Bill > SB203

This bill amends Delaware's tax code to formally codify the existing legal practice of allowing county governments to establish different tax rates for different classifications of real property, while ensuring that tax rates remain uniform within each property classification. Specifically, the bill makes several key changes to Title 9 of the Delaware Code. It explicitly authorizes county governing bodies to adopt different tax rates for real property based on property classifications, with the crucial requirement that tax rates must be uniform for all real property within the same classification, as mandated by the Delaware Constitution. The bill clarifies that county tax rates can be either a single rate for all property or multiple rates for different property classifications. Additionally, the bill makes technical amendments to related sections of the tax code, such as modifying tax collection warrant forms to reflect potential different tax rates and updating language around property taxation. The bill is retroactive, applying to county tax rates adopted before, on, or after its effective date, and essentially formalizes a longstanding legal interpretation that has been recognized through previous court cases. This legislative change provides clearer statutory guidance for how counties can implement property tax strategies while maintaining constitutional uniformity requirements.

https://legis.delaware.gov/BillDetail?LegislationId=142692