The Report Came Late. Your Tax Bill Is Still Coming.
Updated: 2 hours ago
The Truthline Brief | The deadline. The findings. Your tax bill.
A Truthline Brief by Karen Hartley-Nagle, Founder and Publisher, Former President of New Castle County Council, November 2016 to November 2024. Published October 23, 2026.
Marcus Henry commissioned a review the State said had to produce corrections by September 30, 2026. It produced a report dated October 2, a plan for 2028, and a tax bill that reaches your mailbox after Election Day.
New Castle County's correction deadline was September 30. The review was dated October 2. New reassessment values reach tax bills in 2029.
Vigilantibus non dormientibus aequitas subvenit.
Equity aids the vigilant, not those who sleep on their rights
The date on the cover
Open the report New Castle County Executive Marcus Henry released on Thursday, October 22, 2026, and look at the cover before you read a word of it. Cushman & Wakefield Regional, LLC dated the document October 2, 2026. Now open the law that paid for it. Senate Bill 228, which became law on February 11, 2026, wrote a hard date into Title 9 of the Delaware Code, Section 8345(d): any revisions and corrections from the quality control review must be made no later than September 30, 2026. The report that was supposed to drive those corrections did not exist until two days after the window to make them had closed.
I served as President of New Castle County Council for eight years. I presided over the Council that authorized the Tyler Technologies, Inc. contract in June 2021. I know what a deadline in the Delaware Code means to a county finance office, because I watched that office miss them and meet them. So read that cover date the way I read it. The State of Delaware handed New Castle County Executive Marcus Henry the one thing he said he needed, the authority to go back into the commercial roll and fix it, and gave him until September 30, 2026, to use it. He used it to buy a 23-page report that tells him how to do the next reassessment better.
“The law said September 30. The report says October 2. The press release says 2028. That is the transaction.”
The County’s own April 20, 2026, press release promised that all revisions and corrections resulting from this process will be made no later than September 30, 2026. The County’s July 9, 2026, progress update said the review was expected to be complete by early September 2026. New Castle County Chief Financial Officer David Del Grande told The News Journal on October 22, 2026, that the school districts were unable to factor in any corrections from the 50-property sample before their tax warrants were due. Those warrants were due to the County on October 22, 2026, the same day the report went public, under the deadline Senate Bill 228 wrote into Title 14, Section 1916(e).
What the State handed him
Understand what Senate Bill 228 actually was, because County Executive Marcus Henry thanks the General Assembly for it in his release and then does not use it. State Senator Dan Cruce, Democrat of Bellefonte, introduced the bill on January 20, 2026. State Representative Cyndie Romer, Democrat of Newark, carried it in the House. Senate Majority Leader Bryan Townsend, Senators Kyra Hoffner, Russ Huxtable, Darius Lockman, Spiros Mantzavinos and Jack Walsh, House Speaker Melissa Minor-Brown, House Majority Leader Kerri Evelyn Harris, and Representatives Frank Burns, Nnamdi Chukwuocha, Eric Morrison, Claire Snyder-Hall and Kim Williams signed on as sponsors.
The Senate passed Senate Substitute 1 on January 22, 2026. The House passed it with House Amendment 2 on January 29, 2026. Governor Matt Meyer, who ran New Castle County as County Executive from January 3, 2017, to January 7, 2025, and whose administration ran the 2024 reassessment, let it become law without his signature on February 11, 2026.
The law created a new Section 8345 in Title 9. It gave the New Castle County Office of Finance authority to review any non-residential parcel worth at least $300,000 whose value went down in the reassessment, any such parcel whose increase was less than half the countywide median increase for commercial property, any such parcel assessed at least 25 percent below its own sale price in the previous five years, and any parcel where a clerical, mathematical, or factual mistake occurred.
Subsection (b) let the Office of Finance make revisions and corrections. Subsection (i) said the four categories were a floor, not a ceiling: New Castle County may identify additional categories of tax parcels for quality control review where it appears that an error or mistake in valuation may have occurred. And Section 3 of the Act put a clock on all of it. The entire law, the review authority, the correction authority, and the extra categories expire on March 31, 2027, unless the General Assembly acts again.
