DOVER, DE- Delaware's Special Property Reassessment Committee held its first hearing on Tuesday to review the state's property reassessment process following widespread tax increases across all three counties.
State lawmakers, county lawmakers, and neighbors gathered at Legislative Hall to voice concerns over steep tax hikes after decades without a reassessment and to demand answers on how the new property values were calculated.
During a special legislative session in August, lawmakers passed seven pieces of legislation, all of which Gov. Matt Meyer signed into law. One measure, Senate Concurrent Resolution 122, urges state, local, and school district officials to work with lawmakers to review the reassessment and ensure future property tax updates are fair, transparent, and equitable. The resolution also authorized the creation of the bipartisan, 19-member review committee.
Sen. Dave Huxtable (D-District 6) noted that Delaware went decades without a reassessment, leading to sticker shock for many residents once the new values were issued.
"It's been 40 years in New Castle County, 50 years in Sussex County. That was outside the norm of any other state that Tyler Technologies had worked with."
While New Castle County was most heavily impacted, all three counties saw increases, which is why Huxtable stressed the importance of a thorough review of the reassessment process.
"We need to address this issue for Delawareans and ensure the equitable share and distribution are correct."
Tuesday's hearing included Tyler Technologies and New Castle County representatives. Officials said Kent and Sussex County representatives were invited but did not make formal presentations.
Lawmakers pressed Tyler Technologies, the company responsible for the reassessment, on how it calculated property values.
Sen. Brian Pettyjohn (R-District 19) said he had many questions about the methodology, emphasizing the importance of getting answers to understand how Delaware ended up where it is today.
"We want to understand, lift up the hood, and see the numbers and formulas behind the system to find out how they came up with a lot of these values."
Representatives from Tyler Technologies outlined their methodology, specifically their use of mass appraisal rather than individual property assessments.
They also detailed the timeline for collecting data to assess property values as of July 1, 2024: aerial imaging began in 2022, additional data collection continued through 2023, informal meetings were held at the end of 2024, and the final data was submitted by mid-February 2025. Tyler Technology representatives noted their analysis does not consider the tax burden on property owners.
However, a pending lawsuit limited how many specifics Tyler Technologies could address, leaving many lawmakers' questions unanswered.
The September 12, 2025, lawsuit in Delaware's Court of Chancery challenges House Bill 242, which allows New Castle County school districts to set different property tax rates for residential and commercial properties. Plaintiffs argue the bill is unconstitutional because it shifts a disproportionate tax burden onto commercial owners and tenants. A Delaware Chancery Court judge has scheduled an expedited, one-day trial on October 20, 2025, to hear the case's merits.
Pettyjohn emphasized the importance of gathering as much information as possible, noting that Tyler Technologies made it difficult for lawmakers to get answers.
"As we get information from the public, from Tyler Technologies, from the counties, we're hoping that we can get some type of direction."
In a press release following the hearing, Senate Republicans praised the committee's work while expressing frustration over unanswered questions: "While I am grateful for their participation, I was disappointed that Tyler Technologies could not provide clear answers to many of the questions raised. This included questions about the methodologies used to assess certain properties, such as poultry farms in Kent County compared to other counties. I hope Tyler's representatives are better prepared at our next committee meeting."
Another key concern involved agricultural property assessments. Sen. Kyra Hoffner (D-District 14) said she was unsure why the company could not provide adequate answers regarding Delaware's leading agricultural industry.
"When significant inconsistencies are identified, such as those brought forward by the public, what process do you follow to correct them? Are corrections applied broadly, or only to the specific property owner who raises the concern? For example, a chicken grower in New Castle County reported that the value per square foot of their chicken house was incorrect. While Tyler Technologies corrected the value for that individual, it appears that the correction was not extended to other chicken growers with similar properties. Why was this correction handled on a case-by-case basis instead of being applied consistently across all comparable properties?"
Tuesday's hearing was the first of four scheduled sessions. The next meeting is scheduled for Tuesday, October 7, at Legislative Hall in Dover.