Delaware property taxes are billed by county, and each county has its own calendar. In New Castle County, fiscal year 2027 bills are due December 31, 2026. Kent County and Sussex County bills are due September 30. Delaware's tax year runs July 1 to June 30, and late penalties differ by county, so check the right schedule.

Why do Delaware property taxes vary by county?

Delaware doesn't have a statewide property tax bill. Each county bills property taxes, usually along with school district taxes and, in some places, other charges like sewer. Some cities and towns also send their own municipal tax bills on separate schedules. If you live inside town limits, you may get two bills.

When are New Castle County taxes due?

New Castle County's fiscal year 2027 property tax bills, covering July 2026 through June 2027, are due December 31, 2026. The county expected to mail them in November. That's later than the usual September 30 due date. The county has said it expects fiscal year 2028 bills to return to a September 30, 2027, due date.

If you pay late, New Castle County's penalty starts at 6% on county property taxes and 1% on school taxes in the first month, then 1% a month after that. The county accepts payments online through its payment portal.

If you're used to a September bill, put December 31 on your calendar now. And plan ahead for 2027, when two bills could land in a relatively short span.

When are Kent County taxes due?

Kent County Levy Court bills property taxes once a year, due September 30. Kent also offers a senior and disability exemption for qualifying homeowners. According to the county, the income limit is $18,000 for a single applicant and $24,750 for a married couple, and you must apply by April 30 before the tax year begins. Ask the county about residency, ownership and age requirements.

When are Sussex County taxes due?

Sussex County's annual property tax bill is due September 30, and the county charges a penalty of 1.5% a month on late balances. Sussex also sends supplemental bills when new construction or other changes are added to the tax rolls during the year:

• Supplemental I: due December 31.
• Supplemental II: due March 31.
• Supplemental III: due June 30.

If you just bought a newly built home in Sussex, watch for a supplemental bill. It can arrive months after closing, and your lender's escrow account may not have planned for it. Call your servicer when it shows up so your payment doesn't jump without warning later.

How do property taxes work at a Delaware closing?

Property taxes are usually prorated between buyer and seller based on the July 1 to June 30 tax year. Because taxes are typically paid for the year in advance, a seller who has already paid often gets a credit from the buyer for the months after closing.

The New Castle County date change makes this especially important in late 2026. A home that closes in October or November 2026 may not have its FY2027 bill paid yet. Ask your settlement attorney:

• Has the current bill been paid?
• Who's responsible for the December 31 payment?
• How will the proration be calculated?

What about escrow accounts?

If your mortgage has an escrow account, your lender typically pays the county bill for you. With New Castle's later due date, check that your servicer knows about December 31 and has funds set aside. If the bill shows up in your mailbox, call your servicer before assuming it's handled.

What should buyers budget for?

Look beyond the county bill. In Delaware, school district taxes make up a large part of the total. Municipal taxes, sewer charges and HOA dues may also apply. Ask the listing agent or the county for the full tax history on a property you're considering. Also remember that Delaware's realty transfer tax is a separate closing cost, not part of your annual tax bill.

What happens if taxes go unpaid for a long time?

Penalties keep adding up each month, and unpaid property taxes become a lien on the home. Counties can eventually pursue collection through a tax sale. That's why title searches at closing check for unpaid county, school and municipal taxes, and why delinquent balances are usually paid from the seller's proceeds. If you've fallen behind, call your county's finance office early. It's much easier to work something out before a balance grows.

What should older homeowners ask about?

In addition to Kent County's exemption, Delaware offers a senior school property tax credit for qualifying older homeowners, and counties have their own programs. Rules and income limits differ, so call your county's assessment or finance office to see what you qualify for.

FAQ

When are New Castle County property taxes due in 2026? Fiscal year 2027 bills are due December 31, 2026. The county expects to return to a September 30 due date in 2027.

When are Kent and Sussex County property taxes due? Annual bills in both counties are due September 30.

What's the late penalty in Sussex County? 1.5% a month on unpaid balances.

What is Delaware's property tax year? July 1 through June 30.

Next step

Look up your county's due date and confirm whether your lender pays from escrow. If you're buying or selling this fall, talk with a licensed local agent about how taxes will be prorated at closing.

Sources: New Castle County: Tax Information and Forms; Kent County Levy Court: Tax Credits, Exemptions and Assessment; Sussex County: Due Dates for Property Taxes; Sussex County: Tax Frequently Asked Questions.

