FOR IMMEDIATE RELEASE | March 11, 2026
Contact: Joe Edelen (302) 743-7013
DOVER — The Senate passed a bill on Wednesday rounding out the first wave of legislation aimed at rectifying the recent statewide property reassessment process that caused property taxes to spike for thousands of Delawareans.
Senate Bill 230(S), sponsored by Senator Spiros Mantzavinos, grants subpoena power to all three Delaware counties so finance officials can efficiently access testimony and documentary evidence used to determine the fair market value of real property.
“Our constituents are hurting as a result of higher property tax bills, and this legislation is a key component in making things right when it comes to under- and over-assessed property values,” said Sen. Mantzavinos.
“It is necessary that we give our counties the ability to investigate and rectify potential missteps during the reassessment process. Together, these two bills are the first step in our efforts to ensure that Delaware does not experience another tumultuous statewide reassessment process and in preventing the stress this has caused our neighbors.”
Prior to its final passage, the legislation was amended in the House of Representatives to restrict subpoena powers to only non-residential properties, require counties to submit an annual report on the bill’s implementation, and to clarify that it would sunset after 2 years.
“To ensure fair taxation, the county needs to be able to verify the information used in assessing a property. This bill gives counties the tools they need to do that work responsibly and efficiently,” said Rep. Frank Burns, prime House sponsor of SB 230(S).
Senate Bill 230(S) then passed the Senate for a final time on Wednesday and now heads to the Governor’s desk for approval. This legislation is the second of two bills introduced in January to correct inequities in the recent reassessment process.
Senate Bill 228(S), sponsored by Senator Dan Cruce, granted authority to the Office of Finance for New Castle County to conduct a quality control review of non-residential tax parcels to ensure they were accurately assessed. The measure further enables New Castle County to correct valuation errors it may find as part of their review.
“Small businesses have been inversely affected by higher tax bills, as have thousands of New Castle County residents. By providing the county with a mechanism to evaluate under-assessed commercial properties, we prioritize equity in the reassessment process and ensure everyone is paying their fair share,” said Sen. Cruce.
After passing both houses of the General Assembly in January, Senate Bill 228(S) became law without the Governor’s signature on February 11.
“The first countywide reassessment in more than 40 years has brought to light areas where we can improve oversight and accuracy in the process,” said New Castle County Executive Marcus Henry.
“Over the past several months, our team has been focused on addressing those issues, and Senate Bill 230 gives counties additional tools to verify information and ensure assessments reflect true market value. At the same time, we are also preparing to implement the quality control measures Senate Bill 228 gave us the authority to conduct, including a review of a subset of commercial properties to ensure accuracy. I want to thank the General Assembly for working collaboratively with us to provide the legislative tools needed to strengthen this work.”
###
