Delaware · 153rd General Assembly (2025-2026) · Bill
SB 203: AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 203 is a bill introduced in the Delaware Senate on August 11, 2025. According to its official title, it concerns: AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAX LEVY. Primary sponsor: Spiros Mantzavinos (Democratic), Dave Sokola (Democratic), Bryan Townsend (Democratic), Tizzy Lockman (Democratic), Cyndie Romer (Democratic), Melissa Minor-Brown (Democratic), Kerri Harris (Democratic), Ed Osienski (Democratic). It lists 21 additional sponsors. Most recent recorded action (August 12, 2025): Signed by Governor.
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 codifies Delaware’s longstanding common law recognition of the authority of Delaware counties and municipalities to separately tax different classes of real property if the classification is reasonable and, under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all real property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.
Sponsors
Sponsors by party (alphabetical): Democratic 29
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Spiros Mantzavinos | Primary sponsor | Democratic | Senate | 7 |
| Dave Sokola | Primary sponsor | Democratic | Senate | 8 |
| Bryan Townsend | Primary sponsor | Democratic | Senate | 11 |
| Tizzy Lockman | Primary sponsor | Democratic | Senate | 3 |
| Cyndie Romer | Primary sponsor | Democratic | House | 25 |
| Melissa Minor-Brown | Primary sponsor | Democratic | House | 17 |
| Kerri Harris | Primary sponsor | Democratic | House | 32 |
| Ed Osienski | Primary sponsor | Democratic | House | 24 |
| Stephanie Bolden | Co-sponsor | Democratic | House | 2 |
| Bill Bush | Co-sponsor | Democratic | House | 29 |
| Bill Carson | Co-sponsor | Democratic | House | 28 |
| Nnamdi Chukwuocha | Co-sponsor | Democratic | House | 1 |
| Frank Cooke | Co-sponsor | Democratic | House | 16 |
| Dan Cruce | Co-sponsor | Democratic | Senate | 1 |
| Mara Gorman | Co-sponsor | Democratic | House | 23 |
| Krista Griffith | Co-sponsor | Democratic | House | 12 |
| Stephanie Hansen | Co-sponsor | Democratic | Senate | 10 |
| Debra Heffernan | Co-sponsor | Democratic | House | 6 |
| Kendra Johnson | Co-sponsor | Democratic | House | 5 |
| Melanie Ross Levin | Co-sponsor | Democratic | House | 10 |
| Eric Morrison | Co-sponsor | Democratic | House | 27 |
| DeShanna Neal | Co-sponsor | Democratic | House | 13 |
| Josue Ortega | Co-sponsor | Democratic | House | 3 |
| Ray Seigfried | Co-sponsor | Democratic | Senate | 5 |
| Kam Smith | Co-sponsor | Democratic | House | 15 |
| Claire Snyder-Hall | Co-sponsor | Democratic | House | 14 |
| Laura Sturgeon | Co-sponsor | Democratic | Senate | 4 |
| Jack Walsh | Co-sponsor | Democratic | Senate | 9 |
| Kim Williams | Co-sponsor | Democratic | House | 19 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Signed by Governor
- Passed By House. Votes: 30 YES 9 NO 2 ABSENT
- Suspension of Rules in House
- Suspension of Rules in House
- Passed By Senate. Votes: 18 YES 1 NO 2 ABSENT
- Lifted From Table in Senate
- Suspension of Rules in Senate
- Introduced and Laid on Table in Senate