SB204

An Act To Amend Title 22 Of The Delaware Code Relating To Municipal Tax Rates Based On Property Classification.

Complete·8/12/25
Draft Text

Delaware SB204 amends municipal tax rates based on property classification, ensuring uniformity within each classification.

Delaware SB204 amends Title 22 of the Delaware Code to allow municipalities to set different tax rates for residential and nonresidential real property. The bill mandates that these tax rates must be uniform for all properties within the same classification, as required by the Delaware Constitution. This change aims to provide municipalities with more flexibility in managing their tax policies while maintaining constitutional standards.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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8
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Democratic CaucusRepublican Caucus

Roll Call Votes

31 Yea

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4 Nay

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3 Not Voting

DRR

3 Absent

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History

Aug 12, 2025

Senate

Suspension of Rules in Senate

Aug 12, 2025

Senate

Lifted From Table in Senate

Aug 12, 2025

Senate

Passed By Senate. Votes: 19 YES 2 ABSENT