HA9TOHB241 • 2025

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.

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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: Stricken 8/12/25
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill 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.

What This Bill Does

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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-08-12 Delaware General Assembly
Stricken in House

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

Read the full stored bill text

Legislation Document

SPONSOR:

Rep. Wilson-Anton

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 9

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.