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SS1FORSB228 • 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.

Education Taxes
Passed Legislature

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

Sponsor
Last action
2026-02-11
Official status
Enact w/o Sign 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 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 is a substitute bill for Senate Bill No.
  • 228.
  • It combines Senate Bill No.

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. 2026-02-11 Delaware General Assembly

    Enact w/o Sign by Governor

  2. 2026-01-29 Delaware General Assembly

    Amendment HA 2 to SS 1 - Introduced and Placed With Bill

  3. 2026-01-29 Delaware General Assembly

    Amendment HA 1 to SS 1 - Stricken in House

  4. 2026-01-29 Delaware General Assembly

    Amendment HA 2 to SS 1 - Passed In House by Voice Vote

  5. 2026-01-29 Delaware General Assembly

    Passed By House. Votes: 35 YES 3 NO 3 NOT VOTING

  6. 2026-01-29 Delaware General Assembly

    Passed By Senate. Votes: 15 YES 6 NOT VOTING

  7. 2026-01-28 Delaware General Assembly

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

  8. 2026-01-27 Delaware General Assembly

    Amendment HA 1 to SS 1 - Introduced and Placed With Bill

  9. 2026-01-22 Delaware General Assembly

    was introduced and adopted in lieu of SB 228

  10. 2026-01-22 Delaware General Assembly

    Passed By Senate. Votes: 15 YES 5 NOT VOTING 1 ABSENT

  11. 2026-01-22 Delaware General Assembly

    Assigned to Administration Committee in House

Official Summary Text

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
This Act is a substitute bill for Senate Bill No. 228. It combines Senate Bill No. 228 and Senate Amendment No. 1 to Senate Bill No. 228. This Act differs from Senate Bill No. 228 by intending to maximize the amount of time New Castle County will have in 2026 to conduct a quality control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline:

1. Adjusts the date by which New Castle County must complete its Quality Control review and make any adjustments to assessed values to September 30, 2026.
2. Adjusts the tax "due and payable" date, which is an existing statutory term that is different from a payment deadline, to October 12, 2026.
3. Adjusts the date by which New Castle County must mail out tax statements to November 16, 2026.
4. Adjusts the deadline for payment of tax bills to December 31,