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DE HB283
DE HB283An Act To Amend Title 30 Of The Delaware Code Relating To The Realty Transfer Tax.
summary
Introduced
01/27/2026
01/27/2026
In Committee
01/27/2026
01/27/2026
Crossed Over
Passed
Dead
Introduced Session
153rd General Assembly
Bill Summary
An Act To Amend Title 30 Of The Delaware Code Relating To The Realty Transfer Tax.
AI Summary
This bill amends Title 30 of the Delaware Code concerning the Realty Transfer Tax by updating the definition of "Document" to expand exemptions from this tax. Specifically, it replaces "husband and wife" with the gender-neutral term "spouses" in several instances, and it adds a new exemption for conveyances between grandparents and grandchildren or their spouses, broadening the existing family transfer exemptions. The Realty Transfer Tax is a tax imposed on the sale or transfer of real estate in Delaware, and these changes aim to modernize the language and include more familial relationships in the tax exemptions.
Committee Categories
Budget and Finance
Sponsors (8)
Kevin Hensley (R)*,
Stephanie Hansen (D),
Gerald Hocker (R),
Russ Huxtable (D),
Mike Smith (R),
Dave Sokola (D),
Dave Wilson (R),
Lyndon Yearick (R),
Last Action
Reported Out of Committee (Revenue & Finance) in House with 9 On Its Merits (on 03/18/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legis.delaware.gov/BillDetail?LegislationId=142824 |
| BillText | https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142824&legislationTypeId=1&docTypeId=2&legislationName=HB283 |
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