New Castle County assessment appeals need written notice filed with the board prior to March 15, under 9 Del. C. section 8311(a). The board's own rules, effective February 13, 2025, say the annual appeal must be received not later than 4:00 p.m. on March 14. A postmark does not save a form that arrives later. Email is BOARAppeals@newcastlede.gov.

Received means received

Delivery is the Office of Finance, Assessment Division, 87 Reads Way, New Castle, DE 19720. The statute's phrase is prior to March 15. The board rules tighten the clock to 4:00 p.m. on March 14 and say the appeal must be received, not merely mailed. A letter dropped in a mailbox on March 14 that arrives on March 15 is late under those rules. Email it, or deliver it, so the office has it by the deadline. Keep the email header or the receipt.

Late forms wait until the next annual period, and any reduction waits until the next tax year. The board will not increase an assessment. Those two sentences are in the rules. A late appeal is not discarded forever. It is not heard this year. Failure to appear at the hearing abandons the appeal. The statute requires at least 10 days' notice of the hearing. Put that hearing date on the calendar when the notice arrives.

Kent and Sussex are not this deadline

Sections 8311(b) and 8311(c) say the Kent County and Sussex County boards hear appeals and make corrections from March 1 to May 31 of each year, or until all appeals are heard, during a year of reassessment. That is when the board sits. A separate filing deadline for Kent and Sussex was not in the section fetched. Do not write "file by May 31" from that sitting period. Ask the county for its filing rule. New Castle's March 14 receipt rule is New Castle's.

A supplemental assessment is a different appeal. Section 8343 says it may be appealed within 30 days from the date notice is sent. See that 30 days. Do not use March 14 for a supplemental notice that arrived in July. Do not use the 30-day supplemental clock for the annual appeal.

What the appeal does not change

The senior school-property-tax credit is a credit of 50 percent of regular school taxes, up to $500, for a homeowner 65 or over, applied for by April 30. See that credit. An assessment appeal does not file the credit, and the credit does not replace the appeal. The realty transfer tax is paid when the deed is recorded. See the transfer tax. It is not recalculated because you appealed the assessment later.

The seller's disclosure asks, in question 37, whether the current tax reflects a non-transferable exemption. See the disclosure. That answer is not the appeal form. Flood insurance and the FAIR Plan phone do not set the assessed value. See flood.

How to send the New Castle form

Use the annual appeal form the board specifies. Send it to BOARAppeals@newcastlede.gov or deliver it to 87 Reads Way so it is received by 4:00 p.m. on March 14. Do not rely on a postmark. If you cannot attend the hearing, the statute says failure to appear abandons the appeal. The board gives at least 10 days' notice.

County phones for tax questions, from the senior-credit page, are New Castle (302) 395-5520, Kent (302) 744-2341, and Sussex (302) 855-7871. Those numbers can help you find the right office. They do not extend March 14. A mover complaint and an insurance complaint go to other agencies, and neither agency hears assessment appeals.

What "received" looks like in the file

Save the email header that shows BOARAppeals@newcastlede.gov received the form before 4:00 p.m. on March 14, or save a delivery receipt from 87 Reads Way. A photo of a mailbox is not that proof. The board rules say a postmark does not save a late form. The statute still requires at least 10 days' notice of the hearing, and failure to appear abandons the appeal. When the hearing notice arrives, put the date on the calendar immediately. Kent and Sussex are a different question. Their boards sit from March 1 to May 31 in a reassessment year, and a filing deadline for those counties was not in the section fetched.

FAQ

When must New Castle County receive the annual appeal? Not later than 4:00 p.m. on March 14, under the board rules effective February 13, 2025. The statute says prior to March 15.

Does a postmark count? No. The rules say a postmark does not save a form that arrives later.

Where do I send it? BOARAppeals@newcastlede.gov, or the Office of Finance, Assessment Division, 87 Reads Way, New Castle, DE 19720.

What if I miss it? The appeal waits until the next annual period, and any reduction waits until the next tax year. The board will not increase an assessment.

Is May 31 the Kent or Sussex filing deadline? The statute says those boards sit from March 1 to May 31 in a reassessment year. A separate filing deadline was not in the section fetched. Do not treat May 31 as the filing date.

