Rehoboth Beach charter sets voter rules and property tax assessments

A person may vote in city elections if registered, at least 18, and qualified under one of the listed rules. A resident must live in Delaware and Rehoboth Beach. Freeholders and qualifying leaseholders may vote whether or not they live in Delaware or the city. A person may qualify as a city resident, a freeholder, or a leaseholder who meets the charter’s definition. Freeholders must qualify for at least 30 days before the election, and leaseholders for at least 6 months. Residents must live and have their permanent home in the city for at least 30 days before the election.

The Commissioners may use county property assessments for city taxes or have the city assessor value local property. The rules cover real estate in Rehoboth Beach and qualifying improvements on land held under a recorded lease of at least 10 years. If the city uses county assessments, state law governs those assessments and appeals. Otherwise, the city assessor assesses local property, and the Commissioners hear timely appeals. Under the city’s assessment process, property must be reassessed beginning in 2030 and at least once every 5 years after that.

The Commissioners set their members’ annual salaries by ordinance. This applies to the Mayor and other members of the Rehoboth Beach Commissioners. An ordinance raising a salary cannot take effect before the later of the next elected terms’ start date or 6 months after the ordinance is adopted. The delay applies to salary increases.