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HB283 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.

Taxes
Passed Legislature

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

Sponsor
Last action
2026-06-23
Official status
Passed By Senate. Votes: 21 YES
Effective date
Not listed

Plain English Breakdown

The effective date is missing from the provided metadata and text excerpts.

Changes to Delaware Realty Transfer Tax Exceptions

This law updates the rules for who does not have to pay a tax when transferring property in Delaware.

What This Bill Does

  • Clarifies that the tax exception for spouses applies to all married couples, not just husbands and wives specifically.
  • Adds an exception so grandparents do not pay the tax when they transfer property to their grandchildren or the spouse of such a grandchild.

Who It Names or Affects

  • Spouses transferring real estate in Delaware
  • Grandparents giving or selling property to their grandchildren
  • The spouses of grandchildren receiving property from grandparents

Limits and Unknowns

  • The official text does not state when this law will officially take effect.

Bill History

  1. 2026-06-23 Delaware General Assembly

    Passed By Senate. Votes: 21 YES

  2. 2026-06-18 Delaware General Assembly

    Reported Out of Committee (Elections & Government Affairs) in Senate with 4 On Its Merits

  3. 2026-04-14 Delaware General Assembly

    Passed By House. Votes: 38 YES 3 ABSENT

  4. 2026-04-14 Delaware General Assembly

    Assigned to Elections & Government Affairs Committee in Senate

  5. 2026-03-18 Delaware General Assembly

    Reported Out of Committee (Revenue & Finance) in House with 9 On Its Merits

  6. 2026-03-11 Delaware General Assembly

    Not Worked in Committee

  7. 2026-01-27 Delaware General Assembly

    Introduced and Assigned to Revenue & Finance Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.
This Act provides updates to Title 30 relating to the Realty Transfer Tax. First it clarifies that the exception for spouses is not solely limited between a husband and wife and instead applies to spouses in general. It also adds an exception for conveyances between grandparents and their grandchildren or the spouse of such a grandchild.