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

Counties must send quarterly property tax data

Starting September 30, 2025, each county tax collector sends a property tax report every quarter. Counties collect data starting with the quarter that begins July 1, 2025. Reports are due within 30 days after March 31, June 30, September 30, and December 31. Each report lists parcels in tax payment plans (parcel ID, class, total owed, and whether current or late), counts of assessment appeals by ZIP (filed, successful, dismissed), parcels sold with purchase and assessed values by ZIP, and how much property tax money went to each school district. Reports go to Senate and House leaders and clerks for all legislators, the Governor, the budget office director, the finance secretary, and Legislative Services. Counties may also include tax lien details (parcel ID, class, lien amount, and filing date). The law expires January 1, 2028 unless the General Assembly extends it.