Next step

If the property is in New Castle County, deliver or email the annual appeal so it is received by 4:00 p.m. on March 14. If it is in Kent or Sussex, ask that county for its filing deadline instead of using New Castle's date.

Sources: 9 Del. C. section 8311; New Castle County Board of Assessment Review rules effective February 13, 2025.

30 Del. C. section 5402(a) sets the realty transfer tax at 3 percent of value, unless the municipality or county has enacted the full 1.5 percent local tax. In that case the state rate is 2.5 percent. The tax is split equally between grantor and grantee. There is no tax if the actual value is less than $100.

Why some instructions say 4 percent

A first-time home buyer can reduce only the buyer's half. The Division of Revenue's 2025 instructions tax the consideration at 2.5 percent for the State of Delaware and 1.5 percent for the municipality or the county. Line 5 of that form is a 4.0 percent total. Line 6 is the 1.5 percent paid to the county or municipality only.

Where the locality enacted the full 1.5 percent local tax, section 5402(a) drops the state rate from 3 percent to 2.5 percent. The local share stays 1.5 percent. The buyer and seller split the combined 4 percent. The local share is not another 2.5 percent. The state does not keep 3 percent in a county that enacted the full local tax. If the locality has not enacted that tax, the statute's state rate remains 3 percent. Ask the recorder which rate applies to this deed, and match it to section 5402(a) and the 2025 instructions.

The first-time buyer reduction

Section 5402(c) says a first-time home buyer who enters the transaction on or after August 1, 2017 reduces the buyer's portion by one-half of one percent multiplied by the lesser of the value or $400,000. The seller's portion is not reduced. The reduction is on the buyer's half only, and it uses the lesser of the price and $400,000. A $500,000 purchase does not apply the half-percent reduction to the full $500,000. It applies to $400,000 of the buyer's portion.

The seller still pays the seller's half. A contract that says "seller pays all transfer tax" is a private agreement about who brings the money. It does not rewrite the statute's split or the first-time buyer reduction. Read the contract and the statute together at the settlement table.

What the tax is not

It is not the senior school-tax credit of up to $500. See that credit. It is not a New Castle County assessment appeal, which must be received by 4:00 p.m. on March 14. See that appeal. A supplemental assessment has its own 30-day appeal. See section 8343.

The seller's disclosure does not compute the tax. Question 37 asks whether the current tax bill reflects a non-transferable exemption, which is a different question from the transfer tax rate. See the disclosure. Flood insurance and auto PIP are not collected by the recorder. See flood.

How to read the settlement sheet

Find the state share and the local share. Where the full local tax is in place, expect 2.5 percent to the state and 1.5 percent to the county or municipality. A combined 4 percent on the 2025 form is that split. If the buyer is a first-time home buyer, find the reduction on the buyer's half only, calculated on the lesser of value or $400,000, for a transaction entered on or after August 1, 2017.

Below $100 of actual value, section 5402(a) imposes no tax. That floor is not a first-time buyer rule. It is the threshold for any transfer. Bring the statute, the 2025 instructions, and the county's form to settlement if the percentages do not match. The person who can reconcile them is the office recording the deed.

One question for the recorder

Ask whether this jurisdiction enacted the full local realty transfer tax. If it did, section 5402(a) drops the state rate from 3 percent to 2.5 percent, and the 2025 instructions keep the local share at 1.5 percent, for a total of 4 percent. If it did not, do not assume 4 percent. The first-time buyer reduction, one-half of one percent on the lesser of value or $400,000, comes off the buyer's half only for a transaction entered on or after August 1, 2017.

FAQ

What rate does the statute state? 3 percent, unless the locality enacted the full 1.5 percent local tax, in which case the state rate is 2.5 percent. The tax is split equally. No tax if value is under $100.

Why do the 2025 instructions say 4 percent? They add a 2.5 percent state share to a 1.5 percent county or municipal share. Line 6 of the form is that 1.5 percent local piece.

What does a first-time buyer save? One-half of one percent times the lesser of value or $400,000, taken off the buyer's portion only, for transactions entered on or after August 1, 2017. The seller's portion is not reduced.

Does every Delaware deed pay 4 percent? No. Say 4 percent where the locality has enacted the full local tax. Do not drop the condition.

Does the senior credit reduce this tax? No. The senior credit is against school property tax, up to $500. The transfer tax is paid when the deed is recorded.

