-level data, made necessary adjustments, and stepped up public outreach efforts.
Kent County financial director Susan Durham highlighted the county's efforts to keep residents informed.
"We did workshops, outreach, went to the different towns and got the message out about what to expect. When they started the reassessment, we reached out to the towns. They contacted the towns again to let them know that we would be coming around their properties, and then had different things on our website: videos and other communication pieces. We also kept our commissioners educated on the process so they could spread the word."
Similarly, Sussex County began gathering data, holding town halls in 2021, and sending initial mailers to residents in 2023. Tentative values were mailed in November, followed by informal and formal hearings, additional public information sessions, a social media campaign, informational videos, and online tax tools. Final 2025 property tax values were released on June 30, 2025, incorporating the outcomes of any appeals.
When Sussex County started its reassessment, finance director Gina Jennings said they sought guidance from Kent County. She said their biggest takeaway was focusing on communication and transparency.
"It was successful in Sussex County because we communicated a lot and gave taxpayers tools — from calculators to flyers explaining programs like Ag use. So we were really proactive in trying to get the information out."
Officials from both counties say they contacted New Castle County during the process but received little response.
Durham says that while Sussex and Kent worked closely during the process, they had limited communication with New Castle officials, who she says were not very responsive when contacted.
"There wasn't a whole lot. They had their hands full and didn't reach out for much communication."
Lawmakers, including Rep. Jeffery Spiegelman (R-District 11), praised Kent and Sussex for their collaboration and public outreach, noting that a similar emphasis on communication did not occur in New Castle County.
"I heard from Sussex County that they learned a lot of lessons from Kent County — what went right and what went wrong — and were more on top of things than what we heard after New Castle County."
While acknowledging the process was imperfect, Sen. Kyra Hoffner (D- District 14) commended Kent and Sussex counties for identifying issues early and remaining proactive.
"They came up with creative ways to make sure things like manufactured housing and farmland were assessed properly. They made sure to stay on top of Tyler Technologies and stayed transparent with the community."
The hearing also included presentations from the International Association of Assessing Officers and the Lincoln Institute of Land Policy, highlighting industry standards and potential tax relief options.
The next hearing is scheduled for October 21 at Legislative Hall, though the date may change pending a lawsuit related to legislation passed during the General Assembly's August special session.