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SB206 • 2025

AN ACT TO AMEND CHAPTER 135 OF VOLUME 85 OF THE LAWS OF DELAWARE RELATING TO THE DEADLINE FOR PAYMENT OF PROPERTY TAX BILLS FOR THE 2025-2026 TAX YEAR.

AN ACT TO AMEND CHAPTER 135 OF VOLUME 85 OF THE LAWS OF DELAWARE RELATING TO THE DEADLINE FOR PAYMENT OF PROPERTY TAX BILLS FOR THE 2025-2026 TAX YEAR.

Taxes
Enacted

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

Sponsor
Walsh
Last action
2025-11-14
Official status
Signed 11/14/25
Effective date
Not listed

Plain English Breakdown

The official source does not provide information on whether the bill ensures that taxpayers will not face penalties or interest, only that it aims to prevent inequitable imposition of such penalties and interest.

Extending Property Tax Payment Deadline for New Castle County

This act changes the deadline for paying property taxes in New Castle County from November 30, 2025 to December 31, 2025.

What This Bill Does

  • Extends the deadline for paying property tax bills in New Castle County for the 2025-2026 tax year.

Who It Names or Affects

  • Taxpayers in New Castle County who need to pay property taxes for the 2025-2026 tax year.

Terms To Know

Commercially reasonable period
A time frame that is fair and practical for businesses or individuals to complete a task, in this case, paying property taxes.

Limits and Unknowns

  • The bill only affects the 2025-2026 tax year.
  • It does not change deadlines for other years or counties.

Bill History

  1. 2025-11-14 Delaware General Assembly

    Signed by Governor

  2. 2025-11-13 Delaware General Assembly

    Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT

  3. 2025-11-07 Delaware General Assembly

    Reported Out of Committee (Administration) in House with 1 Favorable, 3 On Its Merits

  4. 2025-11-06 Delaware General Assembly

    Suspension of Rules in Senate

  5. 2025-11-06 Delaware General Assembly

    Lifted From Table in Senate

  6. 2025-11-06 Delaware General Assembly

    Passed By Senate. Votes: 21 YES

  7. 2025-11-06 Delaware General Assembly

    Assigned to Administration Committee in House

  8. 2025-11-04 Delaware General Assembly

    Introduced and Laid on Table in Senate

Official Summary Text

AN ACT TO AMEND CHAPTER 135 OF VOLUME 85 OF THE LAWS OF DELAWARE RELATING TO THE DEADLINE FOR PAYMENT OF PROPERTY TAX BILLS FOR THE 2025-2026 TAX YEAR.
An extension of the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year established under Chapter 135 of Volume 85 of the Laws of Delaware (House Bill No. 242, as amended by House Amendment 1, of the 153rd General Assembly) is required because property tax invoices could not be timely delivered due to subsequent, unforeseen expedited litigation before the Court of Chancery (Newark Property Association, et al. v. State of Delaware, et al., C.A. No. 2025-1031-LWW).

The current deadline is November 30, 2025, however this Act changes the deadline to December 31, 2025, to ensure that taxpayers have a commercially reasonable period to review and pay property tax invoices and to help prevent the inequitable imposition of statutorily-mandated penalties and interest.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Sen. Walsh & Sen. Sokola & Sen. Townsend & Sen. Lockman & Rep. K. Williams & Rep. Minor-Brown & Rep. Harris & Rep. Osienski

Rep. Heffernan

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE BILL NO. 206

AN ACT TO AMEND CHAPTER 135 OF VOLUME 85 OF THE LAWS OF DELAWARE RELATING TO THE DEADLINE FOR PAYMENT OF PROPERTY TAX BILLS FOR THE 2025-2026 TAX YEAR.

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

Section 1. Amend Section 1, Chapter 135, Volume 85 of the Laws of Delaware by making deletions as shown by strike through and insertions as shown by underline as follows:

Section 1. Notwithstanding any provision of law to the contrary, on enactment of this Act:

(3) Upon receipt of a new warrant under paragraph (2) of this Act, New Castle County shall supplement any tax bill already issued to taxpayers in that district for the 2025-2026 tax year and adjust initial billing using the new local school tax rates set by the district. New Castle County shall extend the deadline for payment of property tax bills for the 2025-2026 tax year that are supplemented or adjusted under this Act to

November 30, 2025.

December 31, 2025.

SYNOPSIS

An extension of the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year established under Chapter 135 of Volume 85 of the Laws of Delaware (House Bill No. 242, as amended by House Amendment 1, of the 153rd General Assembly) is required because property tax invoices could not be timely delivered due to subsequent, unforeseen expedited litigation before the Court of Chancery (Newark Property Association, et al. v. State of Delaware, et al., C.A. No. 2025-1031-LWW).

The current deadline is November 30, 2025, however this Act changes the deadline to December 31, 2025, to ensure that taxpayers have a commercially reasonable period to review and pay property tax invoices and to help prevent the inequitable imposition of statutorily-mandated penalties and interest.

Author: Senator Walsh