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---
type: "Bill"
title: "AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPAL TAX RATES BASED ON PROPERTY CLASSIFICATION."
description: "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), affd 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)."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "153"
identifier: "SB 204"
citation: "Delaware SB 204 (153)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["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"]
version_count: 0
action_count: 8
vote_count: 2
first_action: "2025-08-11"
last_action: "2025-08-12"
source: "openstates"
source_identifier: "ocd-bill/108b5f7b-123b-45ba-ba07-a46a147d71fb"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=142690"
source_hash: "93bb2bfb10b3cb807554d42d4fa2175353b1b1555fc3c10bf107728f3e63cb1f"
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 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), affd 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 — **190** (pass) · upper
- 2/3 — **314** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/108b5f7b-123b-45ba-ba07-a46a147d71fb`. Confidence: reported (aggregated from official Delaware legislature records).