Delaware General Assembly

House Revenue & Finance 3/2/23 (Tabled in Committee)

Committee Hearing takes place within twelve legislative days.

3/2/23

Shupe

Sen. Hocker
Rep. Ramone

Reps. Gray, Hilovsky, Yearick

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.

This Act creates an exemption from the realty transfer tax if 1 or more of the individuals otherwise subject to this tax paid the realty transfer tax for a different transaction within the previous 12 months and files personal income taxes using the addresses of both properties subject to the realty transfer tax to meet the requirements to be that individual's place of abode under § 1103 of Title 30.

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Takes effect upon being signed into law

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