Delaware General Assembly

Signed 8/12/25

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

8/7/25

Chukwuocha

Reps. Minor-Brown, Harris, Osienski, K. Williams, Heffernan, Morrison
Sen. Mantzavinos, Sokola, Townsend, Lockman

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

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.

This Act requires the tax collecting authority of each county, in the first tax year following a general reassessment, to allow the payment of school taxes under a payment plan of at least 3 equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year. No late fees, interest, or penalties may be assessed to a taxpayer who enters and complies with a payment plan. The Act also reduces late payment penalties for school taxes in New Castle County to 1% per month, the current penalty for late payment in Kent and Sussex. This Act sunsets 3 years after its enactment into law.

85:134

22

8/12/25

N/A

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