Delaware 2025-2026 Regular Session

Delaware Senate Bill SB202

Introduced
8/11/25  
Introduced
8/12/25  
Engrossed
8/12/25  
Enrolled
8/12/25  

Caption

An Act To Amend Title 9 Of The Delaware Code Relating To County Property Tax Data.

Impact

The bill is expected to significantly impact how property tax data is reported and managed at the county level. By requiring detailed quarterly reports, SB202 aims to provide a clearer picture of property tax operations, assisting both the county and property owners in understanding tax obligations better. Additionally, such reporting could facilitate better decision-making for financial planning and budget allocations within the county government and educational institutions, ensuring that revenue distribution is aligned with actual assessment and taxation processes.

Summary

SB202 is an Act aimed at amending Title 9 of the Delaware Code, specifically relating to county property tax data. The bill's primary focus is to mandate the tax collecting authority of New Castle County to produce quarterly reports on property tax data starting from September 30, 2025. This includes detailed information on properties enrolled in tax payment plans, property assessment appeals, and total property tax revenue collected and distributed to school districts. The goal is to enhance transparency and accountability in property tax management within New Castle County.

Sentiment

The sentiment surrounding SB202 appears to be generally supportive, particularly among those focused on tax transparency and accountability. Proponents argue that this bill will help track tax payment compliance and provide valuable insights into property tax effectiveness. However, there may be some concerns regarding the administrative burden it places on the tax collecting authority and the potential for it to reveal shortcomings in tax collection practices that could lead to political ramifications.

Contention

While most discussions surrounding SB202 have been constructive, there are points of contention regarding the increased reporting requirements. Critics may express concern about the resources needed to fulfill these reporting demands and whether the benefits of enhanced transparency truly outweigh the costs associated with compliance. Another consideration is how the data collected will be used and whether it could expose issues related to property valuation and taxation fairness, prompting stakeholders to reassess existing policies.

Companion Bills

No companion bills found.

Previously Filed As

DE HB50

An Act To Amend Titles 7 And 29 Of The Delaware Code Relating To Energy Assistance.

DE HB241

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

DE HB105

An Act To Amend Title 19 Of The Delaware Code Relating To Employment Practices.

DE HB240

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

DE HB242

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

DE HB380

An Act To Amend Title 6 Of The Delaware Code Relating To Personal Data Privacy.

DE HCR60

Recognizing June 2025 As Lgbtq+ Pride Month In The State Of Delaware.

DE SB203

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

DE SB70

An Act To Amend Title 24 Of The Delaware Code Relating To Genetic Counselors.

DE SB159

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

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA AB385

Regional park property: County of San Bernardino: Glen Helen Regional Park.

CA AB1262

Stolen or embezzled property: description.

AZ HB2261

Property tax; agricultural real property

CA SB288

Property taxation: change in ownership: family homes and farms.