Delaware SB228 amends county assessment and tax collection laws, focusing on quality control reviews and penalties for New Castle County.

Delaware SB228 amends Titles 9 and 14 of the Delaware Code to enhance the accuracy and fairness of property tax assessments, particularly in New Castle County. The bill introduces a quality control review mechanism for the Office of Finance to correct errors in property assessments. It mandates that any revisions made by the Office of Finance must adhere to specific notice and appeal requirements. Additionally, the bill imposes a penalty on New Castle County for late tax payments, effective from January 1, 2027.

Delaware SB228 amends county assessment and tax collection laws, focusing on quality control reviews and penalties for New Castle County.

Delaware SB228 amends Titles 9 and 14 of the Delaware Code to enhance the accuracy and fairness of property tax assessments, particularly in New Castle County. The bill introduces a quality control review mechanism for the Office of Finance to correct errors in property assessments. It mandates that any revisions made by the Office of Finance must adhere to specific notice and appeal requirements. Additionally, the bill imposes a penalty on New Castle County for late tax payments, effective from January 1, 2027.