FAQs regarding Reassessment

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• What is a reassessment?

  A reassessment occurs when a municipality appraises real property within the municipality. 

• Why do a reassessment?

  The purpose of an assessment is to fairly distribute the tax burden among all property owners based on the current value of their property. Real estate is assessed so that all property owners fairly share the costs of city services, such as police protection, Beach Patrol lifeguards, street cleaning and maintenance, plowing snow, collecting garbage, yard waste and recyclables, and maintenance of the beach, boardwalk, and City parks, among many other services.

• When was the last reassessment in Rehoboth Beach?

  The last citywide reassessment was conducted in 2014.

• Why am I receiving a new assessment now, when I just got one last year?

  Your property has been assessed either because it was not included on the last assessment or because, based on building permits issue by the city, improvements have recently been made to your property. In either case, assessors made an adjustment to your assessment as a result of an inspection of the property.

• Who did the supplemental assessment?

  The City of Rehoboth Beach conducted the reassessment and contracted with PTA/DelVal to conduct the supplemental assessment.

• How is market value of my property determined by the reassessment firm?

  Licensed assessors review information from inspection of the property and analyze and compare all recent property sales in each neighborhood. Those comparable sales are used to formulate valuations in that specific neighborhood. Variables such as age, size, quality, condition, location, and amenities are important factors given consideration.

• How are business or commercial properties reassessed?

  Reassessment of commercial properties works much the same way as reassessment of residential properties. Trained certified assessors gather information such as physical characteristics, replacement cost, land values, and circumstances regarding any recent property purchases. Income and expense information may be requested because it is related to what investors are willing to pay for property.

• A new assessment means my property taxes are going to increase, doesn’t it?

  Some property owners will see their City property taxes increase, and some will see a decrease.

• When will I be notified about my assessment?

  Property valuation letters were mailed to all property owners in May. Property owners were provided an opportunity to ask questions or appeal the value estimate prior to tax bills being mailed. Tax bills will be mailed in late June, and payments will be due August 31.

• What should I do when I receive the proposed real property assessment letter?

  Read the letter carefully. You will find not only the new valuation of your property, but instructions on how to proceed, depending on whether or not you agree with your property's assessment. If you believe the new valuation is an appropriate assessment of your property’s value, you don't need to take any action.

  If you are not satisfied with the result of your new assessment and wish to appeal your new assessment, a formal hearing may be requested of the Mayor and Commissioners, sitting as the Board of Appeals, in the following manner:

  Property owners or legal representatives of an entity owning property may formally appeal their assessment(s) by obtaining and completing a Property Value Appeal Form available from the city manager's office during regular business hours. The form also is available by clicking HERE.

  The Property Value Appeal Form must state the reason or reasons for the appeal. Once a date, time, and location have been established for the formal hearing of such an appeal, the City of Rehoboth Beach will notify the appellant by US Mail to the address of record.

• Are there different tax rates depending on whether the property is vacant land, residential, or commercial?

  No. The tax rate is the same for all properties regardless of its classification.

• Will new city reassessments affect my county assessment?

  No. Sussex County taxes and City of Rehoboth Beach taxes are calculated independently. This reassessment will not affect county taxes.

• When will I know what my new taxes are?

  Tax bills will be mailed in late June, and tax payments will be due on August 31.

If you have any other questions regarding the reassessment or your tax bill, Donna Moore, City Tax Clerk, is here to help you. She can be reached at 302-227-6181 or [email protected]