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

County property tax choices come with limits

Delaware counties can set different property tax rates by property type, but must use the same rate within each type. The law requires no rate change; property owners can pay more or less depending on their county’s choices. This authority covers rates adopted before, on, or after the law’s effective date. Kent County’s rate cannot exceed $0.50 per $100 of assessed value. After a full reassessment, the following year’s county property tax revenue cannot rise more than 15%, excluding new construction assessments. This is a county-wide revenue limit, not a cap on each owner’s bill. Counties must calculate the rate that would collect the prior year’s revenue and disclose the percentage above that rate. The rate ordinance must be advertised in a general-circulation newspaper within 15 days. Rates are stated per $100 of assessed value and reflect general county budget needs. That calculation excludes special assessments, bond debt-service taxes, and taxes for legally authorized local districts. Counties levy the next year’s tax using the latest assessment list and attach collection warrants to duplicate lists. Warrant forms can reflect different rates by property type. Taxable real property includes land, buildings, improvements, and special betterments, subject to existing legal exceptions.