Delaware 2025-2026 Regular Session

Delaware House Bill HB248

Introduced
8/7/25  

Caption

An Act To Amend Title 9 Of The Delaware Code Relating To Tax Payments.

Impact

The bill's amendments could lead to smoother cash flow for residents in the permitted counties, allowing for better financial planning as individuals can align tax payments with their income cycles. By increasing the options for tax payment frequencies, it could reduce instances of late payments and associated penalties, which might encourage a more compliant taxpayer base. However, the exclusion of New Castle County raises questions about equity and uniformity across the state's tax policies.

Summary

House Bill 248 aims to amend Title 9 of the Delaware Code concerning tax payments, specifically allowing tax payments on real estate to be made on a quarterly or monthly basis across all three counties in Delaware. This legislative change is significant because it offers taxpayers more flexibility in how they manage their tax obligations, potentially easing financial burdens that might arise from lump-sum payments. The bill stipulates that this option will not apply to New Castle County, which marks a notable distinction in the application of the proposed change.

Sentiment

The general sentiment surrounding HB 248 appears to be positive, particularly among those who support simplifying tax payment processes for residents. Stakeholders such as tax advisors and financial planners may also favor the bill as it promotes a tax collection system that accommodates varying financial situations of residents. However, concerns may arise among policymakers and perhaps residents of New Castle County regarding the unequal application of these provisions, which could lead to debates on fairness in tax regulation.

Contention

One of the primary points of contention surrounding HB 248 is the exclusion of New Castle County from the benefit of quarterly or monthly payment options. This exclusion could result in a disparity in how tax obligations are managed across Delaware's counties, potentially leading to dissatisfaction among residents of New Castle County who may feel disadvantaged compared to those in other counties. Discussions may emerge regarding the rationales behind this decision and whether it serves the best interests of all residents within the state.

Companion Bills

No companion bills found.

Previously Filed As

DE SB293

An Act To Amend Title 6 And Title 25 Of The Delaware Code Relating To Fair Housing.

DE HB128

An Act To Amend Title 30 Of The Delaware Code Relating To Personal Income Tax.

DE HB315

An Act To Amend Title 9, Title 14, And Title 31 Of The Delaware Code Relating To Technical Corrections.

DE HB62

An Act To Amend Title 9 Of The Delaware Code Relating To The Assessment Of Real Property.

DE SB244

An Act To Amend Title 9 Of The Delaware Code Relating To County Taxes.

DE HB150

An Act To Amend Title 31 Of The Delaware Code Relating To Medical Coverage For All Delaware Children.

DE HB168

An Act To Amend Titles 9 And 30 Of The Delaware Code Relating To Lodging Tax.

DE HB403

An Act To Amend Title 9 Of The Delaware Code Relating To Assessment Functions In All County Governments.

DE HB1

An Act To Amend Title 16 Of The Delaware Code Relating To Marijuana.

DE HB127

An Act To Amend Title 9 And Title 25 Of The Delaware Code Relating To County Fire Protection Fees.

Similar Bills

No similar bills found.