The General Assembly did not stop there. On March 12, 2026, Governor Matt Meyer signed Senate Bill 230, sponsored by State Senator Spiros Mantzavinos, Democrat of Elsmere, and State Representative Frank Burns, Democrat of Pike Creek. It gave all three county finance offices subpoena power to compel rent rolls, leases, income and expense statements, and testimony from non-residential property owners, with a two-year sunset and a required annual report to the General Assembly on its use.
On July 23, 2026, Governor Matt Meyer signed House Bill 460, which requires every municipality in New Castle County to send its building permit data to the County every month. Those were the three missing pieces the County had complained about for a year: the authority to correct, the power to get the numbers, and the permit data Tyler Technologies, Inc. told legislators it had asked the County for roughly 70 times since 2022.
“Authority to correct, granted February 11. Power to subpoena, granted March 12. Permit data, granted July 23. Corrections made under the law by September 30:
none the County will name.”
The Cushman & Wakefield report records on page 9 that the County has the authority to request financial information from property owners, including through the subpoena authority contemplated under Delaware Senate Bill 230, but has not yet exercised that authority in connection with this engagement. The subpoena power had been law for six and a half months by the time the report was dated. The County did not use it once on the 50 parcels it paid an outside firm to review.
What the County bought
On April 28, 2026, after a competitive procurement, the County engaged Cushman & Wakefield Regional, LLC under State of Delaware appraisal services contract GSS24910-APPR_SVC. The firm reviewed 50 non-residential parcels the County selected under the third category in the statute: parcels worth at least $300,000 whose increase was less than half the commercial median. The firm drove past them.
The report says on page 9 that interior inspections were not performed and the improvements were not physically measured. It says the County did not have property-level financial statements, operating income and expense data, rent rolls, or lease abstracts for the parcels reviewed. It says on page 10 that the County does not perform sales ratio studies, the basic statistical test every assessment office in America runs to know whether its values are any good. It says the source of, and support for, the base rates and land value conclusions embedded in the County’s cost models could not be determined by the reviewer.
Read that last sentence twice. The County paid Tyler Technologies, Inc. more than $15 million to build its valuation models. A second firm, hired to check the work, could not find out where the numbers in those models came from.
What the firm did find, driving by, was a shopping center classified as an office building, hotel room counts, and apartment unit counts that did not match the buildings, building sizes that did not match, active billboards that were not on the record cards, a former car wash still carried as a car wash, and a commercial roll in which the overwhelming majority of properties were valued on a cost model the firm calls problematic because the land values are unverified, the depreciation is a subjective quality rating rather than a measurement, and the permit history is missing.
The firm found that the income model, the one the County says it will now move toward, carries a separate land value line that is not typical appraisal practice and must be removed by the software vendor before the County expands its use. Multifamily buildings, mobile home parks and hotels, the three commercial classes most often in appeal, appeared so rarely in the 50 that the firm reached no conclusion about them at all.
“Fifty parcels. No interiors. No rent rolls. No sales ratio study. No subpoenas. No source for the base rates. Do the math on what a review like that can find, and then ask why the County chose it.”
Here is what is not in the 23 pages. There is no parcel name. There is no address. There is no count of how many of the 50 were wrong, by how much, or in which direction. There is no dollar figure for what the County paid Cushman & Wakefield Regional, LLC. The report says on page 4 that no inference should be drawn from any such omission regarding the assessed value of any particular property, and that the parcel-level observations and value benchmarks were delivered to the County separately. The County holds them. The public got the methodology chapter.
County Executive Marcus Henry’s release lists, as its first corrective action, verifying and addressing the 50 properties reviewed in the Cushman & Wakefield report. He commissioned a review of 50 properties in April. In October, he announced he would now review the 50 properties.
The bill that arrives after Election Day
Senate Bill 228 did one more thing, and it is the part the County put in a press release first. Section 8345(e) moved the County’s tax due date from September 30, 2026, to October 12, 2026, then told the County to mail every bill no later than November 16, 2026, with payment due December 31, 2026. The County announced on April 20, 2026, that bills would go out in early November. The July 9, 2026, update moved that to mid-November. The general election in Delaware is Tuesday, November 3, 2026. Every county and school tax bill built on the 2024 reassessment, carrying the 17.2 percent county rate increase County Executive Marcus Henry signed into the Fiscal Year 2027 budget, reaches the voters of New Castle County after they have voted.
