Tax Frequently Asked Questions

  1. What is the definition of real property?
  2. What is the definition of capitation tax?
  3. When should I expect to receive my Sussex County Tax Bill? Or Supplemental Bills?
  4. When is my Sussex County Tax Bill due?
  5. What should I do if I don't receive my tax bill?
  6. Can I pay my tax bill by credit card?
  7. Who do I make my check payable to? What address do I use?
  8. What penalties are charged if I do not pay my bill on time?
  9. Can payments be made on the County Tax Bill other than on the due date?
  10. If my taxes are incorrectly billed, how do I receive a refund?
  11. Does my mortgage company receive a copy of my tax bill?
  12. How do I change my mailing address on my account?
  13. How do I apply for a Senior Citizen, Disability, or a State 65 exemption?
  14. Are property taxes billed on a calendar year or some other basis?
  15. How will I be affected if the check I mail does not clear my bank?
  16. What should I do if I recently sold my property and I'm still getting the tax bill?
  17. Why should I pay a penalty on a late payment when I never received my tax bill?
  18. Why do I have to pay school taxes when I don't have children in school and/or I live out-of-state?
  19. I paid my bill and my mortgage company paid it also, what do I do?
  20. I noticed "Special Community Lien" in the description of my property. What exactly does that mean?

What is the definition of real property?

Real property is any land and/or improvements to the land, such as a manufactured home either situated on private property or in a manufactured home park, chicken houses, sheds, and garages.


What is the definition of capitation tax?

Anyone over the age of 21 that is a resident of Sussex County is responsible for paying a capitation tax.


When should I expect to receive my Sussex County Tax Bill? Or Supplemental Bills?

Tax notices are mailed in early August. Supplemental I bills are mailed in October, Supplemental II are mailed in January, and Supplemental III are mailed in April.


When is my Sussex County Tax Bill due?

Tax bills are due September 30th. Supplemental I bills are due December 31st, Supplemental II are due March 31st, and Supplemental III bills are due June 30th. The Treasury Division will honor postmarks.


What should I do if I don't receive my tax bill?

Contact the Billing Office at 855-7871.


Can I pay my tax bill by credit card?

Sussex County accepts tax payments with the use of most major credit cards or by check. Payment can be made on the Sussex County website or in person at the Treasury Office. If you have additional questions regarding payment options, contact the Tax Office at 855-7760.


Who do I make my check payable to? What address do I use?

Make checks, money orders, or cashier checks payable to: Sussex County Government, PO Box 429, Georgetown DE 19947. Note: Please provide property ID number when making payment to ensure payment is applied to the proper account.


What penalties are charged if I do not pay my bill on time?

The penalty rate is 1.5% per month.


Can payments be made on the County Tax Bill other than on the due date?

Yes, but that does not stop the penalty from accruing. The County has adopted a partial payment system. Contact the Tax Office for more information.


If my taxes are incorrectly billed, how do I receive a refund?

By either contacting the Billing Division or the Assessment Office, the complaint will be researched. The process takes anywhere from 4 to 6 weeks to receive a refund.


Does my mortgage company receive a copy of my tax bill?

Beginning with the 2009-10 tax year, the Billing Division will forward tax billing information to the property owner's mortgage company. Copies of tax bills can be obtained by visiting our Self Service portal or by contacting the Billing Office at (302) 855-7871.


How do I change my mailing address on my account?

Address changes for real estate taxes are handled by the Tax Office. Changes for mobile homes and capitation taxes are handled by the Assessment Office. Changes can also be made by phone, using the form on the back of the tax bill or by submitting a request through the website.


How do I apply for a Senior Citizen, Disability, or a State 65 exemption?

Applications, procedures and qualifications are available by calling the Assessment Office at 855-7824. The State 65 exemption form is available on the website.


Are property taxes billed on a calendar year or some other basis?

Property taxes are billed on a tax year from July 1st to June 30th.


How will I be affected if the check I mail does not clear my bank?

Payment will be reversed off the account if, after automatically re-depositing the check it is returned for a second time. The tax billing system will automatically apply a $25 service fee, as well as any penalties that may apply.


What should I do if I recently sold my property and I'm still getting the tax bill?

Contact the Assessment Office at 855-7824 for all ownership changes.


Why should I pay a penalty on a late payment when I never received my tax bill?

It is the property owner's responsibility to ensure their taxes are paid timely each year. Failure to receive a tax bill does not relieve the taxpayer of his responsibility for timely payment or constitute cause for cancellation of penalty.


Why do I have to pay school taxes when I don't have children in school and/or I live out-of-state?

A percentage of every tax dollar paid is for school tax. The Treasury Division is mandated by State law to collect school taxes on each parcel within the County.


I paid my bill and my mortgage company paid it also, what do I do?

The first payment received will be credited to the account. When the duplicate payment is received, the payment system will not allow for the second payment to be processed. The duplicate payment will be returned to the sender.


I noticed "Special Community Lien" in the description of my property. What exactly does that mean?

A "Suburban Community" means any unincorporated community within the State which would benefit by the laying, repairing or completion of streets, signs, sidewalks, and the installation of surface drainage and storm sewers. The words "Special Community Lien" are to be placed in the description of each property in order that persons, such as prospective buyers or attorneys, shall be informed that special liens exist against the property until such time the lien is paid in full. The following are "Special Communities" within the County: Quaker Road, Bay View, West Ocean Farms, Conley Chapel Village, Edgewater Acres, Indian River Acres, Joy Beach and Holly Oak.