Counties/Municipalities/Real Property Classes/Separate Tax Rates
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY.” Read the full text
153rd General Assembly
What it does
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, 1
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Aug 11, 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 voteHouse · 2025-08-12 · Passed · Yes 30, No 9, NotVoting 0, Conflict 0, Absent 2, Vacant 0
Recorded voteSenate · 2025-08-12 · Passed · Yes 18, No 1, 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).