Delaware Codifies County Separate Real Property Tax Classification Rate Authority

The Delaware Governor signed a law concerning county taxes. The law includes codifying the longstanding common law authority of counties to separately tax different classes of real property if the classification is reasonable and the tax rates are uniform for all real property in each classification. The law took effect on Aug. 12 and is applicable to county tax rates adopted, on, before, or after the effective date. [S.B. 203, enacted 08/12/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.