State Tax Appeal

Delaware State Tax Appeal

A two-step administrative track — written protest to the Director of Revenue, then a petition for review to the Delaware Tax Appeal Board — followed by an appeal to the Superior Court (30 Del. C. §§ 523, 544, 331)

IMPORTANT — READ FIRST: Delaware's Tax Appeal Chain

A taxpayer who disputes a state tax administered by the Delaware Division of Revenue
(personal and corporate income, gross receipts, withholding, and similar taxes imposed
under Title 30) follows the appeal process set out in Chapter 5, Subchapter III (protest
and determination) and Chapter 3, Subchapter II (Tax Appeal Board) of Title 30 of the
Delaware Code:

1. Written protest to the Director of Revenue (30 Del. C. § 523). After the Division
   mails a notice of proposed assessment (§ 521) or a disallowance of a claim for
   credit or refund, the taxpayer files a written protest with the Director within 60
   days (30 days for trust fund taxes; 120 days if the taxpayer is outside the United
   States for certain Chapter 11 taxes). The protest must state the grounds; the taxpayer
   may request an oral hearing. Use PART A.

2. Director's determination (§§ 524, 525). The Director reconsiders and mails a written
   notice of determination (certified/registered mail) with findings of fact. The
   determination becomes final 60 days (30/120) after mailing unless the taxpayer seeks
   review.

3. Petition for review to the Delaware Tax Appeal Board (§ 544). Within that same 60-day
   (30/120) window, the taxpayer petitions the Tax Appeal Board to review the Director's
   determination. Use PART B.

4. Appeal to the Superior Court (§ 331). From a Tax Appeal Board decision, the taxpayer
   appeals to the Superior Court of the county where the hearing was held by filing a
   notice of appeal with the Prothonotary within 30 days of the order. (Alternatively,
   under § 333, either party may remove the appeal from the Board to the Superior
   Court if the amount in controversy exceeds $50,000, or by leave of the Board — trial
   is without a jury.) Use PART C.

Collection is suspended by the appeal (§ 530). If the taxpayer timely seeks Tax Appeal
Board review under § 544 (or judicial review under § 331), the proposed assessment is not
deemed assessed until the Board determination becomes final and non-reviewable (or a final
court order is entered) — so enforced collection of the contested amount does not proceed
while the appeal is pending.

Deadlines are jurisdictional. The 60-day (30-day trust-fund-tax) protest and review windows
and the 30-day Superior Court appeal window are strict; missing the protest deadline makes
the proposed assessment a final assessment and forfeits the administrative appeal.

Property tax (ad valorem) is different and is not handled by the state Tax Appeal
Board — see the note at the end of this template.

PROCEDURAL ROADMAP (state taxes administered by the Division of Revenue)

PART A — WRITTEN PROTEST TO THE DIRECTOR OF REVENUE (30 DEL. C. § 523)

BEFORE THE DIRECTOR OF REVENUE — DELAWARE DIVISION OF REVENUE

A-1. Nature of the Protest

Taxpayer [TAXPAYER LEGAL NAME] protests, under 30 Del. C. § 523, the following action
of the Delaware Division of Revenue and requests reconsideration:

• ☐ Notice of proposed assessment dated [DATE MAILED]; or
• ☐ Disallowance of a claim for credit or refund dated [DATE MAILED].

This protest is filed within 60 days (☐ 30 days — trust fund taxes; ☐ 120 days —
taxpayer outside the U.S. for certain Chapter 11 taxes) of the date the notice was mailed.

A-2. Parties and Representative

A-3. The Action Being Protested

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit or
review, and the specific adjustments giving rise to the proposed assessment or disallowance.
Attach the Division's notice and supporting documents as exhibits.]

1. [____]
2. [____]
3. [____]

A-5. Grounds for the Protest

Taxpayer protests on the following grounds (§ 523 requires the protest to set forth the
grounds):

1. [Ground 1] — [e.g., income was improperly computed or apportioned to Delaware].
2. [Ground 2] — [e.g., a deduction, credit, or exemption was wrongly disallowed].
3. [Ground 3] — [e.g., the assessment is time-barred; the penalty should be waived; the
   interest was miscomputed].

A-6. Oral Hearing and Relief Requested

☐ Taxpayer requests an oral hearing before the Director (§ 523). ☐ Taxpayer submits the
protest for determination on the written record.

Taxpayer requests that the Director withdraw or reduce the proposed assessment (or
allow the claimed credit or refund) and abate the related penalty and interest.

