General Assembly Continues to Wrestle with Reassessment-related Issues, as Deadline for 2027 Appeals (Saturday, 3/14/2026) Looms
Delaware Legislative Hall, Dover, Delaware, USA
Dover, DE — The Delaware Senate has approved legislation aimed at increasing oversight of commercial property assessments, marking another step in lawmakers’ efforts to address concerns stemming from the state’s recent property reassessment process.
The measure, Senate Bill 230 (S), would grant subpoena power to all three counties, allowing local finance officials to obtain testimony and financial records used to determine the fair market value of non-residential properties. The bill passed the Senate by a 16–1 vote and now awaits the governor’s signature.
Supporters say the legislation is intended to help counties verify property valuations and correct potential inaccuracies that may have contributed to sharp tax increases for some property owners following the statewide reassessment.
Spiros Mantzavinos (SD7)
” Our constituents are hurting as a result of higher property tax bills, and this legislation is a key component in making things right when it comes to under- and over-assessed property values,” said Sen. Spiros Mantzavinos, the bill’s Senate sponsor. He said the authority would allow counties to investigate and address errors in the assessment process more efficiently.
Under the bill, counties would not be required to adopt income-based valuation methods, but businesses could be required to provide financial information if such methods are used. Proponents argue this would give local governments an additional tool to ensure commercial properties are assessed fairly and consistently.
Before its final passage, the House amended the legislation to limit subpoena authority exclusively to non-residential properties, require counties to submit annual reports on the bill’s use, and include a two-year sunset provision. Rep. Frank Burns, the bill’s prime House sponsor, said the changes were designed to balance oversight with accountability.
“To ensure fair taxation, the county needs to be able to verify the information used in assessing a property,” Burns said. “This bill gives counties the tools they need to do that work responsibly and efficiently.”
While the bill received strong support from the Democratic majority, Republicans raised concerns about the legislative process. Minority lawmakers said the measure, like earlier reassessment-related bills, was drafted and advanced with limited bipartisan input. Alternative approaches proposed by Republican legislators were not taken up, and several GOP senators did not vote or were absent during final passage.
Senate Bill 230 is the second of two measures introduced earlier this year in response to the reassessment. The first, Senate Bill 228 (S), granted New Castle County’s Office of Finance authority to conduct quality control reviews of non-residential parcels and correct valuation errors it identifies. That bill became law on February 11 without the governor’s signature.
Sen. Dan Cruce, the sponsor of SB 228, said the legislation was necessary to address disparities that emerged during the reassessment, particularly for small businesses and some homeowners.
“By providing the county with a mechanism to evaluate under-assessed commercial properties, we prioritize equity in the reassessment process and ensure everyone is paying their fair share,” Cruce said.
New Castle County Executive Marcus Henry said the reassessment—the county’s first in more than four decades—highlighted areas where oversight could be improved. He said the county is preparing to implement the review authority provided under SB 228 while using the additional tools outlined in SB 230 to verify commercial property data.
“The reassessment brought to light areas where we can improve oversight and accuracy,” Henry said. “These legislative tools will help ensure assessments reflect true market value and strengthen public confidence in the process.”
If signed into law, SB 230 would take effect for a two-year period, during which counties would report annually to lawmakers on how the new authority is used.
Important Note:
March 14, 2026. Both residential and commercial property owners can file free appeals to the Board of Assessment Review (BOAR) by this date.
Brent is a 35-year resident of Delaware, having retired after a 38 year career in Operations & Supply Chain with Dupont and Axalta. He is active politically and focuses primarily on Delaware legislative activities.
This post was originally published on Delaware LIVE
