Delaware · 153rd General Assembly (2025-2026) · Bill
HB 247: AN ACT RELATING TO THE COLLECTION OF TAXES FOR REAL PROPERTY IN THE 2025-2026 TAX YEAR.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 247 is a bill introduced in the Delaware House on August 7, 2025. According to its official title, it concerns: AN ACT RELATING TO THE COLLECTION OF TAXES FOR REAL PROPERTY IN THE 2025-2026 TAX YEAR. Primary sponsor: Madinah Wilson-Anton (Democratic), Rae Moore (Democratic), Sophie Phillips (Democratic). It lists 2 additional sponsors. Most recent recorded action (August 7, 2025): Introduced and Assigned to Administration Committee in House.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
This Act is a short-term response to the recent tax reassessment that protects homeowners, who have received substantially increased property and school tax bills for the 2025-2026 tax year, from legal action while the General Assembly and New Castle County explore long-term solutions. Many Delaware homeowners have raised several troubling questions and concerns about the property reassessment process. After the reassessment, the tax burden has drastically shifted to homeowners, which has hit vulnerable groups the hardest, including seniors, low-income families, and long-term residents. This Act requires the tax collecting authority for New Castle County (“County”) to offer payment plans to all taxpayers to pay county property and school taxes assessed to residential properties for the 2025-2026 tax year. After offering the payment plan, the County must give a taxpayer at least 30 days from the date of the offer to enter into the payment plan. If a taxpayer enters into a payment plan and makes payments in compliance with the payment plan, the County may not collect the taxes owed out of the taxpayer’s real or personal property, including by filing a civil action to collect the taxes or by seizing or selling the taxpayer’s property. Additionally, the County may not charge fees, penalties, or interest on taxes owed by taxpayers who make payments in compliance with the payment plan. This Act sunsets on December 31, 2026, unless otherwise provided by a subsequent Act of the General Assembly. But the prohibitions on collecting taxes out of the taxpayer’s real or personal property and on charging fees, penalties, or interest on taxes continue to apply to payment plans that extend on or beyond December 31, 2026, so long as the taxpayer remain in compliance with the payment plan.
Sponsors
Sponsors by party (alphabetical): Democratic 5
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Madinah Wilson-Anton | Primary sponsor | Democratic | House | 26 |
| Rae Moore | Primary sponsor | Democratic | House | 8 |
| Sophie Phillips | Primary sponsor | Democratic | House | 18 |
| Frank Burns | Co-sponsor | Democratic | House | 21 |
| Larry Lambert | Co-sponsor | Democratic | House | 7 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Introduced and Assigned to Administration Committee in House