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SB228 • 2025

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

Taxes
Passed Legislature

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

Sponsor
Last action
2026-01-20
Official status
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 TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

What This Bill Does

  • AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
  • This Act provides the Office of Finance for New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: (1) A clerical, mathematical, or factual mistake occurred during the new general reassessment.
  • (2) A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value.
  • (3) A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment.

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SA 1

1 • Cruce

PWB 1/21/26

Plain English: Legislation Document SPONSOR: Sen.

  • Legislation Document SPONSOR: Sen.
  • Cruce DELAWARE STATE SENATE 153rd GENERAL ASSEMBLY SENATE AMENDMENT NO.
  • 1 TO SENATE BILL NO.
  • 228 AMEND Senate Bill No.

Bill History

No action history is stored for this bill yet.

Official Summary Text

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
This Act provides the Office of Finance for New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist:

(1) A clerical, mathematical, or factual mistake occurred during the new general reassessment.
(2) A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value.
(3) A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment.
(4) A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the