The board hears appeals from any property owner who alleges that his/her property has been improperly assessed for the purposes of taxation. The board, on the basis of the evidence presented at the appeal hearing, determines whether the assessment is correct. If the board finds that the assessment is greater than it should be, the board then orders the Assessment Division of the Department of Land Use to reduce the assessment to the amount established by the board. The board also hears appeals from denials by the Department of Land Use of applications of property tax exemptions.
The board is made up of a chairperson and six members, with six alternates. Members are appointed by County Council to six year terms, with one expiring each year. The chair is appointed by the county executive, with the advice and consent of County Council, and serves at the pleasure of the county executive. A quorum of the board is necessary to transact business.
Resident of the 2nd or 8th Council District (Alternate Position Open)
Resident of the 3rd or 9th Council District (Alternate Position Open)
Resident of the 6th or 12th Council District (Alternate Position Open)
9 Delaware Code, Section 1317
New Castle County Code, Article VI, Chapter 14