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SB 203 Delaware Senate · 153rd General Assembly (2025-2026)

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

Summary
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.
Bill status signed all 5 stages cleared
Introduction
Aug 2025
Committee Review
Senate Passage
Aug 2025
House Passage
Aug 2025
Signed into Law
Aug 2025
Introduced Aug 11, 2025 Signed Aug 12, 2025
Floor votes · House Aug 12, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
7
Key actions
3
Committee
0
Aug 12, 2025
Signed into law
Signed by Governor
executive
Aug 12, 2025
Lower · Passed
Passed By House. Votes: 30 YES 9 NO 2 ABSENT
lower
Aug 12, 2025
Upper · Passed
Passed By Senate. Votes: 18 YES 1 NO 2 ABSENT
upper
Aug 11, 2025
Introduced
Introduced and Laid on Table in Senate
upper
24 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bill Bush
Bill Bush
DDemocratic
DE
29
P
Photo of Bill Carson
Bill Carson
DDemocratic
DE
28
P
Photo of Brian Pettyjohn
Brian Pettyjohn
RRepublican
DE
19
P
Photo of Bryan Townsend
Bryan Townsend
DDemocratic
DE
11
P
Photo of Claire Snyder-Hall
Claire Snyder-Hall
DDemocratic
DE
14
P
Photo of Cyndie Romer
Cyndie Romer
DDemocratic
DE
25
P
Photo of Darius Brown
Darius Brown
DDemocratic
DE
2
P
Photo of Dave Lawson
Dave Lawson
RRepublican
DE
15
P
Photo of Dave Sokola
Dave Sokola
DDemocratic
DE
8
P
Photo of Ed Osienski
Ed Osienski
DDemocratic
DE
24
P
Photo of Eric Morrison
Eric Morrison
DDemocratic
DE
27
P
Photo of Frank Cooke
Frank Cooke
DDemocratic
DE
16
P
Photo of Jack Walsh
Jack Walsh
DDemocratic
DE
9
P
Photo of Josue Ortega
Josue Ortega
DDemocratic
DE
3
P
Photo of Kerri Harris
Kerri Harris
DDemocratic
DE
32
P
Photo of Laura Sturgeon
Laura Sturgeon
DDemocratic
DE
4
P
Photo of Mara Gorman
Mara Gorman
DDemocratic
DE
23
P
Photo of Marie Pinkney
Marie Pinkney
DDemocratic
DE
13
P
Photo of Melanie Ross Levin
Melanie Ross Levin
DDemocratic
DE
10
P
Photo of Nicole Poore
Nicole Poore
DDemocratic
DE
12
P
Photo of Ray Seigfried
Ray Seigfried
DDemocratic
DE
5
P
Photo of Russ Huxtable
Russ Huxtable
DDemocratic
DE
6
P
Photo of Spiros Mantzavinos
Spiros Mantzavinos
DDemocratic
DE
7
P
Photo of Trey Paradee
Trey Paradee
DDemocratic
DE
17