How do I appeal my property assessment in Kent County?

Submit a written appeal form to the Kent County Assessment Office by January 31 at 5:00 PM. Forms are available on the Kent County website or at the Assessment Office at 555 Bay Road, Dover, DE 19901.

Is there a cost to appeal?

No. There is no cost to file an annual assessment appeal with the Kent County Board of Assessment Review.

What is the deadline to file an appeal?

Annual assessment appeals must be received in the Assessment Office by January 31 at 5:00 PM. Postmarks are not accepted. Supplemental assessment appeals must be filed within 30 days of notification.

No. You may represent yourself. While you may hire an attorney, it is not required. A professional appraisal is helpful but not mandatory for residential appeals.

What evidence should I provide?

Comparable arm's-length sales of similar properties, a professional appraisal by a Delaware-licensed appraiser, photos showing property condition issues, or documentation of errors in the property record.

Kent County Property Assessment Appeals — File Your Appeal

How to File an Appeal

All appeals must be in writing. Complete the appropriate appeal form and submit it to the Kent County Assessment Office by the deadline. You can obtain forms from the Assessment Office or download them from the Kent County website.

Where to Submit

Kent County Assessment Office, 555 Bay Road, Dover, DE 19901. Forms can be delivered in person, by mail, or by email. Postmarks are not accepted — forms must be received by the deadline.

Contact Information

Phone: (302) 744-2401 | Email: Assessment@kentcountyde.gov

Download Appeal Forms & Instructions

Assessment Appeal FormPDF — Official appeal form for all property types

Residential Appeal InstructionsPDF — Step-by-step instructions for residential property appeals

Commercial Appeal InstructionsPDF — Step-by-step instructions for commercial property appeals

Appeal Procedures GuidePDF — Complete appeal procedures (revised April 2025)

The Appeal Process

Stage 1: Informal Review with Assessor

After filing, you are encouraged to provide the assessor with information about your appeal. The assessor may adjust values before the formal hearing, potentially resolving your appeal without a Board hearing. If an agreement on value is reached, a stipulation will be submitted to the Board of Assessment Review for approval.

Stage 2: Hearing Officer (Reassessment Years)

In reassessment years and the following year, Hearing Officers — trained individuals with knowledge of the local real estate market — may hold hearings and make recommendations to the Board.

Stage 3: Board of Assessment Review Hearing

If the appeal is not resolved informally, the Board will schedule a formal hearing. You will receive written notice of the date, time, and place. You may present evidence and testimony at the hearing. The Board will issue a written decision.

Stage 4: Superior Court (If Needed)

If you disagree with the Board's decision, you may file an appeal with the Superior Court of Kent County within 30 days of notification of the Board's decision.

Understanding Your Assessment

All taxable properties in Kent County are assessed based on their fair market value as of July 1, 2023. The taxable value is multiplied by the tax rate (influenced primarily by your school district) to calculate the ad valorem tax. Other taxing authorities such as the County government and library also factor into your rate.

How to Check If Your Assessment Is Fair

Compare your assessment with similar properties in your neighborhood or area. A useful comparison metric is the assessment per square foot of living area in the main structure. When comparing, account for differences in outbuildings, land size, story height, and overall condition. The more similar the properties you compare, the more reliable the comparison. You can search assessments using our property search tool or the official PRIDE search.

Tax Rate Information

Tax bills should not be used alone to gauge assessment fairness, since they fluctuate based on school district rates, exemptions, and credits. View the current tax rates on the 2025–2026 Tax Rate Chart.

Need a Tax Estimate for New Construction?

The Assessment Office can provide a tax estimate for structures not yet built. Submit the residential or commercial information form with a $10.00 fee. The form requires a signature and must be returned by mail or in person.

Evidence to Support Your Appeal

To successfully challenge an assessment, provide competent evidence that your property has been overvalued. Delaware law recognizes these valuation approaches:

Comparable Sales: Recent arm's-length sales of similar properties in the area. This is the most common method for residential appeals.
Professional Appraisal: An appraisal by a Delaware-licensed appraiser. Confirm licensure status with the State's Division of Professional Regulation before engaging an appraiser.
Income Approach: For commercial and rental properties, income and expense data to determine property value.
Property Condition: Photos and documentation showing significant condition issues, errors in the property record, or incorrect property characteristics.

