# Delaware SB 35: AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.

Delaware SB 35, AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE., is a 153rd General Assembly (2024–2026) Senate bill sponsored by Kyra L. Hoffner (Democratic); status failed, last action 2026-03-19 (Substituted in Senate by SS 1 for SB 35) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/DE-SB35-153
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware SB 35
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO ASSESSMENTS AND TAXATION OF STRUCTURES LOCATED ON LAND IN AGRICULTURAL, HORTICULTURAL, AND FOREST USE.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-03
- Last action: 2026-03-19, Substituted in Senate by SS 1 for SB 35
- Sponsor: Kyra L. Hoffner (Democratic)
- Cosponsors: 12
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kyra L. Hoffner (Democratic), Senate
- Cosponsor: William Bush (Democratic), House
- Cosponsor: William J. Carson (Democratic), House
- Cosponsor: Ronald E. Gray (Republican), House
- Cosponsor: Stephanie L. Hansen (Democratic), Senate
- Cosponsor: Kerri Evelyn Harris (Democratic), House
- Cosponsor: Gerald W. Hocker (Republican), Senate
- Cosponsor: Russell Huxtable (Democratic), Senate
- Cosponsor: Dave G. Lawson (Republican), Senate
- Cosponsor: Brian Pettyjohn (Republican), Senate
- Cosponsor: Nicole Poore (Democratic), Senate
- Cosponsor: David L. Wilson (Republican), Senate
- Cosponsor: Lyndon D. Yearick (Republican), House

## Actions (4)

- 2026-03-19: Substituted in Senate by SS 1 for SB 35 (Senate)
- 2025-03-27: Assigned to Finance Committee in Senate (Senate)
- 2025-03-27: Reported Out of Committee (Agriculture) in Senate with 4 Favorable, 2 On Its Merits (Senate)
- 2025-01-03: Introduced and Assigned to Agriculture Committee in Senate (Senate)

## Bill text

- Current, 2025-01-03: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=141751&legislationTypeId=1&docTypeId=2)

## Related bills

- HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (passed house)
- HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed)
- SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed)
- SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed)
- HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed)
- HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed)

## Sources
- [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=141751&legislationTypeId=1&docTypeId=2)

## Related
- [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153)
- [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153)
- [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153)
- [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153)
- [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153)
- [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153)
- [Delaware bills](https://policyrisk.com/states/delaware/bills)
- [Delaware state hub](https://policyrisk.com/states/delaware)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/DE-SB35-153 (as of 2026-10-12).