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HA10TOHB241 • 2025

This amendment requires the real estate collecting authority (counties) to waive penalties for any residential taxpayer for county and school property taxes who enters into and complies with a payment plan until the act sunsets (3 years) instead of being limited to the year after reassessment.

This amendment requires the real estate collecting authority (counties) to waive penalties for any residential taxpayer for county and school property taxes who enters into and complies with a payment plan until the act sunsets (3 years) instead of being limited to the year after reassessment.

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Dukes
Last action
2025-08-12
Official status
Passed 8/12/25
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific details on how many or which school districts will face financial issues due to this change, making it uncertain.

Property Tax Penalty Waiver for Payment Plans

This amendment allows counties to waive penalties for residential property tax payments made through a payment plan for up to three years.

What This Bill Does

  • Allows counties to waive penalties for residents who pay their property taxes in installments over three years instead of just one year after reassessment.
  • Changes how long counties can offer penalty-free payment plans from one year to up to three years.

Who It Names or Affects

  • Residents who have property taxes in counties and schools.
  • Counties responsible for collecting real estate taxes.

Terms To Know

Payment Plan
An agreement where a person pays back money owed in smaller amounts over time instead of all at once.

Limits and Unknowns

  • The amendment only applies for a period of three years.
  • It is unclear how many school districts will actually face financial issues due to this change.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Passed In House by Voice Vote

Official Summary Text

This amendment requires the real estate collecting authority (counties) to waive penalties for any residential taxpayer for county and school property taxes who enters into and complies with a payment plan until the act sunsets (3 years) instead of being limited to the year after reassessment.
Additionally, this amendment allows any school district that suffers a cash flow shortfall of local school funds due to taxpayers in a school district entering into payment plans, to request an advance of State Division I funds.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Dukes

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 10

TO

HOUSE BILL NO. 241

AMEND House Bill No. 241 on lines 15, 25, and 28 by deleting the phrase “

In the first year following a general reassessment, the

” and inserting in lieu thereof the word “

The

”

FURTHER AMEND House Bill No. 241 by inserting the following after line 37:

“

(4) In the event of a cash flow shortfall of local school funds due to taxpayers in a school district entering payment plans under this subsection, the school district may request, and the State may advance, monies from State Division I funds.

”.

SYNOPSIS

This amendment requires the real estate collecting authority (counties) to waive penalties for any residential taxpayer for county and school property taxes who enters into and complies with a payment plan until the act sunsets (3 years) instead of being limited to the year after reassessment.

Additionally, this amendment allows any school district that suffers a cash flow shortfall of local school funds due to taxpayers in a school district entering into payment plans, to request an advance of State Division I funds.