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SB35 • 2025

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.

Agriculture Housing Taxes
Passed Legislature

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

Sponsor
Last action
2026-03-19
Official status
Substituted in Senate by SS 1 for SB 35
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 TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.

What This Bill Does

  • AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.
  • Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available.
  • For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures imposes a significant financial impact and adversely affects their ability to survive.
  • At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures.

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. 2026-03-19 Delaware General Assembly

    Substituted in Senate by SS 1 for SB 35

  2. 2025-03-27 Delaware General Assembly

    Reported Out of Committee (Agriculture) in Senate with 4 Favorable, 2 On Its Merits

  3. 2025-03-27 Delaware General Assembly

    Assigned to Finance Committee in Senate

  4. 2025-01-03 Delaware General Assembly

    Introduced and Assigned to Agriculture Committee in Senate

Official Summary Text

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.
Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available. For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures imposes a significant financial impact and adversely affects their ability to survive. At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures. This legislation would use the same mechanism for providing real estate tax relief for qualified farm structures as it currently exists for qualified farmlands.