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---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX."
description: "This Act is a substitute for Senate Bill No. 87. Like Senate Bill No. 87, this Act does the following:"
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "152"
identifier: "SB 87"
citation: "Delaware SB 87 (152)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brian Pettyjohn", "Bryan Townsend", "Bryant L. Richardson", "Daniel B. Short", "David P. Sokola", "Kendra Johnson", "Laura V. Sturgeon", "Marie Pinkney", "Michael Ramone", "Nicole Poore", "Paul S. Baumbach", "Peter C. Schwartzkopf", "Russell Huxtable", "S. Elizabeth Lockman", "Sarah McBride", "Sherry Dorsey Walker", "Stell Parker Selby", "William Bush"]
version_count: 1
action_count: 8
vote_count: 2
first_action: "2023-05-17"
last_action: "2023-08-22"
source: "openstates"
source_identifier: "ocd-bill/98f9a208-4016-41d4-a159-528ecff9696c"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=140425"
source_hash: "cbb1d612275071fba45332272b04f2845dcb39c4fd8e2a1389423a5444f23c70"
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 SB 87 (152) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.
This Act is a substitute for Senate Bill No. 87. Like Senate Bill No. 87, this Act does the following:
## 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=140425&legislationTypeId=6&docTypeId=2&legislationName=SS1forSB87)
## Votes
- SM — **200** (pass) · upper
- SM — **250** (pass) · lower
## Sponsors
- Brian Pettyjohn — primary (person)
- Bryan Townsend — primary (person)
- Bryant L. Richardson — primary (person)
- Daniel B. Short — primary (person)
- David P. Sokola — primary (person)
- Kendra Johnson — primary (person)
- Laura V. Sturgeon — primary (person)
- Marie Pinkney — primary (person)
- Michael Ramone — primary (person)
- Nicole Poore — primary (person)
- Paul S. Baumbach — primary (person)
- Peter C. Schwartzkopf — primary (person)
- Russell Huxtable — primary (person)
- S. Elizabeth Lockman — primary (person)
- Sarah McBride — primary (person)
- Sherry Dorsey Walker — primary (person)
- Stell Parker Selby — primary (person)
- William Bush — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-05-17** Adopted in lieu of the original bill SB 87, and Assigned to Finance Committee in Senate `introduction, referral-committee`
- **2023-05-18** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
- **2023-06-01** Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
- **2023-06-06** Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 5 On Its Merits `committee-passage, committee-passage-favorable`
- **2023-06-16** Amendment HA 1 to SS 1 - Introduced and Placed With Bill `amendment-introduction`
- **2023-06-29** Amendment HA 1 to SS 1 - Stricken in House
- **2023-06-29** Passed By House. Votes: 25 YES 16 ABSENT `passage`
- **2023-08-22** 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/98f9a208-4016-41d4-a159-528ecff9696c`. Confidence: reported (aggregated from official Delaware legislature records).