Delaware 150th General Assembly (2019-2020) Status: Enacted Bipartisan · 4 R · 1 D cosponsors

HB 178 — AN ACT TO AMEND TITLE 9 AND TITLE 25 OF THE DELAWARE CODE RELATING TO LIENS FOR TAXES ASSESSED AGAINST REAL PROPERTY.

Last action — Signed by Governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced June 04, 2019. Enacted.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 8 sponsors

    5 primary, 3 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (4 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1. The Act also clarifies that the duration of a lien for municipal taxes for a municipalities in Kent and Sussex Counties is 10 years unless a period greater than 10 years is provided for in the municipality’s charter.

Bill Text

What changed in the latest version

13 added · 45 removed

13 line(s) added, 45 removed.

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Lynn & Rep.
Lynn HOUSE OF REPRESENTATIVES 150th GENERAL ASSEMBLY HOUSE AMENDMENT NO.
Bennett & Rep.
1 TO HOUSE BILL NO.
Spiegelman & Sen.
178 AMEND House Bill No.
Lawson & Sen.
178 on lines 8 to 9 by deleting “for the period of 2 years from July 1 of the year in which such tax has been imposed and no longer,” and inserting in lieu thereof “for the period of 2 years from July 1 of the year in which such tax has been imposed and no longer, as provided for under § 554 of Title 30,”.
Bonini Sens.
FURTHER AMEND House Bill No.
Ennis, Pettyjohn, Wilson HOUSE OF REPRESENTATIVES 150th GENERAL ASSEMBLY HOUSE BILL NO.
178 on lines 9 to 10 by deleting “for the period of 2 years from August 10 of the year in which the tax has been imposed and no longer, and” and inserting in lieu thereof “for the period of 2 years from August 10 of the year in which the tax has been imposed and no longer, and as provided for under § 8705 of Title 9,”.
178 AN ACT TO AMEND TITLE 9 AND TITLE 25 OF THE DELAWARE CODE RELATING TO LIENS FOR TAXES ASSESSED AGAINST REAL PROPERTY.
SYNOPSIS This Amendment reconciles additional discrepancies between § 2903 of Title 25 of the Delaware Code and other provisions of State law governing the duration of liens.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):
Section 1.
Amend § 2903, Title 25 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 2903.
Duration of lien.
(a) In New Castle County County, all taxes assessed against real estate shall continue a lien against the real estate within the County for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time it was assessed, the lien shall continue until the tax is collected.
(b) In Kent and Sussex Counties Counties, the lien for county taxes shall be as provided for under § 8705 of Title 9, and state the lien for State taxes shall remain a lien for the period of 2 years from July 1 of the year in which such tax has been imposed and no longer, and the lien for school taxes shall remain a lien for the period of 2 years from August 10 of the year in which the tax has been imposed and no longer, and and, unless a period greater than 10 years is provided by a municipality’s charter, the lien for town or municipal taxes shall remain a lien for the period of 2 years 10 years from the date prescribed by the charter of the town or city for the delivery of the duplicate of the town or city to the collector thereof and no longer.
The collectors, in collecting taxes out of real estate upon which they are a lien under the provisions of § 2901 of this title, shall proceed in the manner prescribed by law for the collection of taxes out of real estate.
Section 2.
Amend § 8705, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 8705.
Lien of taxes.
(a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.
(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for 10 years from May 1 July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person LC :
MJC :
NMX Page 1 of 2 Released:
06/04/2019 08:38 AM who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.
The lien of taxes shall have priority over all other liens.
(c) The priority of such liens in any of the 3 counties shall be as given in Title 25.
(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.
The lien of taxes shall have priority over all other liens.
SYNOPSIS This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1.
The Act also clarifies that the duration of a lien for municipal taxes for a municipalities in Kent and Sussex Counties is 10 years unless a period greater than 10 years is provided for in the municipality’s charter.
NMX Page 2 of 2 Released:
NMX Page 1 of 1 Released:
06/04/2019 08:38 AM 4801500072
06/20/2019 10:26 AM 4801500100
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Action History

