Bill Commons

DE SB 204

enacted

AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.

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

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Quick answers

Did DE SB 204 pass?

Yes. DE SB 204 has been enacted into law. Latest recorded action (2025-08-12): Signed by Governor

What is DE SB 204 about?

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.

Who sponsors DE SB 204?

Madinah Wilson-Anton, Michael F. Smith, Valerie Jones Giltner and 13 others are the primary sponsors of DE SB 204.

Description

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.

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

Sponsors

  • Madinah Wilson-Antonprimary
  • Michael F. Smithprimary
  • Valerie Jones Giltnerprimary
  • Laura V. Sturgeonprimary
  • Bryan Townsendprimary
  • David P. Sokolaprimary
  • Bryant L. Richardsonprimary
  • Nicole Pooreprimary
  • Spiros Mantzavinosprimary
  • Josue O Ortegaprimary
  • Dave G. Lawsonprimary
  • Russell Huxtableprimary
  • Claire Snyder-Hallprimary
  • Franklin D. Cookeprimary
  • Timothy D. Dukesprimary
  • Brian Pettyjohnprimary

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: 31 YES 4 NO 3 NOT VOTING 3 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: 19 YES 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

  • 2/3

    2025-08-12 · pass · 31-4

    Member-level votes (41)
    • Alonna Berry: other
    • 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: yes
    • Krista Griffith: other
    • Kerri Evelyn Harris: yes
    • Debra Heffernan: other
    • Kevin S Hensley: yes
    • Jeff Hilovsky: yes
    • Valerie Jones Giltner: yes
    • 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.: other
    • 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: other
    • Madinah Wilson-Anton: yes
    • Lyndon D. Yearick: no

  • 2/3

    2025-08-12 · pass · 19-0

    Member-level votes (62)
    • Darius J. Brown: yes
    • Eric Buckson: yes
    • Daniel Cruce: yes
    • Stephanie L. Hansen: yes
    • Gerald W. Hocker: yes
    • 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
    • Alonna Berry: other
    • 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: yes
    • Krista Griffith: other
    • Kerri Evelyn Harris: yes
    • Debra Heffernan: other
    • Kevin S Hensley: yes
    • Jeff Hilovsky: yes
    • Valerie Jones Giltner: yes
    • 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.: other
    • 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: other
    • Madinah Wilson-Anton: yes
    • Lyndon D. Yearick: no

Related bills

No related bills recorded for this bill.

Official source

https://legis.delaware.gov/BillDetail?LegislationId=142690

Attribution

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

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