Which factor is critical in determining property assessment in Delaware?

The critical factor in determining property assessment in Delaware is the improvements made to the property. This encompasses any additions or upgrades that enhance the property's value, such as renovations, landscaping, or new construction. Assessors consider these factors closely because they directly influence the market value of the property.

Improvements can raise the assessed value significantly, impacting property taxes and overall market appeal. Assessments are not primarily based on the property's age or size, although those aspects can play a role in the overall value, the specific enhancements made are of primary concern in assessments.

The location of the property also factors into how improvements are perceived but evaluating the specific changes and upgrades gives a clearer picture of the property’s worth in the current market. Therefore, the answer regarding improvements is grounded in the core principles of property value assessment practices.