Delaware · 153rd General Assembly (2025-2026) · Bill
SB 204: AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 204 is a bill introduced in the Delaware Senate on August 11, 2025. According to its official title, it concerns: AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION. Primary sponsor: Brian Pettyjohn (Republican), Tim Dukes (Republican). It lists 14 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 the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all 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). The City of Wilmington has different tax rates for residential and non-residential properties and upon enactment on July 30, 2025, House Substitute No. 1 for House Bill No. 144 amended the Charter of the City of New Castle to allow varying tax rates based on property classification. This Act clarifies that all municipalities have this authority, avoiding the need for separate legislation amending the municipal charter of each municipality to provide this clarity. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.
Sponsors
Sponsors by party (alphabetical): Democratic 8 · Republican 8
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Brian Pettyjohn | Primary sponsor | Republican | Senate | 19 |
| Tim Dukes | Primary sponsor | Republican | House | 40 |
| Eric Buckson | Co-sponsor | Republican | Senate | 16 |
| Valerie Giltner | Co-sponsor | Republican | House | 37 |
| Jeff Hilovsky | Co-sponsor | Republican | House | 4 |
| Kyra Hoffner | Co-sponsor | Democratic | Senate | 14 |
| Russ Huxtable | Co-sponsor | Democratic | Senate | 6 |
| Dave Lawson | Co-sponsor | Republican | Senate | 15 |
| Tizzy Lockman | Co-sponsor | Democratic | Senate | 3 |
| Spiros Mantzavinos | Co-sponsor | Democratic | Senate | 7 |
| Nicole Poore | Co-sponsor | Democratic | Senate | 12 |
| Bryant Richardson | Co-sponsor | Republican | Senate | 21 |
| Mike Smith | Co-sponsor | Republican | House | 22 |
| Dave Sokola | Co-sponsor | Democratic | Senate | 8 |
| Bryan Townsend | Co-sponsor | Democratic | Senate | 11 |
| Madinah Wilson-Anton | Co-sponsor | Democratic | House | 26 |
“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: 31 YES 4 NO 3 NOT VOTING 3 ABSENT
- Suspension of Rules in House
- Suspension of Rules in House
- Passed By Senate. Votes: 19 YES 2 ABSENT
- Lifted From Table in Senate
- Suspension of Rules in Senate
- Introduced and Laid on Table in Senate