---
type: "Bill"
title: "AN ACT TO AMEND TITLE 9 AND TITLE 25 OF THE DELAWARE CODE RELATING TO LIENS FOR TAXES ASSESSED AGAINST REAL PROPERTY."
description: "This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "150"
identifier: "HB 178"
citation: "Delaware HB 178 (150)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Andria L. Bennett", "Colin Bonini", "Dave G. Lawson", "Jeffrey N. Spiegelman", "Sean M. Lynn"]
version_count: 2
action_count: 9
vote_count: 2
first_action: "2019-06-04"
last_action: "2020-02-10"
source: "openstates"
source_identifier: "ocd-bill/43bb8c06-1c2b-497f-879a-b9fdf6200220"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=47577"
source_hash: "eeebdd74a1b1c1864202e7ca8cabad8a66b03a938e473a6a077e65537e0b1a6e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-de"]
---

# Delaware HB 178 (150) — AN ACT TO AMEND TITLE 9 AND TITLE 25 OF THE DELAWARE CODE RELATING TO LIENS FOR TAXES ASSESSED AGAINST REAL PROPERTY.

This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=47577&legislationTypeId=1&docTypeId=2&legislationName=HB178)
2. **HA 1 to HB 178** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=47777&legislationTypeId=5&docTypeId=2)

## Votes

- 2/3 — **41–0** (pass) · lower
- 2/3 — **20–0** (pass) · upper

## Sponsors

- Andria L. Bennett — primary (person)
- Colin Bonini — primary (person)
- Dave G. Lawson — primary (person)
- Jeffrey N. Spiegelman — primary (person)
- Sean M. Lynn — primary (person)
- Brian Pettyjohn — cosponsor (person)
- Bruce C. Ennis — cosponsor (person)
- David L. Wilson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-06-04** Introduced and Assigned to Housing & Community Affairs Committee in House `introduction, referral-committee`
- **2019-06-12** Reported Out of Committee (Housing & Community Affairs) in House with 7 On Its Merits `committee-passage`
- **2019-06-20** Amendment HA 1 to HB 178 - Introduced and Placed With Bill `amendment-introduction`
- **2019-06-30** Amendment HA 1 to HB 178 - Passed In House by Voice Vote `amendment-passage`
- **2019-06-30** Passed By House. Votes: 41 YES `passage`
- **2019-12-19** Assigned to Elections, Govt. & Community Affairs Committee in Senate `introduction, referral-committee`
- **2020-01-15** Reported Out of Committee (Elections, Govt. & Community Affairs) in Senate with 1 Favorable, 4 On Its Merits `committee-passage-favorable, committee-passage`
- **2020-01-22** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
- **2020-02-10** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/43bb8c06-1c2b-497f-879a-b9fdf6200220`. Confidence: reported (aggregated from official Delaware legislature records).