This Amendment 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.

Plain English Breakdown

The bill was 'Stricken in House' on August 12, 2025. This means it did not become law at that time.

Tax Collection Protection for New Castle Homeowners

This amendment stops New Castle County from taking homes or other property to collect unpaid taxes if homeowners are following a special payment plan.

What This Bill Does

• Creates a new rule in Title 9, Section 8701(d) of the Delaware Code.
• Stops county officials from seizing real estate or personal items for unpaid taxes during this period.
• Blocks actions like wage garnishment, civil lawsuits, and sheriff sales against compliant taxpayers.
• Applies only to residential property owners in New Castle County who have a payment plan.
• Limits these protections to the 2025-2026 tax year for county and school taxes.

Who It Names or Affects

• Homeowners with residential property in New Castle County
• Taxpayers facing higher bills after a recent general reassessment

Limits and Unknowns

• This rule only works if the taxpayer enters into an authorized payment plan and follows it exactly.
• The protection ends after the 2025-2026 tax year unless new laws are passed.
• It does not apply to non-residential properties or taxes outside of New Castle County.

Official Summary Text

This Amendment 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

Legislation Document

SPONSOR:

Rep. Wilson-Anton

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 9

TO

HOUSE BILL NO. 241

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 an 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 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 a 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 property taxes and school taxes assessed on residential property for the 2025-2026 tax year.

”.

SYNOPSIS

This Amendment 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.