DE SB 35
Status unknownAN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.
Delaware · 2025-2026 Regular Session (153rd General Assembly) · upper
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Quick answers
Did DE SB 35 pass?
The current status of DE SB 35 is not known from the official record. Latest recorded action (2026-03-19): Adopted in lieu of the original bill SB 35, and Assigned to Finance Committee in Senate
What is DE SB 35 about?
This Act is a substitute for and differs from Senate Bill No. 35 by making the following substantive changes from the original bill: 1. Establishes and provides additional clarity to the definition of “qualified farm structure” to include buildings such as poultry houses, barns, sheds, silos, commodity storage facilities, greenhouse and packing or cooling facilities. To qualify, these structures must be located on land devoted to agricultural, horticultural, or forest land, as already defined in this chapter. Notably, this definition excludes any dwelling units used as residences and any buildings that are used for commercial, industrial, or non-farm businesses. 2. Removes Sections 3 through 6 of Senate Bill No. 35 as unnecessary due to the new definition of “qualified farm structure.” 3. Includes the new definition of “qualified farm structure” to clarify that qualified farm structures are eligible for valuation within this chapter. 4. Establishes that qualified farm structures are to be valued using a cost approach method, with only 50% of the fair market value of these structures subject to tax. This reduced rate excludes any residential dwellings or structures used for commercial, industrial, or other non-farm business purposes. 5. Eliminates references to any proposed changes to § 8337 pertaining to the State Farmland Evaluation Advisory Committee that were originally considered in Senate Bill No. 35. This substitute also makes technical corrections to conform to the standards set by the Delaware Legislative Drafting Manual. Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available. For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures impose a significant financial impact and adversely affects their ability to survive. At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures.
Who sponsors DE SB 35?
Kerri Evelyn Harris, William J. Carson, William Bush and 1 others are the primary sponsors of DE SB 35.
Description
This Act is a substitute for and differs from Senate Bill No. 35 by making the following substantive changes from the original bill: 1. Establishes and provides additional clarity to the definition of “qualified farm structure” to include buildings such as poultry houses, barns, sheds, silos, commodity storage facilities, greenhouse and packing or cooling facilities. To qualify, these structures must be located on land devoted to agricultural, horticultural, or forest land, as already defined in this chapter. Notably, this definition excludes any dwelling units used as residences and any buildings that are used for commercial, industrial, or non-farm businesses. 2. Removes Sections 3 through 6 of Senate Bill No. 35 as unnecessary due to the new definition of “qualified farm structure.” 3. Includes the new definition of “qualified farm structure” to clarify that qualified farm structures are eligible for valuation within this chapter. 4. Establishes that qualified farm structures are to be valued using a cost approach method, with only 50% of the fair market value of these structures subject to tax. This reduced rate excludes any residential dwellings or structures used for commercial, industrial, or other non-farm business purposes. 5. Eliminates references to any proposed changes to § 8337 pertaining to the State Farmland Evaluation Advisory Committee that were originally considered in Senate Bill No. 35. This substitute also makes technical corrections to conform to the standards set by the Delaware Legislative Drafting Manual. Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available. For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures impose a significant financial impact and adversely affects their ability to survive. At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures.
- Introduced
- 2026-03-19
- Latest action
- 2026-03-19 — Adopted in lieu of the original bill SB 35, and Assigned to Finance Committee in Senate
- Bill type
- bill
- Last updated
- —
Sponsors
- Kerri Evelyn Harrisprimary
- William J. Carsonprimary
- William Bushprimary
- Kyra L. Hoffnerprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-03-19
Adopted in lieu of the original bill SB 35, and Assigned to Finance Committee in Senate
introduction,referral-committee
Versions
- (document, no version)Compare
Documents
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T03:53:51.443619Z
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