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HCR151 • 2025

HOUSE CONCURRENT RESOLUTION ESTABLISHING A WORKING GROUP TO EXAMINE LONG-TERM PROPERTY TAX RELIEF AND MODERNIZATION STRATEGIES FOLLOWING STATEWIDE REASSESSMENT.

HOUSE CONCURRENT RESOLUTION ESTABLISHING A WORKING GROUP TO EXAMINE LONG-TERM PROPERTY TAX RELIEF AND MODERNIZATION STRATEGIES FOLLOWING STATEWIDE REASSESSMENT.

Budget Education Taxes
Passed Legislature

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

Sponsor
Last action
2026-06-04
Official status
Effective date
Not listed

Plain English Breakdown

The official text mentions reassessments completed in 2024 and 2025 but does not define what 'statewide reassessment' means.

Creating a Group to Study Property Tax Changes in Delaware

This resolution creates a working group to study long-term property tax reforms and modernization strategies after the state finishes reassessing properties.

What This Bill Does

  • Establishes a Property Tax Relief and Modernization Working Group.
  • Requires the group to look at how other states handle property taxes, such as using homestead exemptions or circuit breaker programs.
  • Directs the group to consider how tax changes affect local government and school district budgets.
  • Asks the group to study financial, legal, administrative, and economic effects of these reforms.
  • Requires the group to write recommendations and draft new laws for the 154th General Assembly.

Who It Names or Affects

  • The newly created Property Tax Relief and Modernization Working Group
  • Local governments in Delaware
  • School districts in Delaware
  • The 154th General Assembly

Limits and Unknowns

  • This resolution only creates a group to study options; it does not change tax laws immediately.
  • The final recommendations and draft laws have not been written yet because the working group must first do its research.

Bill History

No action history is stored for this bill yet.

Official Summary Text

HOUSE CONCURRENT RESOLUTION ESTABLISHING A WORKING GROUP TO EXAMINE LONG-TERM PROPERTY TAX RELIEF AND MODERNIZATION STRATEGIES FOLLOWING STATEWIDE REASSESSMENT.
This House Concurrent Resolution establishes a Property Tax Relief and Modernization Working Group to examine potential long-term reforms to Delaware’s property tax system following statewide reassessment efforts completed in 2024 and 2025.
The Working Group will evaluate policy approaches utilized in other states, including homestead exemptions, circuit breaker programs, property tax stabilization measures, differentiated taxation approaches, assessment caps, and other taxpayer protection mechanisms, while considering impacts on local government and school district fiscal stability.
The Working Group will examine the fiscal, legal, administrative, and economic implications of such reforms and produce recommendations and draft legislative language for consideration by the 154th General Assembly.