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Updated 2025 Tax Year

Sussex County
Property Tax Guide

Everything you need to know about property taxes in Sussex County, DE. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.64% base county rate plus special district taxes (varies by location within Sussex County)
1st Due
Jul 1
2nd Due
Jan 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Sussex County, Delaware operates on a property tax system that funds essential local government services including public safety, infrastructure maintenance, parks and recreation, and county administration. Property owners pay taxes based on assessed values, with the county using both annual assessments and supplemental assessments for new construction or ownership changes.

The property tax system in Sussex County includes a base county rate plus additional assessments that may vary by location within the county due to special taxing districts. The effective tax rate can differ significantly depending on your specific location and any special district taxes that apply to your property. Most property tax credits and exemptions require formal application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate (FY 2025-2026)$3.66 per $100Applied to 1974 County Assessment value
Alternative Rate Structure$0.445 per $100Applied to current assessed value (rate may vary)

Important Notes:

  • Rates shown are for FY 2025-2026 and subject to annual changes
  • Your actual tax rate may include additional special district assessments
  • The county uses a 1974 assessment baseline for the primary rate calculation
  • Special taxing districts within Sussex County may result in different effective rates by location
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sussex County, property taxes are due in two installments:

First Installment
Jul 1
Delinquent after Dec 10
Second Installment
Jan 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Sussex County issues supplemental tax bills for properties that experience changes during the tax year, including new construction, property improvements, or ownership transfers. Supplemental taxes are calculated based on the additional assessed value and applied for the remaining portion of the tax year.

Example: If you complete a $100,000 home addition in January and the county assesses it in March, you would receive a supplemental tax bill covering April through September (remaining months of the fiscal year). The supplemental tax would be calculated as: ($100,000 additional assessed value) × (applicable tax rate) × (6 months remaining ÷ 12 months) = prorated supplemental tax amount.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Property Tax Subsidy (up to $229,000 if qualified): -$229,000
  • Net Taxable Assessment: $71,000
  • Annual Tax (using $3.66/$100): $2,599
  • Monthly Escrow: ~$217

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Property Tax Subsidy (if qualified): -$229,000
  • Net Taxable Assessment: $371,000
  • Annual Tax (using $3.66/$100): $13,579
  • Monthly Escrow: ~$1,132

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Property Tax Subsidy (if qualified): -$229,000
  • Net Taxable Assessment: $771,000
  • Annual Tax (using $3.66/$100): $28,219
  • Monthly Escrow: ~$2,352

Note: Property Tax Subsidy requires annual application and has income/eligibility requirements. Calculations assume qualification but actual eligibility must be verified.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sussex County collect property taxes through monthly escrow payments as part of your mortgage payment. Your lender estimates your annual property tax bill and divides it by 12, adding this amount to your monthly mortgage payment. The lender then pays your property taxes directly to Sussex County when they become due.

Your lender will provide an annual escrow analysis statement showing your projected tax payments and any adjustments needed to your monthly escrow amount. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may increase accordingly. You can verify your property's assessed value and tax calculations through Sussex County's online property search system to ensure your escrow amounts are accurate.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Sussex County? A: Annual tax bills are due September 30th. Supplemental I bills are due December 31st, and Supplemental II bills are due March 31st for FY 2025-2026.

Q: What property tax credits are available and do they require application? A: The main credit is the Property Tax Subsidy, which applies to assessments up to $229,000. This credit requires annual application with a filing deadline from July 1st through September 30th, 2025.

Q: Is there a homestead credit that caps assessment increases? A: Delaware does not have an assessment cap, but the Property Tax Subsidy effectively reduces taxable assessment. This credit requires annual application and has eligibility requirements that must be met.

Q: What is the penalty for late payment? A: Late payments incur interest at 2% per month after the due date.

Q: Can I pay my property taxes online? A: Contact Sussex County's Billing Division for current online payment options and accepted payment methods.

Q: How often are properties reassessed? A: Sussex County conducts ongoing assessments, with supplemental assessments issued for new construction, improvements, and ownership changes throughout the year.

Q: What exemptions are available for non-profit organizations? A: Educational, religious, charitable, and parkland exemptions are available for qualifying organizations. Each requires a separate application process with documentation of exempt activities.

Q: How do I appeal my property assessment? A: Property owners can appeal assessments through Sussex County's assessment appeal process. Contact the County Assessor's office for specific procedures and deadlines.

Q: Do special districts affect my tax rate? A: Yes, some areas within Sussex County may have additional special district taxes that result in higher effective tax rates than the base county rate.

Q: Where can I find my property's current assessed value? A: Use Sussex County's online property information system to search by address or parcel number for current assessment and ownership information.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Rates & Fees » Town of Bridgeville » Sussex County Delawarebridgeville.delaware.gov
02
County
Sussex County updates public on property reassessment ...sussexcountyde.gov
03
Tax Doc
FY 2026 TAX RATE PROPOSALdelmar.k12.de.us
04
Tax Doc
Due Dates for Property Taxessussexcountyde.gov
05
County
Sussex County property taxes due Sept. 30sussexcountyde.gov
06
Tax Doc
Tax Frequently Asked Questionssussexcountyde.gov
07
Tax Doc
Application for Exemption from Property Taxessussexcountyde.gov
08
Tax Doc
Tax Assistance Programssussexcountyde.gov
09
Tax Doc
Property Tax Informationsussexcountyde.gov
10
Chapter - Delaware General Assemblylegis.delaware.gov
All sources verified as of 2025 Tax Year

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