A-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Taxpayer (DE Bar No. [____]) ☐ Taxpayer / Officer ☐ Authorized representative
[FIRM / ADDRESS / PHONE / EMAIL]

PART B — PETITION FOR REVIEW TO THE DELAWARE TAX APPEAL BOARD (30 DEL. C. § 544)

BEFORE THE TAX APPEAL BOARD OF THE STATE OF DELAWARE

PETITION FOR REVIEW OF THE DIRECTOR'S DETERMINATION — 30 Del. C. § 544

B-1. Jurisdiction and Timeliness

1. This petition is brought under 30 Del. C. § 544 to review the Director of Revenue's
   determination dated [DATE OF DETERMINATION] (attach as Exhibit A).

2. This petition is timely, filed within 60 days (☐ 30 days — trust fund taxes; ☐ 120
   days — outside the U.S.) of the mailing of the Director's determination (30 Del. C.
   §§ 525, 544).

3. Collection of the contested amount does not proceed while this review is pending
   (30 Del. C. § 530).

B-2. The Determination and Amount in Dispute

B-3. Statement of Facts

[Set out a concise statement of the facts, identify the Director's determination being
reviewed, and attach it and the underlying notice as exhibits.]

1. [____]
2. [____]
3. [____]

B-4. Grounds — The Determination Is Erroneous

The Director's determination is erroneous and should be set aside. The taxpayer bears the
burden of proving the assessment erroneous by a preponderance of the evidence:

1. [Ground 1] — [____]
2. [Ground 2] — [____]
3. [Ground 3] — [____]

B-5. Relief Requested

Petitioner asks the Tax Appeal Board to reverse or modify the Director's determination,
abate the tax, penalty, and interest to the extent erroneous, allow any claimed
credit or refund with statutory interest, and grant such further relief as is appropriate.

B-6. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], Counsel for Petitioner (DE Bar No. [____])
[FIRM / ADDRESS / PHONE / EMAIL]

PART C — APPEAL TO / REMOVAL TO THE SUPERIOR COURT (30 DEL. C. §§ 331, 333)

IN THE SUPERIOR COURT OF THE STATE OF DELAWARE, IN AND FOR [COUNTY] COUNTY

NOTICE OF APPEAL FROM THE DECISION OF THE TAX APPEAL BOARD — 30 Del. C. § 331

1. Appellant appeals to this Court from the decision and order of the Tax Appeal Board
   entered [DATE OF BOARD ORDER] (attach as Exhibit A).

2. This appeal is timely, filed with the Prothonotary within 30 days of the date of
   the Board's order (30 Del. C. § 331). ☐ The Board granted an extension to [DATE] on
   good cause / pending a rehearing motion.

3. Venue lies in [COUNTY] County, where the Tax Appeal Board hearing was held.

4. ☐ Alternatively — removal (§ 333): the amount in controversy exceeds $50,000, and
   Appellant files this as a notice of removal of the pending Board appeal to this Court;
   the matter shall be tried without a jury.

Grounds: [State the legal errors in the Board's decision; the Superior Court reviews the
record for errors of law and whether the Board's findings are supported by substantial
evidence.]

Dated: [__/__/____] Signature: _______________________________
[NAME], Counsel for Appellant (DE Bar No. [____]) — [FIRM / ADDRESS / PHONE / EMAIL]

NOTE — REAL PROPERTY (AD VALOREM) TAX (DIFFERENT PROCEDURE)

Delaware real property tax is assessed and administered at the county level (New
Castle, Kent, and Sussex) — not by the state Division of Revenue or the state Tax Appeal
Board. A property owner who disputes an assessed value appeals to the county's Board of
Assessment Review (BOAR) by the county's filing deadline, and may then appeal an adverse
BOAR decision to the Superior Court (generally within 30 days of the Board's
decision). Delaware's counties completed a statewide reassessment in 2024–2025 and are now on
a five-year reassessment cycle; confirm the current appeal deadline and forms with the
specific county's Board of Assessment / Office of Assessment.

SOURCES AND REFERENCES

• Delaware Division of Revenue — Tax Appeal Process (official agency summary of
  §§ 523, 524, 525, 544, 331): https://revenue.delaware.gov/tax-appeal-process/

• 30 Del. C. § 523 (protest by taxpayer — 60/30/120 days) — Delaware Code:
  https://delcode.delaware.gov/title30/c005/sc03/index.html

• 30 Del. C. § 544 (review of the Director's determination — petition to the Tax Appeal
  Board) — Delaware Code: https://delcode.delaware.gov/title30/c005/sc04/index.html

• 30 Del. C. § 331 (appeals from Tax Appeal Board to Superior Court — 30 days) —
  Delaware Code: https://delcode.delaware.gov/title30/c003/sc02/index.html

• 30 Del. C. § 333 (removal to Superior Court; > $50,000; no jury):
  https://law.justia.com/codes/delaware/title-30/chapter-3/subchapter-ii/section-333/

• 30 Del. C. § 530 (assessment not deemed made while Board/judicial review is pending):
  https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-530/

• Delaware Tax Appeal Board — opinions and forms:
  https://finance.delaware.gov/home/state-tax-appeal-board/