That is the second year running. In 2025, the General Assembly passed House Bill 242 in the August 12, 2025, special session, which let school districts split their rates and moved the due date to November 30, 2025. When the Court of Chancery upheld that law on October 30, 2025, the County asked for more time, and on November 6 and November 13, 2025, the Senate and House passed Senate Bill 206, sponsored by State Senator Jack Walsh and State Representative Kim Williams, pushing payment to December 31, 2025. The County says this year’s timeline is similar to last year’s. It is. Both years, the bills came after the election.
“In 2025 the bills came after the election. In 2026, the bills come after the election. In 2029 the new values come after the election. Three cycles. One calendar.”
The playbook he said he was against
On September 30, 2025, County Executive Marcus Henry sat before the General Assembly’s Joint Special Committee on Property Reassessment and accused the man he worked for. He told the committee it was his team’s understanding that the County’s assessment staff recommended several times that tentative value notices go out in the summer of 2024, in the middle of Governor Matt Meyer’s Democratic primary for governor, and that the prior administration said no.
The notices went out in mid-November 2024, after the election. Henry said homeowners lost months they needed to review and appeal values that rose an average of 477 percent for residential parcels while commercial values rose an average of 233 percent. Governor Matt Meyer’s office called the accusation inaccurate and produced a Tyler Technologies, Inc. schedule from before December 2023 that already showed a November 14, 2024, mailing.
I know Marcus Henry. He served as General Manager of Community Services under Matt Meyer from 2017 until he ran to replace him. He had no Republican opponent in November 2024. He was sworn in on January 7, 2025, and the informal appeal window closed days later. He inherited a mess and he has said so, loudly and correctly. Now look at what he announced on October 22, 2026. The next base valuation date moves to July 1, 2028. New values appear on tax bills in 2029.
Marcus Henry’s term runs through 2028. The New Castle County Executive election is November 2028, and whoever wins it, Marcus Henry or someone else, is sworn in in January 2029. Tentative notices for a July 1, 2028, base would land, on the schedule the County itself followed last time, in the fall of 2028, on top of that campaign, and the bills built on them land the following summer, after the swearing-in. Marcus Henry has scheduled the resolution of the reassessment he inherited for after the election in which he can ask for a second term, and he has done it with the same calendar he condemned Matt Meyer for in 2024.
He calls that moving the reassessment up a year. It is a year sooner than a five-year cycle the County only announced in its July 9, 2026, update. It is three years from today. The County’s own July update told residents that errors in square footage, bedroom count and condition can be corrected at any time, even without an appeal. That is true for every parcel on the roll, today, under Delaware Code Title 9, Section 8345(i) until that law expires on March 31, 2027, under the correction authority the County already had, and under a subpoena power that sunsets in two years whether the County uses it or not.
“He accused his predecessor of running out the clock on the voters in 2024. Then he commissioned a report, missed the statutory deadline, and set the fix for after his own election in 2028.”
What it has already cost you
Start with the contract I voted for. Resolution 21-110, sponsored by Council member George Smiley with Council member John Cartier as cosponsor, was introduced, tabled and passed on June 8, 2021, by a vote of 13 to 0. William Bell, David Carter, John Cartier, Lisa Diller, Dee Durham, Penrose Hollins, Janet Kilpatrick, Timothy P. Sheldon, George Smiley, Jea P. Street, David Tackett, Kenneth R. Woods and I all voted yes. It authorized the Tyler Technologies, Inc. Software as a Service and Professional Services Agreement at a total estimated cost of $14,350,738, plus reimbursables, to provide and implement a computer-assisted mass appraisal system and conduct the Fiscal Year 2024 general reassessment of every parcel in the county. I own that vote. The Council was told the contract would deliver a reassessment. It was not told the contract carried no measurable performance standards and no retainage, and nobody on the dais, including me, was told to ask. Ordinance 21-014 moved $26,640,000 into a Reassessment Reserve to pay for it.
Ordinance 21-078 appropriated $8,000,000 more to a Reassessment 2024 capital project. The County’s final quarterly report to the Court of Chancery for the quarter ending March 31, 2025, states the County had paid Tyler Technologies, Inc. $15,232,207.74 and incurred $19,968.65 in related costs. On September 30, 2025, County Executive Marcus Henry told legislators the County had spent $20 million so far on Tyler Technologies, Inc. The agreement is a Software as a Service contract, which means the County keeps paying Tyler Technologies, Inc. for as long as that software runs the roll.
