Delaware General Assembly

Signed 8/12/25

Becomes effective upon date of signature of the Governor or upon date specified

8/7/25

K. Williams

Reps. Minor-Brown, Harris, Osienski, Heffernan, Morrison
Sen. Walsh, Poore, Sokola, Townsend, Lockman, Seigfried

Reps. Burns, Gorman, K. Johnson, Lambert, Neal, Romer, Ross Levin, Wilson-Anton, Chukwuocha, Bolden, Bush, Carson, Cooke, Griffith, Ortega, Kamela Smith, Snyder-Hall
Sen. Cruce, Hansen, Mantzavinos, Sturgeon

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL AND COUNTY TAXES.

This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater. A county may elect to refund or credit the amount against future taxes due when the overpayment is less than $50. Amounts in school taxes determined to have been overpaid by a taxpayer after an assessment appeal will be refunded by the county following the same rule.

85:133

22

8/12/25

N/A

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