Back to Delaware

SB202 • 2025

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY PROPERTY TAX DATA.

Education Taxes

Enacted

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

Sponsor: Hoffner
Last action: 2025-08-13
Official status: Lieu/Substituted 8/12/25
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Quarterly Property Tax Reporting in Delaware

The bill requires counties to report property tax data quarterly and allows them to include information about tax liens.

What This Bill Does

Requires each county to create a report every quarter on properties enrolled in tax payment plans, including details like parcel ID, classification, total taxes owed, and payment status.
Includes data on property assessment appeals, such as the number of filed, successful, and dismissed appeals by zip code.
Lists all sold properties with their purchase and assessed values by zip code.
Reports the total amount of property tax revenue collected and distributed to each school district within the county.
Allows counties to include information about tax liens in these reports.

Who It Names or Affects

County governments responsible for collecting taxes
School districts receiving property tax revenue
Property owners involved in tax payment plans or appeals

Terms To Know

Tax lien: A legal claim against a property due to unpaid taxes.
Parcel identification number: A unique identifier for each piece of land or property.

Limits and Unknowns

The bill expires on January 1, 2028, unless extended by the General Assembly.

Bill History

2025-08-13 Delaware General Assembly
SS 1 for SB 202 - Signed by Governor
2025-08-12 Delaware General Assembly
Substituted in Senate by SS 1 for SB 202
2025-08-12 Delaware General Assembly
SS 1 for SB 202 - Lifted From Table in Senate
2025-08-12 Delaware General Assembly
SS 1 for SB 202 - Passed By Senate. Votes: 14 YES 5 NOT VOTING 2 ABSENT
2025-08-12 Delaware General Assembly
SS 1 for SB 202 - Passed By House. Votes: 31 YES 6 NO 2 NOT VOTING 2 ABSENT
2025-08-11 Delaware General Assembly
Introduced and Laid on Table in Senate

Official Summary Text

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY PROPERTY TAX DATA.
This Act requires all counties to prepare and submit reports on a quarterly basis, documenting the following:

1. Property parcels enrolled in a tax payment plan.
2. Data relating to property assessment appeals.
3. A list of property parcels sold, including their purchased value and assessed value.
4. Property tax revenue collected and distributed to each school district within the county.

This Act permits all counties to make quarterly reports for tax liens.

This Act expires on January 1, 2028, unless terminated sooner or extended by the General Assembly.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Sen. Hoffner & Rep. Morrison & Sen. Seigfried & Sen. Sokola & Sen. Townsend & Sen. Lockman & Rep. Minor-Brown & Rep. Harris & Rep. Osienski

Sens. Cruce, Hansen, Poore; Reps. Bolden, Bush, Carson, Chukwuocha, Cooke, Griffith, Heffernan, K. Johnson, Ortega, Romer, Ross Levin, Kamela Smith, Snyder-Hall, K. Williams

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE BILL NO. 202

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY PROPERTY TAX DATA.

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

Section 1. Amend Chapter 86, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 8619. Quarterly property tax reporting.

(a) Beginning September 30, 2025, and collecting data starting with the quarter beginning July 1, 2025, the tax collecting authority of each county shall prepare a report not later than 30 days after March 31, June 30, September 30, and December 31 of each year containing all of the following information for each reporting quarter:

(1) Each property parcel enrolled in a tax payment plan, including all of the following:

a. The parcel identification number.

b. The parcel classification.

c. The total amount of taxes owed under the payment plan.

d. Whether the property owner is current or delinquent with the payment plan.

(2) Data relating to property assessment appeals, including all of the following:

a. The number of property assessment appeals filed, itemized by zip code.

b. The number of successful appeals.

c. The number of dismissed appeals.

(3) Each property parcel sold and the purchased value and assessed value, itemized by zip code.

(4) The total amount of property tax revenue collected and distributed to each school district within the county, itemized by school district.

(b) Beginning September 30, 2025, and collecting data starting with the quarter beginning July 1, 2025, the tax collecting authority of each county may include within the report required under subsection (a) of this section each property parcel that has a tax lien against the property parcel, including all of the following:

(1) The parcel identification number.

(2) The parcel classification.

(3) The amount of the lien.

(4) The date the lien was filed.

(c) The tax collecting authority shall submit the report prepared under subsection (a) of this section to all of the following:

(1) The President Pro Tempore and Secretary of the Senate, for distribution to all Senators.

(2) The Speaker and the Chief Clerk of the House of Representatives, for distribution to all Representatives.

(3) The Governor.

(4) The Director of the Office of Management and Budget.

(5) The Secretary of the Department of Finance.

(6) The Director and Librarian of the Division of Legislative Services.

Section 2. This Act expires on January 1, 2028, unless terminated sooner or extended by the General Assembly.

SYNOPSIS

This Act requires all counties to prepare and submit reports on a quarterly basis, documenting the following:

1. Property parcels enrolled in a tax payment plan.

2. Data relating to property assessment appeals.

3. A list of property parcels sold, including their purchased value and assessed value.

4. Property tax revenue collected and distributed to each school district within the county.

This Act permits all counties to make quarterly reports for tax liens.

This Act expires on January 1, 2028, unless terminated sooner or extended by the General Assembly.

Author: Senator Hoffner