Delaware Code (Titles 8, 9, 25, 30)

9 Del. C. § 8345

Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3]

Official textdelcode.delaware.gov13 subsections

# (a)

Notwithstanding any other provision of the Code, to ensure the accuracy of a general reassessment, the Office of Finance for New Castle County may conduct a quality control review of a tax parcel’s new assessed value from a general reassessment when any 1 of the following circumstances exist:

# (1)

A clerical, mathematical, or factual mistake occurred during the new general reassessment process.

# (2)

A nonresidential tax parcel whose assessed value from the new general reassessment is at least $300,000 but decreased from its previous assessed value.

# (3)

A nonresidential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly-assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of nonresidential properties in that county from the new general reassessment.

# (4)

A nonresidential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from that parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records.

# (b)

A quality control review of a tax parcel’s assessed value must adhere to the standards of § 8306(a) of this title. After conducting a quality control review, the Office of Finance may make revisions and corrections to the parcel’s assessed value from the new general reassessment.

# (c)

Any revisions and corrections made after a quality control review by the Office of Finance are subject to the notice and appeal requirements of §§ 8312 and 8321 of this title.

# (d)

Any revisions and corrections made by the Office of Finance under this section must be made no later than September 30, 2026.

# (e)

Notwithstanding the provisions of § 8601(1) of this title, all taxes assessed and levied subject to this section shall be due and payable on October 12, 2026. Notwithstanding the requirements of § 8602(b) of this title, New Castle County shall mail to all taxables in the county a statement of their taxes collectible by New Castle County, including school taxes, no later than November 16, 2026, and the due date for said taxes shall be December 31, 2026.

# (f)

Notwithstanding the provisions of § 8604(a)(1) of this title, the tax collecting authority of New Castle County shall, after January 1, 2027, add thereto a penalty of 6% of the current charge and 1% of the unpaid principal balance as of the first day of every month thereafter until the same shall be paid. Penalty shall accrue at the same rate on any supplemental tax bill issued pursuant to § 8340 of this title, beginning on the first day of the third month from the date upon which the tax liability became due and payable.

# (g)

For purposes of this section, any subpoena of records issued by the Office of Finance is subject to § 8304A of this title.

# (h)

This section does not create any private cause action to force, mandate, or otherwise require the Office of Finance conduct a quality control review upon any specific parcel.

# (i)

This section is not a limitation on the power of New Castle County to perform quality control and make revisions and corrections relating to the assessed value of any tax parcel or parcels in its jurisdiction. In addition to the categories set forth in subsection (a) of this section, New Castle County may identify additional categories of tax parcels for quality control review where it appears that an error or mistake in valuation may have occurred.

Amendment history

85 Del. Laws, c. 237, § 1

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