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DelawareSB 230153rd General Assembly (2024–2026)SenateWALLET

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO SUBPOENA POWER.

Sponsored By: Spiros Mantzavinos (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

How property assessment subpoenas are enforced

These subpoenas work anywhere in Delaware, and counties can seek enforcement in other states or countries. The county authority or its staff can serve them. People can be served in person, at home with a suitable resident, or by certified mail to the last known address. Businesses can be served through the registered agent, an authorized person at the business, or by certified mail. If you ignore a properly served subpoena, the county can ask the Superior Court to order you to appear or hand over records; disobeying can be contempt. If you willfully refuse to provide records or testify, the court can order a corporate officer to comply, and a Delaware company that refuses misuses its corporate powers.

Subpoenas in property tax value disputes

Boards of assessment and county finance offices can subpoena witnesses and records in property value cases. They can make people testify under oath and require papers and other evidence. This applies when the board, the finance office, or an appealing owner uses income or cost methods to set or challenge the value.

Sponsors & Cosponsors

Sponsor

  • Spiros Mantzavinos

    Democratic • Senate

Cosponsors

  • Frank Burns

    Democratic • House

  • Nnamdi O. Chukwuocha

    Democratic • House

  • Daniel Cruce

    Democratic • Senate

  • Kerri Evelyn Harris

    Democratic • House

  • Kyra L. Hoffner

    Democratic • Senate

  • Russell Huxtable

    Democratic • Senate

  • Kimberly Williams

    Democratic • House

  • S. Elizabeth Lockman

    Democratic • Senate

  • Melissa Minor-Brown

    Democratic • House

  • Eric Morrison

    Democratic • House

  • Cyndie Romer

    Democratic • House

  • Claire Snyder-Hall

    Democratic • House

  • Bryan Townsend

    Democratic • Senate

  • John "Jack" Walsh

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. SS 1 for SB 230 - Signed by Governor

    3/12/2026Governor

  2. SS 1 for SB 230 - Passed By Senate. Votes: 16 YES 1 NO 3 NOT VOTING 1 ABSENT

    3/11/2026Senate

  3. SS 1 for SB 230 - Passed By House. Votes: 37 YES 4 ABSENT

    3/10/2026House

  4. SS 1 for SB 230 - - Passed In House by Voice Vote

    3/10/2026House

  5. Substituted in Senate by SS 1 for SB 230

    3/5/2026Senate

  6. SS 1 for SB 230 - Reported Out of Committee (Administration) in House with 3 On Its Merits

    1/28/2026House

  7. SS 1 for SB 230 - Assigned to Administration Committee in House

    1/22/2026House

  8. SS 1 for SB 230 - Passed By Senate. Votes: 15 YES 1 NO 4 NOT VOTING 1 ABSENT

    1/22/2026Senate

  9. SS 1 for SB 230 - - Passed By Senate. Votes: 20 YES 1 ABSENT

    1/22/2026Senate

  10. Substituted in Senate by SS 1 for SB 230

    1/22/2026Senate

  11. Substituted in Senate by SS 1 for SB 230

    1/22/2026Senate

  12. Reported Out of Committee (Executive) in Senate with 3 Favorable, 2 On Its Merits

    1/21/2026Senate

  13. Introduced and Assigned to Executive Committee in Senate

    1/20/2026Senate

Bill Text

  • Current

    1/21/2026

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