The Assessment Division oversees the process of assessing property, reviewing applications for assessment exemptions, and maintaining tax parcel and map information. Our staff are available to assist you from 8 a.m. to 4 p.m., Monday through Friday.
The Assessment Process & Applicability
New Castle County property assessments are based upon 1983 property values. When a certificate of occupancy is issued after a building is constructed or improved, an assessor visits the property to determine the new assessment rate. The property assessment determines the amount of your property tax bill, as well as your school district's tax bill.
Appealing an Assessment
Those whose property is reassessed and who believe the new assessment is in error may appeal the assessment. New Castle County's Assessment Appeals Board hears and makes ruling on these appeals. Click on the Assessment Review Board link in the left menu for more info about appeals.
Tax Exemptions
Partial tax exemptions are available for some taxpayers. Those who are disabled or are over-65 may be eligible, depending upon income levels. Exemptions for non-profit organizations and for agricultural property are also available, provided conditions are met. The exemption application provides more complete information on eligibility requirements.
Tax Maps