Synopsis:  In 2025 New Castle County reassessed the value of all properties in the County, which is the basis for municipalities and school districts, including the City of Wilmington, to set property tax rates. Property taxes provide revenue for the operation of City services, including Fire, Police, Parks, Public Works, Licenses and Inspection Housing and general government administration.  Properties in the City were included in the County’s reassessment. 

Questions regarding the increase in the value of City properties as a result of the reassessment remain open, including the potential overvaluation and inconsistency in the value of residential properties.  However, given that the City Code requires the City to certify the values by a specific date and property taxes must be billed to customers beginning in July, these questions will not be answered in time. To offset the potential impact to owners, the City has elected to set two different rates – one for residential properties and one for commercial properties. The reduction of the residential tax rate provides short-term relief from the overvaluation of the properties. This rate will likely change next year. 

The amount of property tax each owner pays is based on the amount of the assessed value times a tax rate based on $1000 of assessed value. For residential properties, the tax rate will be $3.7413 for every $1000 of assessed value.  For commercial properties, the tax rate is $5.8276 for every $1000 of assessed value.  Combined, the rates will result in the City collecting the same amount of total revenue as last year. 

How is the amount of property tax calculated?

• By way of example, if your residential property value is assessed at $200,000, then the calculation is as follows:  $200,000 divided by $1000 = $200 times $3.7413 = $748.26.
• For a commercial property assessed at $500,000, then the calculation is as follows:  $500,000 divided by $1000 = $500 times $5.8276 = $2,913.80. 

When will I receive my property tax bill?

• The City of Wilmington mailed property tax bills on July 18, 2025.  Customers have until September 30, 2025, to make a payment. Instructions on making the payment will be on the bill.

How can I pay?

• Many customers have included their property tax payments with their mortgage escrow account through their mortgage company.  Your mortgage company will receive the bill in the same way as last year. 
• If you normally pay without a mortgage escrow, you may pay in several ways:
• Using the City’s new Enquesta payment portal.  
• The City has established a new payment portal. You can find the link on the www.wilmingtonde.gov or www.wilmingtondewater.gov websites. Previous online customers will simply need to refresh their password.
• Both registration for the new customer portal and the one-time payment (“Quick Pay”) require these new numbers which will be provided with your July bill. If you would like to register or pay before receiving your July bill, please call customer service at (302) 576-2620.
• Using the Customer number on the bill, you can enter it when registering or using the Quick Pay function.
• You may pay your bill by calling the City’s 311 Call Center (x311) and requesting to use the automated bill pay service via your telephone. 
• You may pay via check or credit card by returning the coupon attached to your bill by mail.
• You may pay in person at our Customer Service Center, 1^st Floor, 800 N. French Street, Wilmington, DE 19801.  

What if I have a dispute about the assessed value on my bill?

• New Castle County is responsible for the establishment of the assessed value of your property.  They have appeal information on their website at www.newcastlede.gov.

How do I file an appeal?

The deadline to file an appeal has now passed.

• Forms may be sent via the USPS or delivery services such as FedEx or UPS, or hand delivered to: New Castle County Assessment Office 87 Reads Way New Castle, DE 19720
• Forms may be sent by email to BOARappeals@newcastlede.gov.
• Forms may be submitted online through the online appeal submission form. This option is available as a link on the BOAR website at: https://www.newcastlede.gov/390/Board-of-Assessment-Review.  Please note that you will need to register an account to submit your online-only appeal form.