Next step

Ask the recorder whether this jurisdiction enacted the full local realty transfer tax, then compare the settlement sheet with 2.5 percent state plus 1.5 percent local, or with the statute's 3 percent state rate if it did not. If you are a first-time buyer, check that the reduction is on your half only.

Sources: 30 Del. C. section 5402; Division of Revenue 2025 realty transfer tax instructions.

Except for the exclusions in 6 Del. C. section 2577, a Delaware seller of residential real property must disclose in writing, to the buyer and the agent, all known material defects the seller knows when the property is offered or learns before final settlement.

When the buyer sees the form

The disclosure is made before the seller signs the listing agreement, and it is updated for material changes before final settlement. The sections used here do not give the buyer a set number of days to cancel. Section 2573 says the agent, subagent, or seller gives the Seller's Disclosure of Real Property Condition Report to prospective buyers before the buyer makes an offer. Signed by buyer and seller, it becomes part of the purchase agreement. That timing is before the offer, which is earlier than a form that arrives with the closing packet. If you are about to write an offer and you do not have the report, ask for it before you submit the offer.

Section 2574 says the form is a good-faith disclosure. It is not a warranty. It is not a substitute for inspections. A clean form does not mean the roof was tested. Hire the inspection on its own schedule. Section 2575 says the buyer has no cause of action for defects that were disclosed before the offer, for defects that developed after the offer but were disclosed before final settlement if the seller complied with the agreement of sale, or for defects that occur after final settlement.

What the Commission puts on the form

Section 2578 says the Real Estate Commission writes the form. The new-construction form must mention fire sprinklers and the State Fire Marshal site. Every form must say who pays to repair and repave adjacent streets, and it must include radon-test results required by section 2572A. The choices for the street cost are the owner, with an estimated fee, DelDOT or the State, or unknown. Read that line. An "unknown" answer is still an answer you can ask about.

The Commission form effective July 1, 2023 defines residential property as an interest improved by dwelling units for one to four families, or a manufactured-housing lot. Question 37 asks whether the current tax amount reflects any non-transferable exemption or discount. A senior school-tax credit may be that kind of exemption. See the school-tax credit. Do not assume the seller's tax bill will be your tax bill.

What this article does not add

No number of days to revoke the contract appears in the sections fetched. Do not invent a three-day or five-day cancellation. The remedy described in the statute is disclosure, and the limits on lawsuits in section 2575, not a cooling-off period. An inspection contingency, if you want one, has to be in the contract you negotiate. It is not supplied by section 2572.

Flood insurance is not created by a water answer on the form. Standard homeowners policies do not cover flood, and a new NFIP policy waits 30 days. See the flood page. The realty transfer tax is computed on value, not on whether the disclosure was complete. See the transfer tax.

Assessments and insurance are other files

A New Castle County assessment appeal has to be received by 4:00 p.m. on March 14. A postmark does not save a late form. See that deadline. Kent and Sussex boards sit from March 1 to May 31 in a reassessment year. That sitting period is not a filing deadline this article will invent. A supplemental assessment can be appealed within 30 days from the date notice is sent. See that 30 days.

An insurance complaint does not replace the disclosure. The Department's consumer line is (302) 674-7310. See the complaint. A mover's revenue license does not describe the house. See that license.

Updates before final settlement

Section 2572 requires an update when the seller learns a material defect before final settlement. A form filled out at the listing is not frozen if the seller later learns the roof leaks or the septic failed. The update still has to be in writing. Section 2575 limits lawsuits when the seller disclosed the new defect before final settlement and complied with the agreement of sale. That limit is not a number of days to cancel. If you want a cancellation right, it has to be a term in the contract. The statute sections fetched here do not supply one. Question 37, on the July 1, 2023 form, still asks whether the tax bill reflects a non-transferable exemption.

FAQ

What must the seller disclose? Known material defects, in writing, to the buyer and the agent, except for the exclusions in section 2577.

When does the buyer get the report? Before the buyer makes an offer. The seller's own disclosure starts before the seller signs the listing agreement.

Is the form a warranty? No. Section 2574 says it is a good-faith disclosure, not a warranty, and not a substitute for inspections.

How many days do I have to cancel after I receive it? No revocation period in days is in the sections used here.

What does question 37 ask? Whether the current tax reflects a non-transferable exemption or discount.

