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DelawareHB 241153rd General Assembly (2024–2026)HouseWALLET

AN ACT TO AMEND TITLE 9 AND TITLE 14 OF THE DELAWARE CODE RELATING TO PROPERTY TAX COLLECTION.

Sponsored By: Nnamdi O. Chukwuocha (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Lower school-tax penalties in New Castle

New Castle County replaces its 5% school-tax penalty after September 1, followed by 1% monthly charges, with 1% per month. Kent and Sussex Counties keep their 1% monthly rate. These penalties apply to unpaid school taxes after their due date and continue until payment, unless a payment-plan waiver applies. Counties still cannot use their general tax-discount authority to reduce school taxes. The act expires three years after enactment.

School-tax payment plans for qualifying homeowners

In the first tax year after a general property reassessment, qualifying homeowners can pay school taxes in at least three equal installments. The property must be zoned for residential use and be the taxpayer’s primary home. The current year’s property tax bill must exceed the prior year’s bill by at least $300. Timely plan payments carry no interest, penalties, or late fees, and counties must waive school-tax late penalties for taxpayers following the plan. Counties can add reasonable eligibility and administrative rules, but those rules cannot be unduly burdensome. New Castle County must send unpaid taxpayers a written demand by December 15, stating the amount owed and warning of legal collection proceedings after December. Mailing it to the last known address counts as notice, but the county can skip this demand for taxpayers in this or another lawful payment plan. The act expires three years after enactment.

Sponsors & Cosponsors

Sponsor

  • Nnamdi O. Chukwuocha

    Democratic • House

Cosponsors

  • Stephanie T. Bolden

    Democratic • House

  • Frank Burns

    Democratic • House

  • William Bush

    Democratic • House

  • William J. Carson

    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

  • Kimberly Williams

    Democratic • House

  • Kamela T Smith

    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

  • Cyndie Romer

    Democratic • House

  • Melanie Ross Levin

    Democratic • House

  • 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: 51 • No: 5

House vote • 8/12/2025

Passed (SM required)

Yes: 34 • No: 5

Senate vote • 8/12/2025

Passed (SM required)

Yes: 17 • No: 0

Actions Timeline

  1. Signed by Governor

    8/12/2025Governor

  2. Passed By Senate. Votes: 17 YES 1 NOT VOTING 3 ABSENT

    8/12/2025Senate

  3. Suspension of Rules in Senate

    8/12/2025Senate

  4. Passed By House. Votes: 34 YES 5 NO 2 ABSENT

    8/12/2025House

  5. Suspension of Rules in House

    8/12/2025House

  6. Amendment HA 10 to HB 241 - Passed In House by Voice Vote

    8/12/2025House

  7. Amendment HA 9 to HB 241 - Stricken in House

    8/12/2025House

  8. Amendment HA 8 to HB 241 - Stricken in House

    8/12/2025House

  9. Amendment HA 7 to HB 241 - Passed In House by Voice Vote

    8/12/2025House

  10. Amendment HA 6 to HB 241 - Stricken in House

    8/12/2025House

  11. Amendment HA 5 to HB 241 - Defeated By House. Votes: 15 YES 24 NO 2 ABSENT

    8/12/2025House

  12. Amendment HA 4 to HB 241 - Stricken in House

    8/12/2025House

  13. Amendment HA 3 to HB 241 - Passed By House. Votes: 34 YES 5 NO 2 ABSENT

    8/12/2025House

  14. Amendment HA 2 to HB 241 - Stricken in House

    8/12/2025House

  15. Amendment HA 1 to HB 241 - Stricken in House

    8/12/2025House

  16. Suspension of Rules in House

    8/12/2025House

  17. Amendment HA 5 to HB 241 - Introduced and Placed With Bill

    8/12/2025House

  18. Amendment HA 4 to HB 241 - Introduced and Placed With Bill

    8/12/2025House

  19. Amendment HA 3 to HB 241 - Introduced and Placed With Bill

    8/12/2025House

  20. Amendment HA 2 to HB 241 - Introduced and Placed With Bill

    8/12/2025House

  21. Amendment HA 1 to HB 241 - Introduced and Placed With Bill

    8/12/2025House

  22. Introduced and Assigned to Administration Committee in House

    8/7/2025House

Bill Text

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