HB 412 — AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO PROPERTY TAX EXEMPTIONS IN NEW CASTLE COUNTY.
Last action — Signed by Governor
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced May 09, 2022. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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2 sponsors
2 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 D).
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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 revises the property tax exemption process for New Castle County by updating the application process to reflect the current organization of New Castle County government and by doing all of the following: 1. Repealing the existing deadline to file an application for an exemption. 2. Establishing an effective date for approved exemptions that is the later of the date the property owner met the criteria for the exemption or 3 years before the date of the application. 3. Establishing how New Castle County determines and processes property tax refunds, including proration for situations when the property was owned by a nonexempt transferor for part of a tax year and clarifying that school taxes cannot be refunded through this process. 4. Requires New Castle County to review all applications for exemption from taxation that were decided on or after January 1, 2017, under the law as revised by this Act, and process any refunds. Owners of real property that are entitled to exemptions include religious, educational, or charitable entities often have limited resources and limited knowledge of the laws regarding exemption from property taxation. Missing the deadline to submit an application for exemption from property taxes causes serious economic harm to these entities. Repealing the application deadline has minimal impact on certainty for New Castle County’s budget, particularly in contrast to the heavy strain that an unanticipated tax bill places on these entities whose services are beneficial to the residents in New Castle County. In addition, limiting the effective date for exemptions to 3 years before the date an application was submitted further minimizes the potential impact on certainty for New Castle County’s budget.
Bill Text
- Bill Text View text Current pdf
Action History
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Signed by Governor
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Passed By Senate. Votes: 21 YES
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Reported Out of Committee (Elections & Government Affairs) in Senate with 1 Favorable, 4 On Its Merits
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Assigned to Elections & Government Affairs Committee in Senate
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Passed By House. Votes: 38 YES 3 ABSENT
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Reported Out of Committee (Housing & Community Affairs) in House with 2 Favorable, 7 On Its Merits
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Introduced and Assigned to Housing & Community Affairs Committee in House
Sponsors
- Kyle Evans Gay · Primary
- Kendra Johnson · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 0 co-sponsors · 60 not signed on
Sponsors (2)
- Kyle Evans Gay
- Kendra Johnson Democratic
Co-sponsors (0)
None.
Not signed on (60)
60 members have not signed on to this bill.
Show all 60 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| Democratic | 11 | 0 | 0 | 0 |
| Republican | 5 | 0 | 0 | 0 |
| Total | 21 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (21)
| Member | Party | Vote |
|---|---|---|
| Bruce C. Ennis | — | Yea |
| Colin Bonini | — | Yea |
| Ernesto B Lopez | — | Yea |
| Kyle Evans Gay | — | Yea |
| Sarah McBride | — | 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 |
| Marie Pinkney | Democratic | Yea |
| Nicole Poore | Democratic | Yea |
| S. Elizabeth Lockman | Democratic | Yea |
| Spiros Mantzavinos | 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 13 | 0 | 0 | 0 |
| Democratic | 13 | 0 | 0 | 3 |
| Republican | 12 | 0 | 0 | 0 |
| Total | 38 | 0 | 0 | 3 |
| % of votes cast | 93% | 0% | 0% | 7% |
How each member voted (41)
Subjects
Frequently asked questions
- What does HB 412 do?
- This Act revises the property tax exemption process for New Castle County by updating the application process to reflect the current organization of New Castle County government and by doing all of the following: 1. Repealing the existing deadline to file an application for an exemption. 2. Establishing an effective date for approved exemptions that is the later of the date the property owner met the criteria for the exemption or 3 years before the date of the application. 3. Establishing how New Castle County determines and processes property tax refunds, including proration for situations when the property was owned by a nonexempt transferor for part of a tax year and clarifying that school taxes cannot be refunded through this process. 4. Requires New Castle County to review all applications for exemption from taxation that were decided on or after January 1, 2017, under the law as revised by this Act, and process any refunds. Owners of real property that are entitled to exemptions include religious, educational, or charitable entities often have limited resources and limited knowledge of the laws regarding exemption from property taxation. Missing the deadline to submit an application for exemption from property taxes causes serious economic harm to these entities. Repealing the application deadline has minimal impact on certainty for New Castle County’s budget, particularly in contrast to the heavy strain that an unanticipated tax bill places on these entities whose services are beneficial to the residents in New Castle County. In addition, limiting the effective date for exemptions to 3 years before the date an application was submitted further minimizes the potential impact on certainty for New Castle County’s budget.
- Who sponsors HB 412?
- HB 412 is sponsored by Kyle Evans Gay and Kendra Johnson (Democratic).
- What is the current status of HB 412?
- This bill has been enacted into law. Introduced May 09, 2022. Enacted.
- Where can I track HB 412?
- Track HB 412 free on One Click Politics — get push/email alerts when it moves.
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