Delaware bills · 153rd General Assembly (2025-2026)
Delaware SB 203
AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Brian Pettyjohn (Republican)
- Claire Snyder-Hall (Democratic)
- Dave G. Lawson (Republican)
- Marie Pinkney (Democratic)
- Eric Morrison (Democratic)
- Russell Huxtable (Democratic)
- Nicole Poore (Democratic)
- Mara Gorman (Democratic)
- Franklin D. Cooke (Democratic)
- William J. Carson (Democratic)
- William Bush (Democratic)
- Darius J. Brown (Democratic)
- John "Jack" Walsh (Democratic)
- Laura V. Sturgeon (Democratic)
- Ray Seigfried (Democratic)
- Melanie Ross Levin (Democratic)
- Sarah McBride
- Edward S. Osienski (Democratic)
- Kerri Evelyn Harris (Democratic)
- Trey Paradee (Democratic)
- Cyndie Romer (Democratic)
- Josue O Ortega (Democratic)
- Bryan Townsend (Democratic)
- David P. Sokola (Democratic)
- Spiros Mantzavinos (Democratic)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act codifies Delaware’s longstanding common law recognition of the authority of Delaware counties and municipalities to separately tax different classes of real property if the classification is reasonable and, under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all real property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940).
As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.
Text versions
Roll-call votes
State vote data last updated Oct 16, 2026, 4:04 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Aug 12, 2025 Senate | SM | pass | Set your home in Delaware to see |
| Aug 12, 2025 House | SM | pass | Set your home in Delaware to see |
Actions
- Aug 12, 2025
Signed by Governor - Aug 12, 2025 · House
Passed By House. Votes: 30 YES 9 NO 2 ABSENT - Aug 12, 2025 · House
Suspension of Rules in House - Aug 12, 2025 · House
Suspension of Rules in House - Aug 12, 2025 · Senate
Passed By Senate. Votes: 18 YES 1 NO 2 ABSENT - Aug 12, 2025 · Senate
Lifted From Table in Senate - Aug 12, 2025 · Senate
Suspension of Rules in Senate - Aug 11, 2025 · Senate
Introduced and Laid on Table in Senate