Daily Report for 8/11/2025

Governor's Actions

No legislation is Signed by Governor Today

New Legislation Introduced

BillCurrent StatusSponsorSynopsisTitle
SB 204PassedPettyjohnThis Act codifies the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). The City of Wilmington has different tax rates for residential and non-residential properties and upon enactment on July 30, 2025, House Substitute No. 1 for House Bill No. 144 amended the Charter of the City of New Castle to allow varying tax rates based on property classification. This Act clarifies that all municipalities have this authority, avoiding the need for separate legislation amending the municipal charter of each municipality to provide this clarity. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.
SCR 122PassedTownsendThis Senate Concurrent Resolution calls for an immediate review of the recent statewide property reassessment by the members of the General Assembly, in collaboration with state, local, and school district officials, to develop legislative and operational measures that ensure future reassessments are conducted fairly, transparently, and equitably.CALLING FOR A COMPREHENSIVE REVIEW OF DELAWARE’S PROPERTY REASSESSMENT PROCESS AND DEVELOPMENT OF IMPROVEMENTS FOR FUTURE REASSESSMENTS.
SB 203PassedMantzavinosThis Act codifies Delaware’s longstanding common law recognition of the authority of Delaware counties and municipalities to separately tax different classes of real property if the classification is reasonable and, under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all real property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY.
SB 202Lieu/SubstitutedHoffnerThis Act requires all counties to prepare and submit reports on a quarterly basis, documenting the following: 1. Property parcels enrolled in a tax payment plan. 2. Data relating to property assessment appeals. 3. A list of property parcels sold, including their purchased value and assessed value. 4. Property tax revenue collected and distributed to each school district within the county. This Act permits all counties to make quarterly reports for tax liens. This Act expires on January 1, 2028, unless terminated sooner or extended by the General Assembly.AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY PROPERTY TAX DATA.

Legislation Passed By Senate

No Legislation Passed By Senate

Legislation Passed By House of Representatives

No Legislation Passed By House

Senate Committee Assignments

No Senate Committee Assignments

House Committee Assignments

No House Committee Assignments

Senate Committee Report

No Senate Committee Report

House Committee Report

No House Committee Report

Senate Defeated Legislation

No Senate Defeated Legislation

House Defeated Legislation

No House Defeated Legislation

Nominations Enacted upon by the Senate

No Records