republic-os/legislation/us/states/de/153/sb-204.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.	This Act codifies the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940).	us/states/de	Delaware General Assembly	153	SB 204	Delaware SB 204 (153)	bill		enacted	Brian Pettyjohn Bryan Townsend Bryant L. Richardson Claire Snyder-Hall Dave G. Lawson David P. Sokola Franklin D. Cooke Josue O Ortega Laura V. Sturgeon Madinah Wilson-Anton Michael F. Smith Nicole Poore Russell Huxtable Spiros Mantzavinos Timothy D. Dukes Valerie Jones Giltner	0	8	2	2025-08-11	2025-08-12	openstates	ocd-bill/108b5f7b-123b-45ba-ba07-a46a147d71fb	https://legis.delaware.gov/BillDetail?LegislationId=142690	93bb2bfb10b3cb807554d42d4fa2175353b1b1555fc3c10bf107728f3e63cb1f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware SB 204 (153) — AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION.

This Act codifies the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940).

Version chain

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

Votes

• 2/3 — 19–0 (pass) · upper
• 2/3 — 31–4 (pass) · lower

Sponsors

• Brian Pettyjohn — primary (person)
• Bryan Townsend — primary (person)
• Bryant L. Richardson — primary (person)
• Claire Snyder-Hall — primary (person)
• Dave G. Lawson — primary (person)
• David P. Sokola — primary (person)
• Franklin D. Cooke — primary (person)
• Josue O Ortega — primary (person)
• Laura V. Sturgeon — primary (person)
• Madinah Wilson-Anton — primary (person)
• Michael F. Smith — primary (person)
• Nicole Poore — primary (person)
• Russell Huxtable — primary (person)
• Spiros Mantzavinos — primary (person)
• Timothy D. Dukes — primary (person)
• Valerie Jones Giltner — primary (person)

Timeline

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

• 2025-08-11 Introduced and Laid on Table in Senate introduction
• 2025-08-12 Suspension of Rules in Senate
• 2025-08-12 Lifted From Table in Senate
• 2025-08-12 Passed By Senate. Votes: 19 YES 2 ABSENT passage
• 2025-08-12 Suspension of Rules in House
• 2025-08-12 Suspension of Rules in House
• 2025-08-12 Passed By House. Votes: 31 YES 4 NO 3 NOT VOTING 3 ABSENT passage
• 2025-08-12 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/108b5f7b-123b-45ba-ba07-a46a147d71fb. Confidence: reported (aggregated from official Delaware legislature records).