UPDATED: Legislative Special Committees to Review Property Reassessment – Public Hearings Scheduled
UPDATED – 09/28/25 – Schedule details for all four public hearings of the bipartisan Special Committee tasked with investigating Delaware’s recent statewide property reassessment have been set. The Special Committee is a bipartisan group of Representatives and Senators from both chambers which will hold hearings throughout the fall that focus on various aspects of the reassessment process and the organizations involved. The ultimate goal of these hearings is to provide Delawareans with a full and transparent accounting of the reassessment process and to recommend legislation that could improve the process and provide fairness to all taxpayers. The hearing will be held in the House and Senate chambers at Leg Hall. The will be livestreamed and will include dedicated time for public comment.
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ORIGINAL STORY – 09/03/25 – A series of public hearings will be held this fall to review the property reassessment process and consider potential legislative action to improve the process. These special committees will also look at options to provide targeted tax relief for Delawareans. The first public hearing will be during the week of September 22 with a total of 4 scheduled into November. Each meeting will take place at Legislative Hall and will be open to the public as well as livestreamed on the General Assembly website.
Additional information from the House Majority Caucus:
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Senate:
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House:
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What happened at the County level?
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What was Tyler Technology’s methodology, for both residential property and non-residential properties?
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How did information flow across levels of government?
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What flags were in place for unusual valuations?
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What was the appeals process, and what options do Delawareans have now?
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Preliminary update on the implementation of emergency legislation passed on August 12.
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What reassessment processes and structures do other states and jurisdictions use?
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Discuss potential for different tax rates based on property type (residential, commercial, agricultural, industrial).
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Discuss potential for different tax rates based on size within categories (small vs. large business, small vs. large agricultural). Discuss different housing categories (homeowners, small rentals, large rentals, manufactured homes, second homes).
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Drill down on county capacity to adopt differentiated categories or tax rates within categories.
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Update on the implementation of August 12 legislation.
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What other considerations might drive changes to Delaware’s property tax framework?
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What programs are in place to protect Delawareans experiencing economic hardship or on fixed income?
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How do these programs compare to other states’ offerings?
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What updates to property-tax exemptions should occur given the first-in-40-years reassessment?
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Update on implementation of August 12 legislation.
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How does ongoing property reassessment relate to education funding with Delaware’s current funding system and to the legal settlement in the Court of Chancery case that sparked the 2024 reassessment?
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Discuss the work of Delaware’s Public Education Funding Commission and others to identify optimal coordination of efforts relating to education funding.