Next step

Ask for the Seller's Disclosure of Real Property Condition Report before you make an offer. Read question 37 on the tax, and schedule an inspection. Do not count on a cancellation period the statute sections do not give you.

Sources: 6 Del. C. sections 2572 through 2578; Real Estate Commission disclosure form, effective July 1, 2023.

Homeowners age 65 or over can receive a credit against regular school property taxes of 50 percent, up to $500, on a primary residence only. The Department of Finance says the application deadline is April 30. The bill for the year must have been paid in full to qualify for the next year's credit.

How long you must have lived in Delaware

Each applicant needs a valid driver's license or state identification card. This is a school-tax credit, not a general homestead exemption. House Bill 99, signed July 17, 2017, sets the residency rule by when you became domiciled in Delaware. Domicile on or after January 1, 2018 requires 10 consecutive years. Domicile after December 31, 2012, but before January 1, 2018, requires 3 consecutive years. Domicile before January 1, 2013 makes you eligible in the ensuing tax year. Count the years before you apply. A person who moved to Delaware last year is not inside the 10-year rule.

The credit is 50 percent of regular school property taxes, and the dollar cap is $500. It is not 50 percent of the whole property-tax bill if the bill includes county taxes that are not school taxes. Read the bill and ask the county which lines are regular school taxes. The $500 cap applies even if 50 percent of the school tax is a larger number.

The bill has to be paid

The page says the bill for the year must have been paid in full to qualify for the next year's credit. An unpaid balance blocks the next credit. Pay the bill, then apply, if that is the sequence the county requires. April 30 is the application deadline. A New Castle County assessment appeal received by March 14 is a different filing and does not submit this credit. See the appeal.

County contacts on the Finance page are New Castle County (302) 395-5520, assessment@newcastlede.gov; Kent County (302) 744-2341, taxoffice@kentcountyde.gov; and Sussex County (302) 855-7871. Use the county where the house is. A statewide homestead dollar amount other than this school-tax credit was not fetched. Do not add a second exemption from another state's article.

What the credit does not pay

It does not reduce the realty transfer tax paid when the deed was recorded. See the transfer tax. It does not buy flood insurance. Standard homeowners policies do not cover flood. See the flood page. Question 37 on the seller's disclosure asks whether the current tax reflects a non-transferable exemption. See the disclosure. If you are buying, ask whether this credit stays with the seller.

A supplemental assessment appeal, within 30 days of the notice, is about the new assessment, not about this credit. See that appeal. An insurance complaint at (302) 674-7310 does not file the credit. A mover's $75 revenue license does not either.

What to bring on the application

Bring proof that you are 65 or over, the driver's license or state ID for each applicant, and proof the year's bill was paid in full if you are qualifying for next year's credit. Know which residency clock applies to your domicile date. Ten years, three years, or the ensuing tax year are the three answers in the 2017 act. Pick the one that matches when you established domicile.

File by April 30 with the county. Keep a copy. If the house is a primary residence and you also own a second property, the page limits the credit to the primary residence. Do not file it on a rental or a vacation house and expect the same $500.

Primary residence and a paid bill

The credit is only on a primary residence, and only against regular school property taxes, and only up to $500. A second home does not qualify. County taxes that are not school taxes are outside the 50 percent. The year's bill must be paid in full before the next year's credit. April 30 is the application deadline on the Finance page. Each applicant needs a valid driver's license or state ID. Match the residency clock to the domicile date in House Bill 99: 10 consecutive years if domicile began on or after January 1, 2018, 3 consecutive years if it began after 2012 and before 2018, and the ensuing tax year if domicile began before January 1, 2013.

County phones on that page are New Castle (302) 395-5520, Kent (302) 744-2341, and Sussex (302) 855-7871. Those offices take the application. They do not turn the credit into a general homestead exemption. No other homestead dollar was fetched.

FAQ

How much is the credit? 50 percent of regular school property taxes, up to $500, on a primary residence.

When is the application due? April 30.

Does the bill have to be paid? Yes. The bill for the year must have been paid in full to qualify for the next year's credit.

How long must I have lived in Delaware? Ten consecutive years if domicile began on or after January 1, 2018. Three consecutive years if domicile began after 2012 and before 2018. Domicile before January 1, 2013 is eligible in the ensuing tax year.

Is this a general homestead exemption? No. It is a school-tax credit. No other homestead dollar amount was established for this article.

