Delaware 2025-2026 Regular Session

Delaware House Bill HB247

Introduced
8/7/25  

Caption

An Act Relating To The Collection Of Taxes For Real Property In The 2025-2026 Tax Year.

Impact

The implementation of HB 247 is intended to protect homeowners from aggressive collection actions while they navigate the new tax landscape. If taxpayers enter into a payment plan and adhere to it, they are shielded from various forms of tax collection, such as civil actions, wage garnishments, or property seizures. Additionally, the bill ensures that no late fees, penalties, or interest can be imposed on those complying with the payment plan. By focusing on short-term relief, the bill aims to prevent potential hardship and displacement among homeowners during a period of challenging economic adjustment.

Summary

House Bill 247 proposes specific measures to alleviate the financial burden on homeowners in New Castle County due to a recent tax reassessment for the 2025-2026 tax year. The core aim of the bill is to provide immediate relief, particularly for vulnerable groups such as seniors and low-income families who have been most adversely affected by the sharp increase in property and school taxes. To achieve this, the bill mandates that the county's tax collecting authority offer payment plans for these taxes, allowing taxpayers to manage their payments more effectively over time, rather than facing immediate collection pressures or legal actions.

Sentiment

The sentiment around HB 247 tends to be predominantly supportive among constituents directly impacted by the tax increases, particularly seniors and low-income households. Legislators advocating for the bill express urgency in providing these protections. Nonetheless, there may be underlying concerns among some lawmakers regarding the sustainability of such measures and their long-term implications on county finances. Overall, the bill has sparked a dialogue about the balance between necessary tax reassessments and the need to ensure the well-being of affected taxpayers.

Contention

Notable points of contention relate to the bill's sunset provision set for December 31, 2026, which implies that the relief measures may be temporary. Some individuals may be concerned about what happens to those who remain under financial stress after this period. There is also the wider debate around fiscal responsibility and how the county manages its budget amid rising property values and tax rates. Further discussions are expected as the General Assembly considers longer-term solutions to ensure stable tax structures while protecting homeowners' rights.

Companion Bills

No companion bills found.

Previously Filed As

DE HB249

An Act Relating To Taxes In The 2025-2026 Tax Year.

DE HB242

An Act Relating To Local School Taxes In The 2025-2026 Tax Year.

DE HB248

An Act To Amend Title 9 Of The Delaware Code Relating To Tax Payments.

DE HB241

An Act To Amend Title 9 And Title 14 Of The Delaware Code Relating To Property Tax Collection.

DE HR18

Requesting That New Castle County, Kent County, And Sussex County Each Study, Respectively, The Viability Of Implementing A Property Tax Freeze For Delaware Residents Who Are Seniors.

DE HCR78

Directing The Public Education Funding Commission To Submit A Report With Recommendations For The Equitable Collection And Distribution Of Property Tax Revenue In Delaware.

DE HJR8

Directing The Director Of The Office Of State Planning Coordination, The Director Of The Office Of Management And Budget, The Secretary Of Finance, The Controller General, The Secretary Of Education, And The Secretary Of The Department Of Technology And Information To Develop Recommendations For The Statewide Uniform Reassessment Of Real Property And To Provide A Report Of The Recommendations To The Governor And The General Assembly.

DE HB240

An Act To Amend Title 9 And Title 14 Of The Delaware Code Relating To School And County Taxes.

DE SB159

An Act To Amend Title 26 Of The Delaware Code Relating To Public Utilities.

DE SB206

An Act To Amend Chapter 135 Of Volume 85 Of The Laws Of Delaware Relating To The Deadline For Payment Of Property Tax Bills For The 2025-2026 Tax Year.

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