Important Deadlines

Annual Assessment Appeals: Must be received by January 31 at 5:00 PM (or the last business day of January if the 31st falls on a weekend).
Supplemental Assessment Appeals: Must be filed within 30 days of notification of the increase.
Tax Year: June 1 to May 31 of the following year.
Tax Bills Due: September 30 each year.
Superior Court Appeal: Within 30 days of the Board's decision.

Deadlines may change in reassessment years. Check the Kent County website for the most current information.

When Appeals May Be Dismissed

The property owner fails to provide information requested by the Board or Assessor.
A commercial/industrial property fails to submit a required Income and Expense Report.
There is a delinquent tax balance due. (If taxes are paid, the appeal will be reinstated.)
The appeal form is incomplete or filed after the deadline.

Tax Credits & Exemptions

Kent County provides a number of tax credits and exemptions. It is the property owner's responsibility to apply. Applications require a signature and must be submitted to the Assessment Office.

Elderly / Disabled Exemption

Persons aged 65 or older by May 31st and/or those 100% disabled with documented proof may qualify for a reduction in taxable assessment. Title must be in the applicant's name. Applications must be submitted by April 30th prior to the tax year. Eligibility includes: Delaware residency for 5 years, income limits ($18,000 single / $24,750 combined — excluding social security), and all Kent County taxes must be paid in full by the deadline. Applicants must re-apply each year.

Disabled Veterans School Property Tax Credit

Veterans who are 100% disabled due to military service may qualify for additional school property tax credits. Residency requirements are waived for qualifying disabled veterans.

Military Combat Zone Credit

Uniformed military personnel serving in combat zones may qualify for a property tax credit during their period of service.

General Exemptions

Delaware law provides complete property tax exemption for: government property, school property used for education, religious organization property (not held for investment), charitable corporation property (established before July 14, 1988, not held for investment), and parkland owned by civic groups like homeowners' associations.

Agricultural Exemption

Agricultural land (excluding improvements) may qualify for tax exemption under the Farmland Assessment Act of 1968. Contact the Delaware Agricultural Lands Preservation Foundation at (302) 698-4530, or the Assessment Office at (302) 744-2401.

Industrial Tax Abatement

Kent County, in collaboration with Kent Economic Partnership, offers a program that gradually reduces county property taxes over ten years for qualifying businesses and industries meeting investment and job creation requirements. Contact Kent Economic Partnership at (302) 678-3028.

Download Credit & Exemption Forms

Elderly / Disability Exemption ApplicationPDF — For seniors 65+ and 100% disabled persons

Disabled Veterans School Tax CreditPDF — State of Delaware application

Military Combat Zone Tax CreditPDF — For uniformed personnel serving in combat zones

Exemption From Property TaxesPDF — For government, school, religious, charitable properties

Farmland Valuation AssessmentPDF — Agricultural land tax exemption application

Frequently Asked Questions

Research assessments of similar properties in your area through the Kent County PRIDE property search. You can also compare your assessment to recent sale prices of comparable homes. If your assessment significantly exceeds what similar properties have sold for, an appeal may be warranted.

No. There is no cost to file an assessment appeal with the Board of Assessment Review.

No attorney is required. Many homeowners successfully represent themselves. A professional appraisal is helpful but not mandatory — comparable sales data from arm's-length transactions is often sufficient for residential appeals.

Annual assessment appeals filed after the deadline cannot be considered for that tax year. You would need to wait until the next appeal period. Supplemental assessment appeals have a separate 30-day window from the date of notification.

It is possible for the Board to determine that your assessment should be higher than what you believe, but this is uncommon. The Board reviews evidence presented by both sides.

Kent County completed a general reassessment of all real property for the 2024 tax year — the first since 1987. Tyler Technologies handled the reassessment. The county lowered its property tax rate from 36 cents to 5.72 cents per $100 of assessed value to keep revenues approximately neutral. Under new Delaware law, reassessments will occur every five years going forward.

County policy on tax refunds is determined by State law. Refunds are generally not provided for paid taxes except under limited circumstances, such as tax paid while an appeal is in progress or paid as a result of duplicate billing.

Forms are available at the Kent County Assessment Office (555 Bay Road, Dover, DE 19901) or on the Assessment Appeal Form page. You can also download them above on this page, or call (302) 744-2401 to have forms mailed to you. For a complete list of all credits, exemptions, and forms, see the Tax Credits, Exemptions & Assessment page.

Kent County Property Lookup

Property Assessment Appeals