Which process allows property owners to contest property tax assessments in Delaware?

In Delaware, the legal appeal process through the Board of Assessment Review provides property owners with a structured and formal mechanism to contest property tax assessments. This board is specifically tasked with hearing disputes regarding property valuations placed by local assessors. When a property owner believes that their property has been overvalued for tax purposes, they can file an appeal with the Board of Assessment Review.

This process is beneficial because it is tailored to handle disputes specifically related to property assessments and follows established procedures that ensure fairness and transparency in the appeal process. The Board operates under specific rules and regulations outlined by Delaware law, which provides a clear path for property owners to present their case and seek a review of the assessor's determination.

While other options such as court proceedings, negotiation with the county assessor, and state property tax commission hearings exist, they do not specifically focus on the assessment appeal process in the same structured manner as the Board of Assessment Review does. Thus, the Board of Assessment Review is the most appropriate and effective venue for contesting property tax assessments in Delaware.