Quality Control Review of Commercial Property Assessments Underway in Delaware

Commercial property owners in New Castle County, Delaware, should be aware of an important development stemming from Senate Bill 228 (SB 228). Enacted earlier this year, the legislation established a quality control review process to examine approximately 50 commercial properties whose reassessment values were identified as potential outliers following the county’s 2025 reassessment. The bill authorizes the county to review assessments to promote greater accuracy and consistency.  

Over the past several months, owners of properties selected for review have received notification from New Castle County advising that their assessments would undergo further evaluation. While the county had indicated that the review process would not be completed until September 2027, we have already begun seeing revised assessments issued to several property owners, signaling that the process is actively moving forward. 

For property owners who received a review notice, now is an ideal time to closely examine any revised assessment and determine whether it accurately reflects the property’s market value. Understanding your appeal rights and applicable deadlines will be critical if you believe the revised value is unsupported. 

Ryan will continue monitoring these developments as additional review results are released. If your property has been selected for review or you have recently received a revised assessment, our team is available to help evaluate the valuation and discuss potential appeal opportunities.

Questions about your Delaware assessment? 

Contact the Ryan property tax specialist below to discuss your assessment and determine whether an additional review may be beneficial. 

TECHNICAL INFORMATION CONTACT: 

Kurt Lieberman 
Principal 
Ryan
215.405.0410 

The material presented in this communication is intended to provide general information only and should solely be seen as broad guidance and not directed to the particular facts or circumstances of any individual who may read this publication. No liability is accepted for acts or omissions taken in reliance upon the content of this piece. Before taking (or not taking) any action, readers should seek professional advice specific to their situation from Ryan, LLC or other tax professionals.