Delaware Authorizes Property Tax Assessment Review in New Castle County

The state legislature passed a law allowing the county to audit commercial property assessments.

Published on Feb. 22, 2026

The Delaware General Assembly has enacted a law authorizing New Castle County to conduct a quality control review of commercial property assessments. The goal is to make revisions and corrections to previously made property valuations. The law took effect on February 11, 2026 and is set to expire on March 31, 2027.

Why it matters

This review aims to ensure the accuracy and fairness of New Castle County's commercial property tax assessments, which are the basis for collecting vital local tax revenue. Improving the assessment process can help provide more equitable and transparent taxation for businesses in the county.

The details

The new law allows New Castle County to audit its previous commercial property assessments and make any necessary revisions or corrections. This quality control review is intended to improve the accuracy of the valuations used to calculate property taxes paid by businesses in the county.

  • The law took effect on February 11, 2026.
  • The law is set to expire on March 31, 2027.

The players

Delaware General Assembly

The state legislature that enacted the law authorizing the property tax assessment review in New Castle County.

New Castle County

The county government that will be conducting the quality control review of commercial property assessments.

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What’s next

After the review is completed, New Castle County will determine if any changes need to be made to the commercial property tax assessments based on the findings.

The takeaway

This law demonstrates Delaware's commitment to ensuring the fairness and accuracy of its local property tax system, which is crucial for supporting essential public services and maintaining a healthy business climate in New Castle County.