Delaware Superior Court Affirms County Board’s Property Tax Assessment

The Delaware Superior Court affirmed the Kent County Board of Assessment’s decision regarding the tax assessments for two properties owned by a taxpayer. The taxpayer argued that the tax assessment overvalued his properties. After careful consideration, the Board adopted the assessor’s revised assessments, lowering Property 1’s value by $24,300 and Property 2’s by $118,100. The taxpayer appealed, arguing that the assessments still overvalue the properties. The Court held that the taxpayer failed to show that the Board acted arbitrarily or capriciously and affirmed the Board’s decision as supported by substantial evidence. [Burroughs v. Kent Cnty. Assessment Off., Del. Super. Ct., ...