AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL AND COUNTY TAXES.

Plain English Breakdown

The effective date is listed as empty in the metadata, so it is unknown when this law takes effect despite being signed.

Delaware Law Change for Property and School Tax Refunds

This law requires counties to issue cash refunds or offer tax credits when taxpayers overpay property or school taxes after winning an assessment appeal.

What This Bill Does

• Requires counties to give a refund if the overpaid amount is $50 or more.
• Allows counties to choose between giving a refund or applying a credit for amounts under $50.
• Applies these same rules to school taxes that were overpaid after an appeal.

Who It Names or Affects

• Taxpayers who win property or school tax assessment appeals
• County governments responsible for issuing refunds

Limits and Unknowns

• The law only covers overpayments found after a successful assessment appeal.
• Counties can choose how to handle refunds for amounts less than $50, so the method may vary by location.

Official Summary Text

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL AND COUNTY TAXES.
This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater. A county may elect to refund or credit the amount against future taxes due when the overpayment is less than $50. Amounts in school taxes determined to have been overpaid by a taxpayer after an assessment appeal will be refunded by the county following the same rule.