Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Delaware, property tax is imposed by local governments, such as counties, school districts, and municipalities, on real estate based on the property's assessed value. The revenue from property taxes is typically used to fund public services like education, law enforcement, fire protection, and infrastructure maintenance. Property assessments in Delaware are conducted by the county in which the property is located, and the assessed value is intended to reflect the fair market value of the property. Property owners in Delaware have the right to appeal their property's assessed value if they believe it is incorrect. This appeal process usually begins with a review by the local tax assessor's office or a county board of assessment. If the property owner is not satisfied with the outcome of the administrative review, they may further appeal to the state's court system. It's important for property owners to be aware of the deadlines and procedures for filing an appeal, which can vary by county.