Next step

If you are 65 or over and the house is your primary residence, file with the county by April 30 and confirm the year's school-tax bill is paid in full. Bring a driver's license or state ID for each applicant.

Sources: Delaware Department of Finance, senior school property tax credit.

A Delaware supplemental assessment may be appealed within 30 days from the date the notice is sent, under 9 Del. C. section 8343. That clock is not the New Castle County annual appeal, which must be received by 4:00 p.m. on March 14.

When interest and penalties start

If you pay the supplemental tax and the assessment is later reduced, you get a refund plus interest at 1 percent per month. If you do not pay, penalties accrue at 1 percent per month after the appeal is decided. Section 8343 says interest and penalties begin 3 months after the unpaid tax was due. The 30-day appeal period and the 3-month interest start are different dates. Write down the date the notice was sent, the date the tax is due, and the date three months after that due date. The appeal has to be filed within 30 days of the notice. Interest does not wait for the appeal to finish before the statute's 3-month mark.

Paying and appealing preserves a refund with interest if you win. Not paying and appealing leaves penalties at 1 percent per month after the decision, on top of the interest rule tied to the due date. The statute gives both choices. It does not say the appeal by itself stops every charge. Read the notice for the amount and ask the county how it applies the 1 percent if you plan to withhold payment.

Do not use the annual calendar

New Castle County's annual appeal is received by March 14. A postmark does not save that annual form. See the annual appeal. A supplemental notice mailed in September uses the 30 days in section 8343, not next March. Kent and Sussex boards sit from March 1 to May 31 in a reassessment year. That sitting schedule is not this 30-day supplemental deadline, and it was not fetched as a filing deadline. Ask the county if you are unsure which notice you are holding.

The senior school-tax credit, up to $500, is an application due April 30, and the year's bill must be paid in full. See the credit. A supplemental appeal does not file the credit. The realty transfer tax is a recording tax, not this assessment. See the transfer tax.

The disclosure and the insurance policy

Question 37 on the seller's disclosure asks whether the current tax reflects a non-transferable exemption. A supplemental assessment that arrives after you buy is your notice, with your 30 days. The seller's old form does not appeal it. See the disclosure. There is no buyer cancellation period in the disclosure sections used for that article.

Insurance does not appeal an assessment. Flood coverage, the FAIR Plan phone, and a PIP deductible are Department of Insurance subjects. See flood and the FAIR Plan. The county sends the supplemental notice. The Insurance Department does not.

What to keep

Keep the envelope or the email that shows when the notice was sent. Thirty days runs from that date. File the appeal in the way the notice tells you, and keep proof it was received. If you pay, keep the receipt so a later reduction can be matched to the refund and the 1 percent monthly interest. If you do not pay, calendar the date three months after the tax was due, because that is when interest and penalties begin.

A mover's bill and a revenue license have nothing to do with this notice. See the gross-receipts tax only if the question is the mover's tax, not your assessment. One percent per month on a supplemental tax is the county's rule in section 8343. It is not a mover's late fee.

Three dates on the notice

Write three dates from a supplemental notice: the date it was sent, the date the tax is due, and the date three months after that due date. The appeal runs 30 days from the sent date. Interest and penalties begin three months after the unpaid tax was due. Paying now and winning later produces a refund plus 1 percent per month. Not paying leaves penalties at 1 percent per month after the appeal is decided. The annual New Castle appeal, received by 4:00 p.m. on March 14, is a different form. A September supplemental notice does not wait until March.

FAQ

How long do I have to appeal a supplemental assessment? Thirty days from the date the notice is sent. The statute is 9 Del. C. section 8343.

What if I pay and then win? You get a refund plus interest at 1 percent per month.

What if I do not pay? Penalties accrue at 1 percent per month after the appeal is decided. Interest and penalties begin 3 months after the unpaid tax was due.

Is this the same as March 14 in New Castle County? No. March 14 at 4:00 p.m. is the annual appeal. A supplemental notice uses 30 days from the date it was sent.

Does the appeal stop interest on day one? The statute says interest and penalties begin 3 months after the unpaid tax was due. File the appeal within 30 days anyway, and ask the county how it applies the 1 percent to your account.

Next step

Find the date the supplemental notice was sent, and file the appeal within 30 days. Decide whether to pay and seek a refund with interest, or to withhold payment and accept the penalty rule if you lose.

Sources: 9 Del. C. section 8343.