Delaware 152nd General Assembly (2023-2024) Status: In Committee Bipartisan · 3 R · 1 D cosponsors

HB 67 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.

Last action — Tabled in Committee

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

This bill died with 152nd General Assembly (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

This Act creates an exemption from the realty transfer tax if 1 or more of the individuals otherwise subject to this tax paid the realty transfer tax for a different transaction within the previous 12 months and files personal income taxes using the addresses of both properties subject to the realty transfer tax to meet the requirements to be that individual's place of abode under § 1103 of Title 30.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill establishes an exemption from the realty transfer tax for certain individuals based on previous payments and residency status.

  • § 5402

    Every → Except as provided under paragraph (a)(2) of this section, every

    The initial sentence clarifies that the subsequent rules apply unless specific conditions are met.

  • § 5402

    may → shall be subject to pay for and in respect to the transaction, or any part thereof, a realty transfer tax at the rate of 3 percent 3% of the value of the property represented by such document, unless the municipality or county where the property is located has enacted the full 1½ percent 1.5% realty transfer tax authorized by under § 1601 of Title 22 or § 8102 of Title 9, in which case 2½ percent, 2.5%, which tax shall be payable at the time of making, execution, delivery, acceptance acceptance, or presenting of such document for recording.

    This specification establishes the obligations for paying the realty transfer tax under defined circumstances.

  • § 5402

    Said tax is to be apportioned equally between grantor and grantee.

    The requirement for equal apportionment of the tax between the grantor and grantee is maintained.

  • § 5402

    A grantor or grantee’s portion of the realty transfer tax otherwise payable under paragraph (a)(1) of this section if all of the following apply:

    This addition establishes criteria for an exemption from the realty transfer tax.

  • § 5402

    Within the previous 12 months, 1 or more of the individuals paid the realty transfer tax under paragraph (a)(1) of this section for a different transaction.

    This condition specifies that prior payment of the tax is required for eligibility for the exemption.

  • § 5402

    One or more of the individuals file personal income taxes as a resident individual of this State using the addresses of both the property subject to the realty transfer tax under paragraph (a)(1) of this section and the property for which the realty transfer tax is payable under paragraph (a)(1) of this section to meet the requirements to be that individual’s place of abode under § 1103 of Title 30.

    This condition ties the exemption to the requirement that individuals must file taxes as residents using specified addresses.

Action History

  1. Tabled in Committee

  2. Introduced and Assigned to Revenue & Finance Committee in House

Sponsors

Sponsorship breakdown

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6 sponsors · 0 co-sponsors · 56 not signed on

Sponsors (6)

Co-sponsors (0)

None.

Not signed on (56)

56 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

Subjects

taxation
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Frequently asked questions

What does HB 67 do?
This Act creates an exemption from the realty transfer tax if 1 or more of the individuals otherwise subject to this tax paid the realty transfer tax for a different transaction within the previous 12 months and files personal income taxes using the addresses of both properties subject to the realty transfer tax to meet the requirements to be that individual's place of abode under § 1103 of Title 30.
Who sponsors HB 67?
HB 67 is sponsored by Stell Parker Selby, Lyndon D. Yearick (Republican), Laura V. Sturgeon (Democratic), Ronald E. Gray (Republican), Bryan W. Shupe (Republican), and Michael Ramone.
What is the current status of HB 67?
This bill died with 152nd General Assembly (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 67?
Track HB 67 free on One Click Politics — get push/email alerts when it moves.

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