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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
Last action
2025-11-14
Official status
Signed by Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill 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 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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

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.