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HB73 • 2025

AN ACT TO AMEND TITLE 14 AND 29 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.

AN ACT TO AMEND TITLE 14 AND 29 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.

Education Taxes
Passed Legislature

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

Sponsor
Bush
Last action
2026-03-12
Official status
House Appropriations 3/12/26
Effective date
Not listed

Plain English Breakdown

The official text contains conflicting dates regarding implementation deadlines (referencing October 30, 1999) which may be outdated or erroneous in this draft.

Raising the Cap on Delaware's Senior Property Tax Credit

This bill changes state law to increase the maximum senior property tax credit available from $500 to $1,000 for years starting on or after January 1, 2026.

What This Bill Does

  • Raises the maximum senior property tax credit limit from $500 to $1,000 for all years beginning on or after January 1, 2026.
  • Keeps the previous $500 cap in place for all years before January 1, 2026.
  • Requires local school boards to vote by majority to authorize this credit against property taxes.
  • Directs county treasurers and tax receivers to apply the credit after adjusting current expense tax rates.

Who It Names or Affects

  • Seniors who qualify for a property tax credit under Delaware law
  • Local school boards that vote on authorizing the credit amount

Terms To Know

Senior Property Tax Credit
A reduction in property taxes available to qualified older residents.
Domicile
The legal home of a person, which must be established within the state; mere seasonal or temporary residence does not count as domicile.

Limits and Unknowns

  • Local school boards may choose to authorize less than the maximum credit amount.
  • If school boards do not authorize the full credit, they must create a plan for using those funds and submit it to state officials.
  • The bill does not specify an effective date in this text.

Bill History

  1. 2026-03-12 Delaware General Assembly

    Assigned to Appropriations Committee in House

  2. 2026-03-11 Delaware General Assembly

    Reported Out of Committee (Administration) in House with 5 On Its Merits

  3. 2025-08-13 Delaware General Assembly

    Motion to Suspend Rules Defeated By House. Votes: 17 YES 10 NO 12 NOT VOTING 2 ABSENT.

  4. 2025-03-12 Delaware General Assembly

    Introduced and Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 14 AND 29 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.
This Act raises the Senior property tax credit cap from $500 to $1000.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Bush & Rep. Hensley & Sen. Hoffner

Reps. Griffith, K. Johnson, Osienski, D. Short, Yearick, Dukes, Minor-Brown; Sens. Lawson, Poore

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 73

AN ACT TO AMEND TITLE 14 AND 29 OF THE DELAWARE CODE RELATING TO THE SENIOR PROPERTY TAX CREDIT.

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

Section 1. Amend § 1917, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1917. Collection and deposit of school taxes.

(c) (1) b. Mere seasonal or temporary residence within the State, of whatever duration, shall not constitute domicile within the State for the purposes of this section. Absence from this State for a period of 12 months shall be prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State shall be upon the claimant. The maximum such credit authorized by vote of local school boards shall be the lesser of:

1. Fifty percent of such tax remaining after taking into account any exemption pursuant to Title 9 and Title 22 and any tax reduction pursuant to § 6102 of Title

29; or

29.

2. Five hundred

dollars.

dollars for all years prior to January 1, 2026.

3. One thousand dollars for all years beginning on or after January 1, 2026.

The receiver of taxes and county treasurer shall apply such credit after any change to the current expense tax rate pursuant to § 6102 of Title 29.

Section 2. Amend § 6102, Title 29 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 6102. Composition of General Fund; Delaware Higher Education Loan Program Fund.

(q) (3) Local school boards shall decide through majority vote of the whole school board whether to authorize a credit against taxation imposed pursuant to Chapter 19 of Title 14 on the valuation of any qualified property, as defined in § 1917(c) of Title 14. The maximum such credit shall be the lesser of 50% of such tax remaining after taking into account any exemption

pursuant to Title 9 and Title 22, or $500

under Title 9, Title 22, and Section 1917 of Title 14

. The receiver of taxes and county treasurer shall apply such credit after any change to the current expense tax rate pursuant to this section. Should the local school board decide to authorize less than the maximum amount of credit against taxation, the local school board shall develop a plan for using moneys received pursuant to this subsection, provide appropriate and reasonable public notice and comment on the proposed plan, and approve the plan through majority vote of the local school board. Local school boards shall submit the approved plan to the Secretary of Finance, the Secretary of Education, the Director of the Office of Management and Budget and the Controller General. In the event that local school boards choose not to authorize the aforementioned credit against taxation, the sums appropriated herein will result in increased state funding for education-related expenses of the school districts. Education-related expenses for the purposes of this subsection shall be defined as including, but not being limited to, computer hardware and software, library resources and other instructional materials, and minor capital improvements to school facilities. Local school boards and all other responsible parties under this paragraph are hereby directed to cause such conditions to be met as soon as practicable after the enactment of this section, but in no event later than October 30, 1999, and shall notify the Secretary of Finance and the Controller General as soon as such conditions are met. Notwithstanding any of the foregoing to the contrary, funds received pursuant to this section shall not be used for major capital improvements or debt service.

SYNOPSIS

This Act raises the Senior property tax credit cap from $500 to $1000.