Then count what came after. The County added 10 staff members to the assessment team and has authorization to hire 10 more assessors. It created an official County Assessor position, and Erin Drysdale-Ratte now leads the County’s assessors. It bought artificial-intelligence call support. It processed nearly 10,000 school tax refunds. It took more than 5,300 appeals from the 2025 roll and more than 1,500 more for 2026, against a historical average of 64 a year, and David Del Grande, New Castle County Chief Financial Officer, told The News Journal his office is about 81 percent through the 2025 appeals and the 2026 residential appeals alone could take another year.
Brandywine School District had more than $197 million in value under active 2025 appeal as of September 20, 2026. Christina School District, which holds downtown Wilmington, had some $700 million in commercial value contested across 2025 and 2026. It hired Cushman & Wakefield Regional, LLC at a price it has not printed. It announced on October 22, 2026, that it will hire a national third-party independent expert to help write the next Request for Proposals, at a price it has not printed, for a reassessment contract it has not yet bid, at a price nobody knows.
And then count the taxes. In March 2026, County Executive Marcus Henry proposed, and County Council passed, a 17.2 percent property tax rate increase to close what he called a $42 million structural deficit. The Truthline Network documented every line of that budget in The New Castle County Tax Reckoning.
The three commercial corrections the County did make in July 2026, after this law passed, show the scale of what the 2024 roll missed: the Amazon fulfillment center at the former General Motors Boxwood plant near Newport rose by more than $260 million to more than $372 million; The Press, the 243-unit Buccini Pollin Group apartment building on North Orange Street in Wilmington, went from $344,100 to more than $61 million; the JPMorgan Chase parking garage downtown went from $416,000 to more than $21 million.
Nearly $346 million in commercial value, on three parcels, found by looking. The County found them because residents and legislators named them. It did not find them with a model.
“$15,232,207.74 paid to Tyler. $20 million by the County Executive’s own count. Twenty new hires. Fifty parcels reviewed. Three parcels corrected. Seventeen-point-two percent more on your bill. Those are the numbers.”
They were told in 2008
The most damning paragraph in County Executive Marcus Henry’s release is one he wrote himself. The review, he says, reinforces the importance of recommendations made in a 2008 report by the committee formed by House Joint Resolution 22 on Statewide Property Reassessment, and the recurrence of these recommendations underscores the importance of establishing lasting processes for maintaining property data, validating assessment methodologies, and conducting regular reassessments.
Eighteen years ago, the State told New Castle County to keep its data current, verify its models, and reassess on a schedule. The County did not reassess. The Court of Chancery had to order it in May 2020. The County hired Tyler Technologies, Inc. in 2021 and did not give it the city permit data. Now, in 2026, it has paid a second firm to tell it what the 2008 committee told it, and it is calling the result a foundation.
Cushman & Wakefield Regional, LLC lays out, on pages 15 through 17, the practices the International Association of Assessing Officers has published for decades: exception reporting before values are released, sales ratio studies with a coefficient of dispersion and a price-related differential, sales verification, a written procedures manual the county keeps rather than the contractor, a retainage clause so the vendor is not paid in full until the values survive appeal, and a defined reassessment cycle. The report describes those as best practices. In Maryland, which reassesses one third of the state every year, they are Tuesday. The County that signed a $14.35 million contract without measurable performance standards or retainage, and that does not run a sales ratio study, is now being told to start.
What has to happen now, not in 2028
Enough. The people of New Castle County are not asking for a better reassessment in 2029. They are asking that the one they are paying for today be fixed today. The authority exists, and it is running out. Section 8345(i) lets the County review any parcel where it appears an error occurred, in any category it defines, until the whole Act expires on March 31, 2027. The subpoena power in Senate Bill 230 exists and expires in two years. The permit data from Wilmington and every other municipality has been required by law since July 23, 2026. The County says corrections to physical errors can be made at any time. The parcel-level findings on the 50 properties are sitting in the County’s files right now.
