Delaware General Assembly

House Administration 8/7/25

Committee Hearing takes place within twelve legislative days.

8/7/25

K. Williams

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

Reps. Burns, Gorman, K. Johnson, Lambert, Morrison, Neal, Romer, Ross Levin, Wilson-Anton
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.

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Takes effect upon being signed into law

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