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HB109 • 2025

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE FREQUENCY OF REASSESSMENT.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE FREQUENCY OF REASSESSMENT.

Passed Legislature

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

Sponsor
Hensley
Last action
2025-04-08
Official status
House Elections & Government Affairs 4/8/25
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

HB109: Changing How Often Property Values Are Rechecked

This bill changes Delaware law to require counties to recheck property values at least once every 10 years instead of the current requirement of every 5 years.

What This Bill Does

  • Changes the rule for how often real property must be reassessed from once every 5 years to at least once every 10 years.
  • Amends Section 8306 in Title 9 of the Delaware Code to reflect this new time limit.
  • Sets a 10-year period that begins when a county board adopts a certification showing a general reassessment is complete.

Who It Names or Affects

  • County governments responsible for assessing property values
  • Owners of real property in Delaware counties

Terms To Know

Reassessment
The process where a county checks and updates the value of all real property.
Real Property
Land and anything built on it, such as houses or buildings.

Limits and Unknowns

  • The bill text does not state when this new rule will officially start.
  • The source material does not explain how the change might affect property tax amounts for individuals.

Bill History

  1. 2025-04-08 Delaware General Assembly

    Introduced and Assigned to Elections & Government Affairs Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE FREQUENCY OF REASSESSMENT.
This Act requires that each county reassess the value of real property in the county at least once every 10 years instead of the current 5 year requirement.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Hensley & Sen. Hoffner

Reps. Hilovsky, Michael Smith, Yearick; Sen. Wilson

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 109

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO THE FREQUENCY OF REASSESSMENT.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 8306, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 8306. Standard of assessment; frequency of reassessment.

(b) (1) All real property must be reassessed by the county in which the real property is located at least once every

5

10

years.

(2) Each

5-year

10-year

period under paragraph (b)(1) of this section starts on the date a county board of assessment adopts a certification under § 8314 of this title reflecting the completion of a general reassessment of all real property within that county.

SYNOPSIS

This Act requires that each county reassess the value of real property in the county at least once every 10 years instead of the current 5 year requirement.