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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.