This amendment adds an additional area for consideration by the Working Group.

Plain English Breakdown

Checked against official source text during the last sync.

Amendment to Add Uniform Tax Structure Review

This amendment asks a working group to study if Delaware should move toward using the same property tax rates for all types of properties.

What This Bill Does

• Adds a new topic for the Working Group to consider regarding transitioning to uniform property tax rates across different property classes.
• Asks the group to evaluate plans that spread changes over time instead of happening all at once.
• Directs the study to include ways to protect taxpayers during any transition.
• Instructs the review to check if new rules would keep total government revenue steady.

Who It Names or Affects

• The Working Group created by House Concurrent Resolution No. 151
• Property owners in Delaware who pay property taxes

Terms To Know

Uniform Tax Structures

Using the same tax rate for all types of properties instead of different rates.

Revenue Neutrality

Making sure a change does not increase or decrease the total money collected by the government.

Limits and Unknowns

• The amendment only asks for an evaluation and does not set new tax rates.
• It does not state when this study must be finished or how much it will cost to do.

Official Summary Text

This amendment adds an additional area for consideration by the Working Group.

Current Bill Text

Legislation Document

SPONSOR:

Rep. Morrison

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE CONCURRENT RESOLUTION NO. 151

AMEND House Concurrent Resolution No. 151 by inserting the following after line 100 and before line 101:

"(9) Transition to Uniform Tax Structures. Evaluating whether Delaware should establish a long-term framework to transition toward uniform property tax rates across property classes, including phased implementation schedules, taxpayer protections, revenue neutrality considerations, and coordination with homestead exemptions, circuit breaker programs, assessment limitations, and other relief mechanisms.".

SYNOPSIS

This amendment adds an additional area for consideration by the Working Group.