Wilmington Councilwoman Christian Willauer has filed a formal complaint alleging that New Castle County’s property reassessment treated some Wilmington neighborhoods inequitably compared with areas near Greenville. The complaint says homeowners in Hilltop, Tilton and West Center City are assessed above their homes’ sale prices, while properties in the Hoopes Reservoir and Barley Mill districts are assessed below theirs. Willauer is seeking a county reinspection.
News From The States reported that Willauer compared more than 400 sales from Tyler Technologies’ 2023 and 2024 assessment period across the five districts. In her analysis, 71% of Hilltop properties had assessed values exceeding 110% of their sale prices; more than 60% of properties in Tilton and West Center City were also above that threshold. The comparable shares were 23% in Hoopes Reservoir and 9% in Barley Mill. In those Greenville-area districts, 29% and 55% of properties, respectively, were assessed below 90% of their sale prices, compared with no more than 18% in any of the three Wilmington districts.
A West Center City Resident Feels the Squeeze
West Center City resident Alethea Smith-Tucker told News From The States that the assessments have strained her and her neighbors. The outlet reported that Willauer said residents’ concerns about tax bills tied to the reassessment prompted her to file the complaint.
Willauer’s complaint says one factor behind the alleged disparity was the use of comparable sales involving renovated homes resold by flippers to assess Hilltop properties. The complaint contrasts unrenovated Hilltop homes, with median sale prices ranging from $55,000 to $110,000, with renovated properties selling for $112,000 to $260,000. Hilltop’s median assessment is now above $180,000.
An Obscure 1919 Statute Forces the County’s Hand
Willauer’s complaint leans on a state statute that lets any tax-paying property owner allege that districts are assessed unfairly or inequitably compared to one another, which then directs the assessment authority to reinspect the affected properties. The law dates back to at least 1919. The century-old state statute provides that if a property owner files such a complaint, the assessment authority is legally obligated to personally visit the district and inspect properties to “equalize and make perfect the assessments.” Because New Castle County uses its Office of Finance assessment office rather than a board of assessment, that reinspection duty falls to county finance staff…