So here is the standard County Executive Marcus Henry should be held to, the same standard he held Matt Meyer to on September 30, 2025. Publish the parcel-level findings on all 50 properties, with the addresses and the dollar differences, before the bills go out. Use the subpoena power on every commercial parcel in the four statutory categories, not on a sample of 50, and publish the count. Correct the roll now, under the authority the County already holds, and issue supplemental bills where the law allows. Publish what Cushman & Wakefield Regional, LLC was paid. Run a sales ratio study on the 2024 roll and publish the coefficient of dispersion, so that for the first time since 1983 the residents of this county can see a number that says whether their assessments are uniform. Put the retainage clause and the performance standards in the next contract and publish the draft before it is bid.
Residents do not have to wait for any of that. Every property owner can file a correction request for a factual error at any time by calling the Assessment Office at 302-395-5520 or filing online. Every property owner can appeal through the Board of Assessment Review when the next window opens on January 1, 2027. Every resident can pull the County’s parcel search and compare a commercial neighbor’s assessment to its sale price, which is exactly how Amazon, The Press and the JPMorgan Chase garage were caught. And every resident will have a tax bill in hand by November 16, 2026, thirteen days after this year’s election, with two more years to decide what to make of the man who scheduled the fix for after his own.
“Matt Meyer waited until after the election. Marcus Henry said that was wrong. Marcus Henry is waiting until after the election. Both were wrong. Both are wrong. The residents of New Castle County are the ones
paying for it either way.”
Key Facts
Senate Substitute 1 for Senate Bill 228, sponsored by State Senator Dan Cruce and State Representative Cyndie Romer with twelve cosponsors, passed the Senate on January 22, 2026, passed the House with House Amendment 2 on January 29, 2026, and became law without Governor Matt Meyer’s signature on February 11, 2026. Delaware Code Title 9, Section 8345(d) required all revisions and corrections from the quality control review to be made no later than September 30, 2026.
Section 3 of the Act expires the entire quality control law, including the County’s authority to add categories of parcels for review under Section 8345(i), on March 31, 2027. Section 1916(e) of Title 14 moved school district tax warrants to October 22, 2026, and directed the State to advance Division I funds to any New Castle County district short of local funds because of the delay.
The Cushman & Wakefield Regional, LLC report, Non-Residential Assessment System Review and Best Practices, is dated October 2, 2026, two days after the statutory correction deadline. New Castle County released it on October 22, 2026.
The County engaged Cushman & Wakefield Regional, LLC on April 28, 2026, under State appraisal services contract GSS24910-APPR_SVC to review 50 non-residential parcels. The fee has not been published by the County.
The review performed exterior inspections only. The County had no rent rolls, leases, or income and expense data for the 50 parcels and did not use the subpoena power Governor Matt Meyer signed into law on March 12, 2026, in Senate Bill 230.
The report states the County does not perform sales ratio studies and that the source and support for the base rates and land values in the County’s cost models could not be determined.
The public report names no parcel, no address, and no dollar correction. Parcel-level findings were delivered to the County separately. The County’s first listed corrective action is to verify and address the 50 properties.
Section 8345(e) requires the County to mail all 2026 tax bills no later than November 16, 2026, with payment due December 31, 2026. The general election is November 3, 2026. In 2025, Senate Bill 206 moved payment to December 31, 2025, after that year’s election.
County Executive Marcus Henry announced the next base valuation date will move to July 1, 2028, with new values on 2029 tax bills. His term ends in 2028. The County Executive election is November 2028, and the winner is sworn in in January 2029.
Resolution 21-110, sponsored by Council member George Smiley and cosponsored by Council member John Cartier, passed New Castle County Council 13 to 0 on June 8, 2021, and authorized the Tyler Technologies, Inc. contract at $14,350,738 plus reimbursables. The County reported $15,232,207.74 paid to Tyler Technologies, Inc. as of March 31, 2025. County Executive Marcus Henry told legislators on September 30, 2025, that the County had spent $20 million on Tyler Technologies, Inc.
Ordinance 21-014 placed $26,640,000 in a Reassessment Reserve. Ordinance 21-078 appropriated $8,000,000 to a Reassessment 2024 capital project.
