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Bill

SB 228

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

153rd General Assembly (2025-2026) Introduced by Dan Cruce and 12 co-sponsors

SB 228 modifies Delaware county property tax assessment and collection procedures, potentially affecting county revenues, taxpayer obligations, and local government operations.

Enact w/o Sign by Governor
0
WeVote Research Nonpartisan
Bill Summary · SB 228

Legislative bill overview

SB 228 amends Delaware's property tax assessment and collection procedures under Titles 9 and 14 of the Delaware Code. The bill modifies how counties conduct assessments and collect taxes, though the specific substantive changes are not detailed in the provided information.

Why is this important

Property tax assessment and collection are fundamental to county revenue generation, which funds schools, infrastructure, and local services. Changes to these procedures can affect tax fairness, administrative efficiency, and the financial stability of county governments and their residents.

Potential points of contention

  • Assessment methodology changes – Modifications to how properties are valued could benefit some taxpayers while disadvantaging others, depending on whether assessments increase or decrease
  • Collection procedures – Alterations to tax collection timelines or enforcement mechanisms may impact delinquent taxpayer protections or county revenue predictability
  • County vs. state authority – Amendments may shift responsibilities between county assessors and state oversight, affecting local autonomy and administrative costs

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

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