DelawareHB 240153rd General Assembly (2024–2026)HouseWALLET

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL AND COUNTY TAXES.

Sponsored By: Kimberly Williams (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Refunds after property tax appeals

If your assessment appeal lowers your property’s value and you overpaid county or school taxes for that same tax year, you get a refund when the overpayment is $50 or more. For overpayments under $50, the county or school may refund the money or credit it to future bills for that property. These rules apply to all overpayments found after assessment appeals for both county property taxes and local school taxes.

Refunds for county and school tax errors

If you paid county taxes in error, file a written request with the county explaining why. The county’s tax collector must approve refunds in writing, and the county keeps refund records for at least three years for public inspection. If you paid local school taxes in error, file a written, sworn request with the school board. The county receiver of taxes must approve refunds in writing, except capitation taxes can be refunded without that approval. The school board and receiver keep refund records for at least three years and allow public inspection.

Sponsors & Cosponsors

Sponsor

Kimberly Williams
Democratic • House

Cosponsors

Stephanie T. Bolden
Democratic • House
Frank Burns
Democratic • House
William Bush
Democratic • House
William J. Carson
Democratic • House
Nnamdi O. Chukwuocha
Democratic • House
Franklin D. Cooke
Democratic • House
Daniel Cruce
Democratic • Senate
Mara Gorman
Democratic • House
Krista Griffith
Democratic • House
Stephanie L. Hansen
Democratic • Senate
Kerri Evelyn Harris
Democratic • House
Debra Heffernan
Democratic • House
Kendra Johnson
Democratic • House
Kamela T Smith
Democratic • House
Larry Lambert
Democratic • House
S. Elizabeth Lockman
Democratic • Senate
Spiros Mantzavinos
Democratic • Senate
Melissa Minor-Brown
Democratic • House
Eric Morrison
Democratic • House
DeShanna U Neal
Democratic • House
Josue O Ortega
Democratic • House
Edward S. Osienski
Democratic • House
Nicole Poore
Democratic • Senate
Cyndie Romer
Democratic • House
Melanie Ross Levin
Democratic • House
Ray Seigfried
Democratic • Senate
Claire Snyder-Hall
Democratic • House
David P. Sokola
Democratic • Senate
Laura V. Sturgeon
Democratic • Senate
Bryan Townsend
Democratic • Senate
John "Jack" Walsh
Democratic • Senate
Madinah Wilson-Anton
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 53 • No: 4

Senate vote • 8/13/2025

Passed (SM required)

Yes: 18 • No: 0

House vote • 8/12/2025