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HA3TOHB241 • 2025

This Amendment includes county taxes, as well as school taxes, in the payment plans authorized by § 8604 of Title 9.

This Amendment includes county taxes, as well as school taxes, in the payment plans authorized by § 8604 of Title 9.

Education Labor Taxes
Passed Legislature

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

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

Plain English Breakdown

The official text specifies the protections apply only if the taxpayer 'complies with the payment plan,' but does not define what specific actions constitute non-compliance beyond missing payments.

Amendment to Include County Taxes in Payment Plans for New Castle Homeowners

This amendment allows homeowners in New Castle County who owe county or school taxes on their homes to join a payment plan without having their property taken, provided they follow the plan rules.

What This Bill Does

  • Adds county taxes and school taxes to the list of bills that can be paid through existing tax payment plans under Title 9, Section 8604.
  • Creates new law § 8701(d) in Title 9 to protect homeowners from having their property taken or wages garnished if they are on a payment plan and follow its rules.
  • Stops New Castle County from filing lawsuits, seizing assets, issuing monitions, or selling homes for unpaid county and school taxes during the 2025-2026 tax year if the taxpayer follows the plan.

Who It Names or Affects

  • Homeowners in New Castle County with unpaid county or school taxes on residential property for the 2025-2026 tax year.
  • New Castle County's tax collecting authority, which is limited from taking certain collection actions against compliant taxpayers.

Terms To Know

Payment plan
An agreement that lets a taxpayer pay their taxes in smaller amounts over time instead of all at once.
Garnishing wages
Taking money directly from a person's paycheck to pay off a debt or tax bill.
Sheriff sale
A legal process where the government sells someone's property, like their home, to collect unpaid taxes.

Limits and Unknowns

  • This law only applies to New Castle County and does not cover other counties in Delaware.
  • The protections are limited to residential properties for the specific tax year of 2025-2026.
  • Taxpayers must fully follow their payment plan rules; if they miss payments, these protections may no longer apply.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Introduced and Placed With Bill

  2. 2025-08-12 Delaware General Assembly

    Passed By House. Votes: 34 YES 5 NO 2 ABSENT

Official Summary Text

This Amendment includes county taxes, as well as school taxes, in the payment plans authorized by § 8604 of Title 9.

This Amendment also creates § 8701(d) of Title 9 to provide immediate relief for homeowners who have received substantially increased tax bills after the recent general reassessment in New Castle County. For county and school taxes assessed on residential property for the 2025-2026 tax year, New Castle County is prohibited from collecting unpaid county and school taxes from a taxpayer’s real or personal property, if the taxpayer has entered into a tax payment plan and complies with the payment plan.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Wilson-Anton

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 3

TO

HOUSE BILL NO. 241

AMEND House Bill No. 241 on line 21 by deleting “

school

” after “

for

” and before “

taxes

” therein.

FURTHER AMEND House Bill No. 241 on line 25 by deleting "

In

" after "

(2)

" and before "

the

" therein and inserting in lieu thereof "

Notwithstanding paragraph (c)(1) of this section, in

".

FURTHER AMEND House Bill No. 241 on line 26 by deleting by deleting “

school taxes

” after "

of

" and before "

for

" therein and inserting in lieu thereof "

county taxes, school taxes, or both

".

FURTHER AMEND House Bill No. 241 on line 29 by deleting by deleting “

school taxes

” after "

of

" and before "

if

" therein and inserting in lieu thereof "

county taxes, school taxes, or both

".

FURTHER AMEND House Bill No. 241 on line 29 by inserting "

all of

" after "

if

" and before "

the

" therein.

FURTHER AMEND House Bill No. 241 on line 29 by inserting "

conditions

" after "

following

" and before "

are

" therein.

FURTHER AMEND House Bill No. 241

by inserting the following Section after line 49 as follows:

“Section 4. Amend § 8701, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 8701. Collection permitted from personal property or real property.

(d)(1) Notwithstanding subsection (a) of this section or any other State or county law to the contrary, if a taxpayer enters into a payment plan authorized under § 8604(d) of this title or any other law and complies with the payment plan, New Castle County’s tax collecting authority may not collect the taxes owed out of the taxpayer’s real or personal property, including by doing any of the following:

a. Filing a civil action.

b. Garnishing a taxpayer’s wages.

c. Seizing the taxpayer’s real or personal property.

d. Issuing a monition.

e. Filing for a writ of venditioni exponas.

f. Instituting attachment proceedings under Subchapter III, Chapter 87 of this title.

g. Selling the taxpayer’s real or personal property through a sheriff sale or any other legal proceeding.

h. Filing an action to collect on a tax lien.

(2) This subsection applies to New Castle County taxes and school taxes assessed on residential property for the 2025-2026 tax year.

SYNOPSIS

This Amendment includes county taxes, as well as school taxes, in the payment plans authorized by § 8604 of Title 9.

This Amendment also creates § 8701(d) of Title 9 to provide immediate relief for homeowners who have received substantially increased tax bills after the recent general reassessment in New Castle County. For county and school taxes assessed on residential property for the 2025-2026 tax year, New Castle County is prohibited from collecting unpaid county and school taxes from a taxpayer’s real or personal property, if the taxpayer has entered into a tax payment plan and complies with the payment plan.