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HB241 • 2025

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.

Education Labor Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Last action
2025-08-12
Official status
Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official source states the law sunsets '3 years after its enactment into law' but does not explicitly define if this means exactly three calendar years from the signing date or includes any administrative delays.

Delaware Property Tax Payment Plan and Penalty Changes

This law requires counties to offer payment plans for homeowners with large school tax increases after a reassessment, removes fees for those who follow the plan, lowers late penalties in New Castle County, and ends three years from now.

What This Bill Does

  • Requires county tax offices to allow residential taxpayers in primary residences to pay school taxes in at least 3 equal installments if their bill rises by $300 or more over the prior year following a general reassessment.
  • Prohibits charging late fees, interest, or penalties for homeowners who join and follow this payment plan.
  • Lowers the monthly penalty for late school tax payments in New Castle County to 1% per month.
  • Aligns the New Castle County late fee with the current rate used in Kent and Sussex counties.
  • Ends all changes made by this law three years after it becomes official.

Who It Names or Affects

  • Homeowners living in their primary residence whose school tax bill increases by $300 or more over the prior year following a general reassessment.
  • Tax collecting authorities in Delaware counties responsible for gathering property taxes.
  • Residents of New Castle County who pay late fees on school taxes.

Terms To Know

General Reassessment
A process where the government updates the value of all properties in an area to calculate new tax amounts.
Sunset
When a law automatically stops working after a set amount of time passes.

Limits and Unknowns

  • The payment plan option only applies in the first tax year immediately following a general reassessment.
  • This law does not apply to non-residential properties or second homes based on the requirement for primary residences.
  • The specific date when this law will end is three years after its enactment into law.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Chukwuocha

Stricken

Plain English: Stricken 1 by Chukwuocha

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 10

10 • Dukes

Passed

Plain English: Passed 10 by Dukes

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 2

2 • Wilson-Anton

Stricken 8/12/25

Plain English: This amendment changes the law so that Delaware county officials can choose to let people pay their property taxes in smaller amounts every month instead of just once per quarter.

  • County tax offices are now allowed to accept real estate tax payments on a monthly basis, not just quarterly.
  • The rule about New Castle County being excluded from this option is removed so all three counties can use it.
  • This change only lasts for 3 years before the law expires unless renewed.
  • The amendment does not explain how much money people would save or if they are required to pay monthly instead of quarterly.
HA 3

3 • Wilson-Anton

Passed

Plain English: Passed 3 by Wilson-Anton

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 4

4 • Dukes

Stricken

Plain English: Stricken 4 by Dukes

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 5

5 • Dukes

Defeated

Plain English: Defeated 5 by Dukes

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 6

6 • Wilson-Anton

Stricken 8/12/25

Plain English: This amendment changes the law so that Delaware county officials can choose to let people pay their property taxes in smaller, regular amounts like every month instead of just once a quarter.

  • County treasurers or finance directors are now allowed to accept real estate tax payments on a monthly basis or even more often than quarterly.
  • The amendment updates the expiration rule so that only Sections 1 through 3 of this bill will expire after three years, rather than the entire act.
  • This change does not apply to New Castle County because they are already excluded from these rules.
  • The text says officials 'may' accept frequent payments, which means it is optional for them and might not happen in every county immediately.
HA 7

7 • Wilson-Anton

Passed

Plain English: Passed 7 by Wilson-Anton

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 8

8 • Wilson-Anton

Stricken

Plain English: Stricken 8 by Wilson-Anton

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
HA 9

9 • Wilson-Anton

Stricken 8/12/25

Plain English: This amendment stops New Castle County from taking legal action to seize homes or other property from homeowners who are following an approved payment plan for their 2025-2026 residential taxes.

  • New Castle County cannot file lawsuits, garnish wages, or seize real and personal property if a homeowner is on a tax payment plan.
  • The county is also blocked from issuing monitions, filing for writs of venditioni exponas, starting attachment proceedings, selling property at sheriff sales, or suing to collect tax liens under these conditions.
  • This protection only applies to residential properties in New Castle County that have entered into a payment plan and are keeping up with their payments.
  • The rule only covers county and school taxes for the specific 2025-2026 tax year.
  • This amendment was officially stricken (removed) on August 12, 2025, so it may not become law.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Amendment HA 1 to HB 241 - Introduced and Placed With Bill

  2. 2025-08-12 Delaware General Assembly

    Amendment HA 2 to HB 241 - Introduced and Placed With Bill

  3. 2025-08-12 Delaware General Assembly

    Amendment HA 3 to HB 241 - Introduced and Placed With Bill

  4. 2025-08-12 Delaware General Assembly

    Amendment HA 4 to HB 241 - Introduced and Placed With Bill

  5. 2025-08-12 Delaware General Assembly

    Amendment HA 5 to HB 241 - Introduced and Placed With Bill

  6. 2025-08-12 Delaware General Assembly

    Suspension of Rules in House

  7. 2025-08-12 Delaware General Assembly

    Amendment HA 1 to HB 241 - Stricken in House

  8. 2025-08-12 Delaware General Assembly

    Amendment HA 2 to HB 241 - Stricken in House

  9. 2025-08-12 Delaware General Assembly

    Amendment HA 3 to HB 241 - Passed By House. Votes: 34 YES 5 NO 2 ABSENT

  10. 2025-08-12 Delaware General Assembly

    Amendment HA 4 to HB 241 - Stricken in House

  11. 2025-08-12 Delaware General Assembly

    Amendment HA 5 to HB 241 - Defeated By House. Votes: 15 YES 24 NO 2 ABSENT

  12. 2025-08-12 Delaware General Assembly

    Amendment HA 6 to HB 241 - Stricken in House

  13. 2025-08-12 Delaware General Assembly

    Amendment HA 7 to HB 241 - Passed In House by Voice Vote

  14. 2025-08-12 Delaware General Assembly

    Amendment HA 8 to HB 241 - Stricken in House

  15. 2025-08-12 Delaware General Assembly

    Amendment HA 9 to HB 241 - Stricken in House

  16. 2025-08-12 Delaware General Assembly

    Amendment HA 10 to HB 241 - Passed In House by Voice Vote

  17. 2025-08-12 Delaware General Assembly

    Suspension of Rules in House

  18. 2025-08-12 Delaware General Assembly

    Passed By House. Votes: 34 YES 5 NO 2 ABSENT

  19. 2025-08-12 Delaware General Assembly

    Suspension of Rules in Senate

  20. 2025-08-12 Delaware General Assembly

    Passed By Senate. Votes: 17 YES 1 NOT VOTING 3 ABSENT

  21. 2025-08-12 Delaware General Assembly

    Signed by Governor

  22. 2025-08-07 Delaware General Assembly

    Introduced and Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.
This Act requires the tax collecting authority of each county, in the first tax year following a general reassessment, to allow the payment of school taxes under a payment plan of at least 3 equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year. No late fees, interest, or penalties may be assessed to a taxpayer who enters and complies with a payment plan.
The Act also reduces late payment penalties for school taxes in New Castle County to 1% per month, the current penalty for late payment in Kent and Sussex.
This Act sunsets 3 years after its enactment into law.