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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.

153rd General Assembly (2025-2026) Introduced by Bill Bush and 12 co-sponsors

SB 35 modifies how Delaware taxes structures on agricultural, horticultural, and forest land, potentially affecting farmer costs and local government revenues.

Adopted in lieu of the original bill SB 35, and Assigned to Finance Committee in Senate
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Bill Summary · SB 35

Legislative bill overview

SB 35 amends Delaware's tax code to modify how structures built on agricultural, horticultural, and forest-use land are assessed and taxed. The bill adjusts valuation methods or assessment rates for buildings and improvements on these protected lands, which currently receive preferential tax treatment under Delaware law.

Why is this important

Agricultural land preservation is economically significant in Delaware, and tax policy directly affects whether farmers and forest owners can afford to keep their land in productive use rather than selling for development. Changes to structure assessments on these lands impact both property tax revenues for local governments and the financial viability of agricultural operations.

Potential points of contention

  • Revenue impact on municipalities: Adjusting structure assessments could reduce property tax collections for counties and school districts that depend on agricultural property tax revenue, forcing potential cuts to services or shifts to other tax sources.
  • Fairness to agricultural operators: Depending on the amendment's direction, it could increase tax burdens on farmers operating on their own land, potentially accelerating conversion of agricultural land to other uses.
  • Definition and enforcement: The bill may create ambiguity about what qualifies as an agricultural structure versus a residential or commercial building, leading to disputes and administrative complexity.

Compiled from official sources — confirm details with the bill’s official record.

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