  1. Signed by Governor

  2. Passed By Senate. Votes: 20 YES 1 ABSENT

  3. Reported Out of Committee (Elections, Govt. & Community Affairs) in Senate with 1 Favorable, 4 On Its Merits

  4. Assigned to Elections, Govt. & Community Affairs Committee in Senate

  5. Passed By House. Votes: 41 YES

  6. Amendment HA 1 to HB 178 - Passed In House by Voice Vote

  7. Amendment HA 1 to HB 178 - Introduced and Placed With Bill

  8. Reported Out of Committee (Housing & Community Affairs) in House with 7 On Its Merits

  9. Introduced and Assigned to Housing & Community Affairs Committee in House

Sponsors

Sponsorship breakdown

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5 sponsors · 3 co-sponsors · 54 not signed on

Sponsors (5)

Co-sponsors (3)

Not signed on (54)

54 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

2/3

Passed 20 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 6001
Democratic 9000
Republican 5000
Total 20001
% of votes cast 95%0%0%5%
How each member voted (21)
Member Party Vote
Anthony Delcollo — Yea
Bruce C. Ennis — Yea
Catherine Cloutier — Yea
Colin Bonini — Not Voting
David B. McBride — Yea
Ernesto B Lopez — Yea
Harris B. McDowell — Yea
Bryan Townsend Democratic Yea
Darius J. Brown Democratic Yea
David P. Sokola Democratic Yea
John "Jack" Walsh Democratic Yea
Laura V. Sturgeon Democratic Yea
Nicole Poore Democratic Yea
S. Elizabeth Lockman Democratic Yea
Stephanie L. Hansen Democratic Yea
Trey Paradee Democratic Yea
Brian Pettyjohn Republican Yea
Bryant L. Richardson Republican Yea
Dave G. Lawson Republican Yea
David L. Wilson Republican Yea
Gerald W. Hocker Republican Yea

Official roll call →

2/3

Passed 41 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 17000
Democratic 12000
Republican 12000
Total 41000
% of votes cast 100%0%0%0%
How each member voted (41)
Member Party Vote
Andria L. Bennett — Yea
David Bentz — Yea
Earl G. Jaques Jr. — Yea
Gerald L. Brady — Yea
John A. Kowalko — Yea
John J. Viola — Yea
John L. Mitchell — Yea
Michael Ramone — Yea
Paul S. Baumbach — Yea
Peter C. Schwartzkopf — Yea
Quinton Johnson — Yea
Raymond Seigfried — Yea
Ruth Briggs King — Yea
Sean Matthews — Yea
Sherry Dorsey Walker — Yea
Stephen Smyk — Yea
Valerie Longhurst — Yea
Debra Heffernan Democratic Yea
Edward S. Osienski Democratic Yea
Franklin D. Cooke Democratic Yea
Kendra Johnson Democratic Yea
Kimberly Williams Democratic Yea
Krista Griffith Democratic Yea
Melissa Minor-Brown Democratic Yea
Nnamdi O. Chukwuocha Democratic Yea
Sean M. Lynn Democratic Yea
Stephanie T. Bolden Democratic Yea
William Bush Democratic Yea
William J. Carson Democratic Yea
Bryan W. Shupe Republican Yea
Charles S Postles Jr. Republican Yea
Daniel B. Short Republican Yea
Jeffrey N. Spiegelman Republican Yea
Jesse R. Vanderwende Republican Yea
Kevin S Hensley Republican Yea
Lyndon D. Yearick Republican Yea
Michael F. Smith Republican Yea
Richard G. Collins Republican Yea
Ronald E. Gray Republican Yea
Shannon Morris Republican Yea
Timothy D. Dukes Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does HB 178 do?
This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1. The Act also clarifies that the duration of a lien for municipal taxes for a municipalities in Kent and Sussex Counties is 10 years unless a period greater than 10 years is provided for in the municipality’s charter.
Who sponsors HB 178?
HB 178 is sponsored by Sean M. Lynn (Democratic), Dave G. Lawson (Republican), Brian Pettyjohn (Republican), David L. Wilson (Republican), Jeffrey N. Spiegelman (Republican), Bruce C. Ennis, Andria L. Bennett, and Colin Bonini.
What is the current status of HB 178?
This bill has been enacted into law. Introduced June 04, 2019. Enacted.
Where can I track HB 178?
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