Bill Commons

DE SB 203

enacted

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY.

Delaware · 2025-2026 Regular Session (153rd General Assembly) · upper

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Quick answers

Did DE SB 203 pass?

Yes. DE SB 203 has been enacted into law. Latest recorded action (2025-08-12): Signed by Governor

What is DE SB 203 about?

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.

Who sponsors DE SB 203?

Brian Pettyjohn, Claire Snyder-Hall, Dave G. Lawson and 22 others are the primary sponsors of DE SB 203.

Description

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.

Introduced
2025-08-11
Latest action
2025-08-12 — Signed by Governor
Bill type
bill
Last updated
—

Sponsors

  • Brian Pettyjohnprimary
  • Claire Snyder-Hallprimary
  • Dave G. Lawsonprimary
  • Marie Pinkneyprimary
  • Eric Morrisonprimary
  • Russell Huxtableprimary
  • Nicole Pooreprimary
  • Mara Gormanprimary
  • Franklin D. Cookeprimary
  • William J. Carsonprimary
  • William Bushprimary
  • Darius J. Brownprimary
  • John "Jack" Walshprimary
  • Laura V. Sturgeonprimary
  • Ray Seigfriedprimary
  • Melanie Ross Levinprimary
  • Sarah McBrideprimary
  • Edward S. Osienskiprimary
  • Kerri Evelyn Harrisprimary
  • Trey Paradeeprimary
  • Cyndie Romerprimary
  • Josue O Ortegaprimary
  • Bryan Townsendprimary
  • David P. Sokolaprimary
  • Spiros Mantzavinosprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2025-08-12

    Signed by Governor

    executive-signature

  2. 2025-08-12

    Passed By House. Votes: 30 YES 9 NO 2 ABSENT

    passage

  3. 2025-08-12

    Suspension of Rules in House

  4. 2025-08-12

    Suspension of Rules in House

  5. 2025-08-12

    Passed By Senate. Votes: 18 YES 1 NO 2 ABSENT

    passage

  6. 2025-08-12

    Lifted From Table in Senate

  7. 2025-08-12

    Suspension of Rules in Senate

  8. 2025-08-11

    Introduced and Laid on Table in Senate

    introduction

Versions

Not provided by source.

Documents

Not provided by source.

Votes

  • SM

    2025-08-12 · pass · 18-1

    Member-level votes (21)
    • Darius J. Brown: yes
    • Eric Buckson: yes
    • Daniel Cruce: yes
    • Stephanie L. Hansen: yes
    • Gerald W. Hocker: no
    • Kyra L. Hoffner: yes
    • Russell Huxtable: yes
    • Dave G. Lawson: yes
    • S. Elizabeth Lockman: yes
    • Spiros Mantzavinos: yes
    • Trey Paradee: other
    • Brian Pettyjohn: yes
    • Marie Pinkney: yes
    • Nicole Poore: yes
    • Bryant L. Richardson: yes
    • Ray Seigfried: yes
    • David P. Sokola: yes
    • Laura V. Sturgeon: yes
    • Bryan Townsend: yes
    • John "Jack" Walsh: yes
    • David L. Wilson: other

  • SM

    2025-08-12 · pass · 30-9

    Member-level votes (62)
    • Alonna Berry: yes
    • Stephanie T. Bolden: yes
    • Frank Burns: yes
    • William Bush: yes
    • William J. Carson: yes
    • Nnamdi O. Chukwuocha: yes
    • Richard G. Collins: no
    • Franklin D. Cooke: yes
    • Daniel B. Short: yes
    • Timothy D. Dukes: yes
    • Mara Gorman: yes
    • Ronald E. Gray: no
    • Krista Griffith: other
    • Kerri Evelyn Harris: yes
    • Debra Heffernan: yes
    • Kevin S Hensley: yes
    • Jeff Hilovsky: no
    • Valerie Jones Giltner: no
    • Kendra Johnson: yes
    • Kimberly Williams: yes
    • Kamela T Smith: yes
    • Larry Lambert: yes
    • Sean M. Lynn: yes
    • Michael F. Smith: yes
    • Melissa Minor-Brown: yes
    • Shannon Morris: no
    • Eric Morrison: yes
    • DeShanna U Neal: yes
    • Josue O Ortega: yes
    • Edward S. Osienski: yes
    • Sophie Phillips: other
    • Charles S Postles Jr.: no
    • Cyndie Romer: yes
    • Melanie Ross Levin: yes
    • Sherae'a Moore: yes
    • Bryan W. Shupe: no
    • Claire Snyder-Hall: yes
    • Jeffrey N. Spiegelman: yes
    • Jesse R. Vanderwende: no
    • Madinah Wilson-Anton: yes
    • Lyndon D. Yearick: no
    • Darius J. Brown: yes
    • Eric Buckson: yes
    • Daniel Cruce: yes
    • Stephanie L. Hansen: yes
    • Gerald W. Hocker: no
    • Kyra L. Hoffner: yes
    • Russell Huxtable: yes
    • Dave G. Lawson: yes
    • S. Elizabeth Lockman: yes
    • Spiros Mantzavinos: yes
    • Trey Paradee: other
    • Brian Pettyjohn: yes
    • Marie Pinkney: yes
    • Nicole Poore: yes
    • Bryant L. Richardson: yes
    • Ray Seigfried: yes
    • David P. Sokola: yes
    • Laura V. Sturgeon: yes
    • Bryan Townsend: yes
    • John "Jack" Walsh: yes
    • David L. Wilson: other

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=142692

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T03:53:51.443619Z

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