SB 203 DE

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Became Law

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, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.

• Spiros Mantzavinos Democratic · primary
• David P. Sokola Democratic · primary
• Bryan Townsend Democratic · primary
• Josue O Ortega Democratic · primary
• Cyndie Romer Democratic · primary
• Trey Paradee Democratic · primary
• Kerri Evelyn Harris Democratic · primary
• Edward S. Osienski Democratic · primary
• Sarah McBride · primary
• Melanie Ross Levin Democratic · primary
• Ray Seigfried Democratic · primary
• Laura V. Sturgeon Democratic · primary
• John "Jack" Walsh Democratic · primary
• Darius J. Brown Democratic · primary
• William Bush Democratic · primary
• William J. Carson Democratic · primary
• Franklin D. Cooke Democratic · primary
• Mara Gorman Democratic · primary
• Nicole Poore Democratic · primary
• Russell Huxtable Democratic · primary
• Eric Morrison Democratic · primary
• Marie Pinkney Democratic · primary
• Dave G. Lawson Republican · primary
• Claire Snyder-Hall Democratic · primary
• Brian Pettyjohn Republican · primary

1. Aug 11, 2025 Introduced and Laid on Table in Senate · upper
2. Aug 12, 2025 Suspension of Rules in Senate · upper
3. Aug 12, 2025 Lifted From Table in Senate · upper
4. Aug 12, 2025 Passed By Senate. Votes: 18 YES 1 NO 2 ABSENT · upper
5. Aug 12, 2025 Suspension of Rules in House · lower
6. Aug 12, 2025 Suspension of Rules in House · lower
7. Aug 12, 2025 Passed By House. Votes: 30 YES 9 NO 2 ABSENT · lower
8. Aug 12, 2025 Signed by Governor · executive