The County has added 10 assessment staff, has authority to hire 10 more assessors, created a County Assessor position, received more than 5,300 appeals from the 2025 roll and more than 1,500 for 2026 against a historical average of 64 a year, and processed nearly 10,000 school tax refunds.
In July 2026, the County raised the assessment of the Amazon Boxwood fulfillment center to more than $372 million, The Press apartments on North Orange Street from $344,100 to more than $61 million, and the JPMorgan Chase garage from $416,000 to more than $21 million, nearly $346 million on three parcels.
House Bill 460, signed July 23, 2026, requires New Castle County municipalities to submit building permit data to the County monthly. Tyler Technologies, Inc. told legislators it raised the missing city permit data with the County roughly 70 times since 2022.
County Executive Marcus Henry’s October 22, 2026, release states the review reinforces recommendations made in the 2008 House Joint Resolution 22 committee report on statewide property reassessment.
Questions Residents Are Asking
Will my 2026 tax bill reflect any correction from this review?
No. New Castle County Chief Financial Officer David Del Grande said the school districts were unable to factor in any corrections from the 50-property sample before their tax warrants were due on October 22, 2026. The statutory correction deadline of September 30, 2026, passed before the report was dated.
When will I get my bill and when is it due?
Delaware Code Title 9, Section 8345(e) requires the County to mail every bill no later than November 16, 2026, with payment due December 31, 2026. Penalties begin after January 1, 2027, at 6 percent of the current charge plus 1 percent per month on the unpaid balance.
Can the County fix errors before 2028?
Yes. Section 8345(i) lets the County review any parcel where it appears an error or mistake in valuation occurred, until the Act expires on March 31, 2027. Senate Bill 230 gives it subpoena power over non-residential owners until that law sunsets in two years. The County’s own July 9, 2026, update says factual errors in property characteristics can be corrected at any time.
Which 50 properties were reviewed, and what did the review find on each?
The County has not published the addresses or the parcel-level findings. The report states those observations and value benchmarks were delivered to the County separately.
What did the Cushman & Wakefield review cost?
The County has not published the fee. The engagement was made under State of Delaware appraisal services contract GSS24910-APPR_SVC.
What can I do about my own assessment?
File a correction request for any factual error in your property record at any time through the Assessment Office at 302-395-5520 or the County website. File an appeal with the Board of Assessment Review when the next window opens on January 1, 2027. Use the County parcel search to compare commercial assessments near you to their sale prices.
Author’s Disclosure
Karen Hartley-Nagle served as President of New Castle County Council from November 2016 to November 2024, and as an appointee to the New Castle County Board of Adjustment from 2012 to 2016. She voted yes on Resolution 21-110 on June 8, 2021, and presided over the Council that considered Ordinance 21-014 and Ordinance 21-078 in 2021. She was a candidate for New Castle County Executive in 2024. Firsthand knowledge of Council procedure, the Office of Finance, and the reassessment reserve is used in this brief where stated. All figures are drawn from the public record cited in the Evidence File.
The Evidence File: Receipts, Sources, and Primary Documents
Compiled October 23, 2026. Links verified October 23, 2026. 28 documents. APA seventh edition; Bluebook for legislative materials.
Part I. Documents the State and County Have Not Published
NP-01. The parcel-level observations and value benchmarks for the 50 reviewed properties, delivered by Cushman & Wakefield Regional, LLC to New Castle County and referenced on pages 7, 8, and 18 of the public report.
NP-02. The fee paid to Cushman & Wakefield Regional, LLC under State contract GSS24910-APPR_SVC.
NP-03. Any sales ratio study, coefficient of dispersion, or price-related differential for the 2024 New Castle County reassessment roll.
NP-04. Any record of a subpoena issued by the New Castle County Office of Finance under Senate Bill 230, and the annual report on its use required by that law.
Part II. The Record
I. County Documents and Press Releases
S-001. New Castle County. (2026, October 22). New Castle County advances assessment improvements following independent assessment review [Press release].
S-002. New Castle County. (2026, July 9). New Castle County reassessment: Progress update [Press release].
S-003. New Castle County. (2026, April 20). County Executive Marcus Henry announces quality control agreement and tax billing updates [Press release].
S-004. New Castle County Council. (2021, June 8). Resolution No. 21-110: Authorizing the execution of a Software as a Service and Professional Services Agreement with Tyler Technologies, Inc. to provide and implement a computer-assisted mass appraisal system and conduct the Fiscal Year 2024 general reassessment.
