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HA1TOSS1FORSB230 • 2025

This amendment makes the following changes to Senate Substitute No.

Taxes

Passed Legislature

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

Sponsor: Burns
Last action: 2026-03-10
Official status: Passed 3/10/26
Effective date: Not listed

Plain English Breakdown

The official text does not list a specific effective date, only that the act expires two years after enactment.

Amendment to Senate Bill No. 230 on Property Subpoenas

This amendment limits subpoena power for property records to non-residential buildings, keeps those records private and confidential, sets court rules for challenges, requires a one-year implementation report from counties, and ends the law after two years.

What This Bill Does

Limits the ability to issue subpoenas only to non-residential real properties.
Requires courts to use existing procedures and standards when people object to or challenge a subpoena under this law.
Makes records from these subpoenas confidential so they are not public information under FOIA rules.
Allows counties to use these private records only for assessing, valuing, or handling legal proceedings related to property taxes.
Ends the effect of this act after two years unless lawmakers pass a new law to keep it in place.
Requires each county to submit a report one year later about how many subpoenas were issued and any problems they faced.

Who It Names or Affects

County authorities who issue subpoenas, assess property values, or handle related legal proceedings
Owners of non-residential properties whose records may be requested through a subpoena
The Superior Court, which handles objections and challenges to these subpoenas

Terms To Know

Subpoena: A legal order that requires a person or group to provide documents or testimony.
Non-residential property: Real estate used for business, industry, or other purposes instead of as a home.
FOIA: Freedom of Information Act, which usually allows the public to see government records but does not apply here.

Limits and Unknowns

The law expires in two years unless lawmakers pass a new act to extend it.
It is unclear if counties will face difficulties implementing this rule until they submit their one-year report.
The text mentions Senate Bill No. 228 but does not explain what that bill says.

Bill History

2026-03-10 Delaware General Assembly
Passed In House by Voice Vote
2026-03-05 Delaware General Assembly
Introduced and Placed With Bill

Official Summary Text

This amendment makes the following changes to Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No. 1: (1) It restricts the subpoena power to non-residential properties only; (2) It clarifies that objections and exceptions to a subpoena will be handled under the pre-existing rules and standards of the courts for adjudicating administrative subpoenas, see, e.g., State v. AT&T, 253 A.3d 537 (Del. 2021) (adopting the procedures and substance followed by the federal courts in administrative subpoena enforcement); (3) Explicitly removes records produced under this section from the definition of public records for purposes of FOIA and requires such records to be treated confidentially and used and disseminated only for purposes relevant to assessment or valuation of real property; (4) sunsets this Act after 2 years unless otherwise provided by a subsequent act of the General Assembly; (5) requires a report from each county after 1 year regarding implementation of this Act.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Rep. Burns

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

SENATE SUBSTITUTE NO. 1

FOR

SENATE BILL NO. 230

AMEND Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No.1, on

line 9 by inserting "

non-residential

" before "

real property

" therein.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No.1, on line 10 by inserting "

non-residential

" before "

real property

" therein.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No.1, on line 25 by inserting “

(1)

” after “

(e)

” as it appears therein.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No.1, by inserting the following after line 28 and before line 29:

“

(2) Objections and exceptions to a subpoena under this section will be handled by the Superior Court according to the Superior Court’s procedures and standards for the adjudication of administrative subpoenas.

”.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No.1, by inserting the following after line 36:

“

(g) (1) Testimony given under a subpoena issued under this section must be taken in a non-public setting.

(2) A transcript or recording of testimony given under this section, and any book, paper, record, memoranda, or other evidence produced in response to a subpoena under this section, is not a public record for purposes of Chapter 100 of Title 29 (Freedom of Information Act), must be treated confidentially, and may not be used or disseminated by a county authority for any purpose other than assessment, valuation, or any proceeding related to assessment or valuation of real property under this chapter.

Section 2. This Act expires 2 years after its enactment into law, unless otherwise provided by a subsequent act of the General Assembly.

Section 3. No later than 1 year after the effective date of this Act, each county shall deliver a report to the Governor, the Secretary of the Senate for distribution to all Senators, the Chief Clerk of the House of Representatives for distribution to all Representatives, and the Librarian and Director of Legislative Services containing the following information:

(1) How many subpoenas were issued under this Act.

(2) The rate of subpoena response.

(3) The number of subpoenas that required enforcement in Superior Court.

(4) Any difficulties encountered in implementation of this Act or Senate Substitute No. 1 for Senate Bill No. 228.

(5) Recommendations regarding continuance and/or improvement on the power granted under this Act.”.

SYNOPSIS

This amendment makes the following changes to Senate Substitute No. 1 for Senate Bill No. 230, as amended by Senate Amendment No. 1: (1) It restricts the subpoena power to non-residential properties only; (2) It clarifies that objections and exceptions to a subpoena will be handled under the pre-existing rules and standards of the courts for adjudicating administrative subpoenas, see, e.g., State v. AT&T, 253 A.3d 537 (Del. 2021) (adopting the procedures and substance followed by the federal courts in administrative subpoena enforcement); (3) Explicitly removes records produced under this section from the definition of public records for purposes of FOIA and requires such records to be treated confidentially and used and disseminated only for purposes relevant to assessment or valuation of real property; (4) sunsets this Act after 2 years unless otherwise provided by a subsequent act of the General Assembly; (5) requires a report from each county after 1 year regarding implementation of this Act.