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state_legiscan_drain · DE

An Act To Amend Title 9 And Title 14 Of The Delaware Code Relating To Real Property Taxation, Classification, And Split-rate Tax Authority.

June 19, 2026

Summary

If enacted, this bill would amend Delaware law to authorize counties and municipalities to implement split-rate property taxation, where land and improvements are taxed at different rates. This change would affect property tax calculations, potentially altering escrow requirements for mortgage servicers and impacting property valuations used in lending decisions.

Source: https://legis.delaware.gov/BillDetail?LegislationId=143629

Common questions

What does "An Act To Amend Title 9 And Title 14 Of The Delaware Code Relating To Real Property Taxation, Classification, And Split-rate Tax Authority." cover?
If enacted, this bill would amend Delaware law to authorize counties and municipalities to implement split-rate property taxation, where land and…
When was it published?
It was published on June 19, 2026.

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