S-005. New Castle County Council. (2021, June 8). Council legislation record, R21-110: Sponsors, status, and roll call vote (13 yes, 0 no).
S-006. New Castle County. (2025). Final report of New Castle County regarding reassessment for the quarter ending March 31, 2025 (C.A. No. 2018-0029-JTL).
S-007. New Castle County. (2024). Report of New Castle County regarding reassessment for the quarter ending March 31, 2024 (C.A. No. 2018-0029-JTL).
S-008. New Castle County. (2024, November 15). New Castle County Executive-Elect Henry launches transition website and transition plans [Press release].
II. Independent Review
S-009. Cushman & Wakefield Regional, LLC. (2026, October 2). Non-residential assessment system review and best practices: New Castle County, Delaware. Prepared pursuant to 9 Del. C. § 8345 / 14 Del. C. § 1916 (SB 228). Published by New Castle County, October 22, 2026.
III. Legislation and Session Laws
S-010. S.S. 1 for S.B. 228, 153rd Gen. Assemb. (Del. 2026), enacted without signature Feb. 11, 2026, codified at 9 Del. C. § 8345 and 14 Del. C. § 1916.
S-011. S.B. 228, 153rd Gen. Assemb., Bill Detail (Del. 2026).
S-012. S.S. 1 for S.B. 228 as amended by H.A. 2, 153rd Gen. Assemb., Bill Detail and Engrossment (Del. 2026) (released Jan. 29, 2026).
S-013. S.S. 1 for S.B. 230, 153rd Gen. Assemb. (Del. 2026), signed Mar. 12, 2026, 85 Del. Laws ch. 239.
S-014. H.B. 460, 153rd Gen. Assemb. (Del. 2026), signed July 23, 2026 (municipal building permit data).
S-015. Office of the Governor. (2026, March). Legislative advisories 35: Legislation signed by Governor Matt Meyer, including S.S. 1 for S.B. 230 (3/12/26).
S-016. Delaware Senate Democrats. (2026, March 11). Senate passes bill granting subpoena powers to counties, ensure fair market property values [Press release].
S-017. Delaware Senate Democrats. (2025, November 6). Senate votes unanimously to extend New Castle County property tax deadline to Dec. 31 [Press release].
S-018. Delaware House Democrats. (2025, November 13). House passes bill to extend New Castle County property tax payment deadline [Press release].
S-019. Delaware House Democrats. (2025, August 13). General Assembly passes legislation to provide short-term relief to residents following property tax reassessments [Press release].
S-020. Delaware Senate Republicans. (2025, September 30). Pettyjohn, Buckson raise concerns after initial special committee meeting [Press release].
IV. News Reporting
S-021. Powers, K. (2026, October 22). New Castle County plans to accelerate next reassessment to 2028. The News Journal.
S-022. Mueller, S. (2025, September 30). ‘Somebody’s in trouble’: Legislative committee hearing on Delaware property reassessments probes lack of data sharing and delay in release of tax notices. WHYY.
S-023. Delaware Public Media. (2026, January 26). Bills offering counties legal teeth in property assessment move to House.
S-024. Delaware Public Media. (2025, January 7). Marcus Henry takes over as New Castle County Executive.
S-025. Delaware Business Times. (2021). Delaware reassessments land in hands of Texas firm.
S-026. Tyler Technologies, Inc. (2021, October 21). Tyler Technologies to conduct property reassessment for State of Delaware [Press release]. Business Wire.
V. The Truthline Network
S-027. Hartley-Nagle, K. (2026). The New Castle County Tax Reckoning. The Truthline Network.
S-028. Hartley-Nagle, K. (2025). The forty-year tax storm: Timeline of New Castle County Council reassessment and Tyler Technologies legislation. The Truthline Network.
Attribution
This brief is published by The Truthline Network, karenhartleynagle.com. Karen Hartley-Nagle, Founder, Publisher, and Editor-in-Chief.
Cite as: Hartley-Nagle, K. (2026, October 23). The report came two days late. The fix comes three years late. The Truthline Network. https://www.karenhartleynagle.com/post/the-report-came-late-your-tax-bill-is-still-coming
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