Sussex County, DE
Sussex County is Delaware's southernmost county and the fastest-growing county in the state. The coastal communities of Lewes, Rehoboth Beach, Dewey Beach, Bethany Beach, and Fenwick Island anchor a vacation and second-home market stretching from the Delaware Bay to the Atlantic Ocean. Rehoboth and Lewes in particular have developed a year-round commercial infrastructure, with restaurants, independent retail, and health care at Beebe Medical Center, that supports primary residence as readily as seasonal ownership. The Cape Henlopen School District, serving Lewes and Rehoboth, is among Delaware's better-regarded public school districts. The Lewes-Cape May Ferry provides a direct connection to New Jersey. Delaware's tax structure, with no sales tax, no estate tax, and moderate property taxes, makes Sussex County particularly attractive to buyers relocating from New Jersey, Pennsylvania, and New York. Inland Sussex offers farmland and rural acreage at prices substantially below the beach communities, with the Nanticoke River and its tributaries providing boating and fishing access.