Bill > SB202

This bill requires New Castle County to prepare and submit detailed quarterly property tax reports starting September 30, 2025, with data collection beginning July 1, 2025. The reports must include comprehensive information such as property parcels enrolled in tax payment plans (including parcel identification numbers, classification, total taxes owed, and payment status), details on property assessment appeals (number of appeals filed, successful, and dismissed, broken down by zip code), realty transfer tax information (full consideration and assessed value by zip code), and total property tax revenue collected and distributed to each school district. The county must submit these reports to key legislative and executive officials, including the Senate President Pro Tempore, House Speaker, Governor, Office of Management and Budget Director, Finance Secretary, and Director of Legislative Services. The bill includes an optional section allowing the county to report on property tax liens, providing details such as parcel identification number, classification, lien amount, and filing date. The legislation is set to expire on January 1, 2028, unless extended or terminated earlier by the General Assembly, and specifically targets New Castle County for these reporting requirements.

https://legis.delaware.gov/BillDetail?LegislationId=142693