Taxes

Overview
Town taxes are billed by May 15 each year for the following 12 months. The current tax rate is $.40 per $100 of the assessed property value. A 6% discount is allowed for the payment of taxes if payment is made by 4:30 p.m. on July 1 of the current tax year.

A penalty of 1.5% will be added to all taxes not paid prior to September 30 of the current tax year.

In addition to the rates stated above, any new or additional taxes will be imposed upon the seller on a prorated scale. These will be imposed subsequent to the effective date of the rates.

Appeals
The tax record for each year is available for inspection 10 days prior to the first Monday in April. Tax appeals are heard by the mayor and Town Council during council meetings:
  • You must notify Town Hall in writing 5 days prior to Appeals Day to appeal your property assessment
  • 4 p.m. - 7 p.m.
  • First Monday of April
  • Town Hall Conference Room
    27 S Market St. Plaza
    Smyrna, DE 19977