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HA1TOSS1FORSB230 • 2025

This amendment makes the following changes to Senate Substitute No.

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
Last action
2026-03-10
Official status
Passed In House by Voice Vote
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Property Subpoena Rules

This amendment restricts the use of subpoenas for non-residential properties and sets confidentiality rules for certain records.

What This Bill Does

  • Limits the use of subpoenas to non-residential properties only, not homes or other residential buildings.
  • Clarifies that objections to a subpoena must follow court rules similar to those in State v. AT&T (2021).
  • Removes certain records from being public information under FOIA and requires them to be kept confidential for property assessment purposes.
  • Sunsets the law after two years unless extended by another act of the General Assembly.
  • Requires each county to report on how this Act is working after one year.

Who It Names or Affects

  • Property owners, especially those with non-residential properties.
  • Courts and legal professionals dealing with property assessment cases.
  • Government agencies responsible for property assessments and valuations.

Terms To Know

FOIA
Freedom of Information Act, which allows people to request access to government records.
Sunset
A provision that causes a law or program to expire after a certain period unless it is renewed by the legislature.

Limits and Unknowns

  • The bill does not specify what happens if the General Assembly decides not to extend the Act beyond two years.
  • It's unclear how strictly courts will follow the new rules regarding objections and exceptions to subpoenas.

Bill History

  1. 2026-03-10 Delaware General Assembly

    Passed In House by Voice Vote

  2. 2026-03-05 Delaware General Assembly

    Introduced and Placed With Bill

Official Summary Text

This amendment makes the following changes to Senate Substitute No.
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.