This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater.
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL AND COUNTY TAXES.” Read the full text
153rd General Assembly
What it does
This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater. A county may elect to refund or credit the amount against future taxes due when the overpayment is less than $50. Amounts in school taxes determined to have been overpaid by a taxpayer after an assessment appeal will be refunded by the county following the same rule.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Aug 7, 2025
Signed · Aug 18, 2025
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
1
sponsor on the bill
Sponsors
Recorded votes
Recorded voteSenate · 2025-08-12 · Passed · Yes 18, No 0, NotVoting 0, Conflict 0, Absent 3, Vacant 0
Recorded voteHouse · 2025-08-12 · Passed · Yes 35, No 4, NotVoting 0, Conflict 0, Absent 2, Vacant 0
Roll-call results shown verbatim from the Delaware legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Signed (Aug 18, 2025).