DelawareSB 204153rd General Assembly (2024–2026)SenateWALLET

AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.

Sponsored By: Brian Pettyjohn (Republican)

Signed by Governor

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Towns can tax homes and businesses differently

Delaware towns can now pass a local law to set one tax rate for homes and a different rate for nonresidential property. All properties in the same class must be charged the same rate. The law does not set any rates or start dates. Only towns that adopt a local ordinance are affected. This authority applies to every municipality and only to two classes: residential and nonresidential.

Sponsors & Cosponsors

Sponsor

  • Brian Pettyjohn

    Republican • Senate

Cosponsors

  • Eric Buckson

    Republican • Senate

  • Timothy D. Dukes

    Republican • House

  • Jeff Hilovsky

    Republican • House

  • Kyra L. Hoffner

    Democratic • Senate

  • Russell Huxtable

    Democratic • Senate

  • Valerie Jones Giltner

    Republican • House

  • Dave G. Lawson

    Republican • Senate

  • S. Elizabeth Lockman

    Democratic • Senate

  • Spiros Mantzavinos

    Democratic • Senate

  • Michael F. Smith

    Republican • House

  • Nicole Poore

    Democratic • Senate

  • Bryant L. Richardson

    Republican • Senate

  • David P. Sokola

    Democratic • Senate

  • Bryan Townsend

    Democratic • Senate

  • Madinah Wilson-Anton

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 50 • No: 4

House vote 8/13/2025

Passed (2/3 required)

Yes: 31 • No: 4

Senate vote 8/12/2025

Passed (2/3 required)

Yes: 19 • No: 0

Actions Timeline

  1. Signed by Governor

    8/12/2025Governor
  2. Passed By House. Votes: 31 YES 4 NO 3 NOT VOTING 3 ABSENT

    8/12/2025House
  3. Suspension of Rules in House

    8/12/2025House
  4. Suspension of Rules in House

    8/12/2025House
  5. Passed By Senate. Votes: 19 YES 2 ABSENT

    8/12/2025Senate
  6. Lifted From Table in Senate

    8/12/2025Senate
  7. Suspension of Rules in Senate

    8/12/2025Senate
  8. Introduced and Laid on Table in Senate

    8/11/2025Senate

Bill Text

  • Current

    8/11/2025

Related Bills

Back to State Legislation