SB 204 DE

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Became Law

This Act codifies the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all 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). The City of Wilmington has different tax rates for residential and non-residential properties and upon enactment on July 30, 2025, House Substitute No. 1 for House Bill No. 144 amended the Charter of the City of New Castle to allow varying tax rates based on property classification. This Act clarifies that all municipalities have this authority, avoiding the need for separate legislation amending the municipal charter of each municipality to provide this clarity. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.

• Brian Pettyjohn Republican · primary
• Timothy D. Dukes Republican · primary
• Franklin D. Cooke Democratic · primary
• Claire Snyder-Hall Democratic · primary
• Russell Huxtable Democratic · primary
• Dave G. Lawson Republican · primary
• Josue O Ortega Democratic · primary
• Spiros Mantzavinos Democratic · primary
• Nicole Poore Democratic · primary
• Bryant L. Richardson Republican · primary
• David P. Sokola Democratic · primary
• Bryan Townsend Democratic · primary
• Laura V. Sturgeon Democratic · primary
• Valerie Jones Giltner Republican · primary
• Michael F. Smith Republican · primary
• Madinah Wilson-Anton Democratic · 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: 19 YES 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: 31 YES 4 NO 3 NOT VOTING 3 ABSENT · lower
8. Aug 12, 2025 Signed by Governor · executive