PRESS RELEASE: Councilwoman Christian Willauer Files Formal Equity Complaint to New Castle County Over Property Assessments
October 2, 2026
Councilwoman Christian Willauer Files Formal Equity Complaint to New Castle County Over Property Assessments
Complaint asks County to review unfair and inequitable assessments of properties located in Hilltop, West Center City and Tilton Park neighborhoods compared to Greenville and find and fix the errors.
Click here to view and download the report.
Wilmington, DE – Wilmington City Council Member Christian Willauer, who represents the 5th District, announced that she filed a formal complaint with New Castle County last week requesting a review and correction of property assessments in Wilmington’s Hilltop, West Center City and Tilton Park neighborhoods.
The complaint was filed pursuant to Title 9, Chapter 83, Section 8318 of the Delaware Code, which provides a process for correcting inaccurate assessments when real estate in one election or representative district, when compared with other districts, has not been assessed in a fair and equitable manner:
TITLE 9 Counties County Taxes
CHAPTER 83. Valuation and Assessment of Property
Subchapter I. General Provisions
§ 8318. Adjustment of assessment inequalities between districts.
“If any taxable shall make complaint to a board of assessment that the real estate in any election or representative district, as compared with other such districts, is not assessed in a fair and equitable manner, the board, or some member thereof, shall visit personally the district, and inspect personally the properties, the assessment of which is complained of, thereby to equalize and make perfect the assessments.”
Willauer’s complaint specifically challenges assessments in Election District 03-01, which includes Tilton; Election District 03-04, which includes West Center City; and Election District 03-06, which includes Hilltop. The complaint compares assessment patterns in those districts with Election Districts 12-04 and 12-09 in the Greenville area.
Under Title 9, Section 8306(a) of the Delaware Code, property subject to assessment must be assessed at its fair market value as of the date of the county’s most recent reassessment base year. New Castle County identifies July 1, 2024, as the effective valuation date for its reassessment.
Willauer submitted a report with the complaint analyzing property sales between January 1, 2022, and June 30, 2024 in three Wilmington election districts and the two Greenville-area districts.
According to the report, the analysis found substantial differences between the assessments of recently sold properties in the three Wilmington election districts compared to the two Greenville-area districts examined. Specifically, for properties that sold between January 1, 2022 and June 30th, 2024
- Many properties in the Greenville election districts were assessed for LESS than they sold for.
- Many properties in the City of Wilmington Election Districts were assessed for MORE than they sold for.
Willauer said the complaint also raises concerns about land valuations assigned to small commercial parcels in Wilmington. According to the report, small commercial parcels in the City received land assessments that Willauer contends are inconsistent with their size and market value, resulting in higher overall assessments.
“This is not simply about whether one individual property received the wrong assessment,” said Councilwoman Willauer. “We are asking whether there is a broader pattern affecting entire neighborhoods. If the data demonstrates that similarly situated taxpayers were treated differently, then the County has an obligation to examine those disparities and address them.”
Complaint Proposes a Data-Based Review
In addition to identifying alleged assessment inequalities between districts, Willauer’s report proposes a methodology she says the County could use to review and correct the Wilmington assessments.
The report analyzes actual property sales based on characteristics including whether a property was renovated or unrenovated and its number of bedrooms and bathrooms. Willauer said those distinctions are particularly important in neighborhoods experiencing significant property rehabilitation and house-flipping activity because renovated and unrenovated properties may have substantially different market values.
The report argues that existing sales information, property-characteristic records and City of Wilmington permitting data could be used together to identify renovated properties and establish more accurate valuations without requiring interior inspections of every home.
“The purpose of filing this complaint is not only to identify a problem but to present a potential path toward correcting it,” said Councilwoman Willauer. “New Castle County has property characteristic data, the City has provided the County with permitting information, and actual sales data for residential homes is readily available. We are asking the County to use this information to determine assessments that accurately reflect fair market value.”
Willauer is requesting that New Castle County review the assessment patterns identified in her complaint and take the actions required under Delaware law to address any assessment inequalities it determines exist in Election Districts 03-01, 03-04 and 03-06.
“Property assessments have real consequences for homeowners, renters, small businesses and entire neighborhoods,” said Councilwoman Willauer. “Residents deserve confidence that the assessments used to calculate their property taxes are accurate and that the same standards are being applied fairly throughout New Castle County. I am asking the County to thoroughly review this complaint and ‘equalize and make perfect the assessments.”
Background
New Castle County’s Assessment Division states that property in the County is assessed at its fair market value as of July 1, 2024. Delaware law requires property subject to assessment to be assessed at fair market value as of the date of the county’s most recent reassessment base year.
Willauer’s complaint relies on a separate provision of Delaware law, Title 9, Section 8318, concerning alleged assessment inequalities between districts. The complaint asks New Castle County to examine whether the three Wilmington election districts identified in the filing have been assessed in a fair and equitable manner compared with other districts.
Click on the image to watch the press conference:
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MEDIA CONTACT:Yesenia TaverasDirector of Communications, Wilmington City CouncilOffice: (302)576-2585
Mobile: (302)757-5748Email: ytaveras@wilmingtonde.govCity Council Website: www.wilmingtoncitycouncil.com