DELAWARE

State Characteristics
Assessment Ratio: Varies locally
Fiscal Tax Year: 6/1-5/31
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 31

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

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.