County Tax Levy

Del. Code tit. 9, ch. 80
in effect

Del. Code tit. 9, § 8001 Budget of estimated expenditures.

(a) The governing body of Kent County shall, after due inquiry and investigation, prepare and adopt a budget or estimate of the amount of money which will be required by the County during the next fiscal year to discharge demands upon the County, both those which have accrued and those for which it is deemed expedient to make provision. (b) The government of New Castle County shall prepare and adopt the budget as provided in Chapter 11 of this title. (c) The government of Sussex County shall prepare and adopt the budget as provided for in Chapter 70 of this title. (d) In New Castle County, the budget shall be adopted not later than June 1 in each year, in Kent County, not later than June 30 in each year, and in Sussex County, not later than July 1 in each year.

Del. Code tit. 9, § 8002 Tax rate [For application of this section, see 85 Del. Laws, c. 132, § 5].

(a) After the budget has been adopted, the respective county governing bodies shall fix their county tax rates based upon the most recent assessment made by the county governing bodies as follows: (1) The county tax rate shall be stated in terms of a certain rate on every $100 of assessed evaluation. (2) Subject to the limitations of subsection (b) of this section, the county tax rate shall be such as will produce sufficient tax revenues to meet the budget requirement of the county for all purposes other than those that are not to be paid for out of the general county tax revenues. (3) The county tax rate shall not include special assessments, tax specially levied to pay principal of and interest on bonds, or taxes levied for the benefit of local districts established in accordance with statutes authorizing such special taxation. (4) a. A county governing body may adopt different tax rates for real property based on different real property classifications adopted by the county governing body. b. Tax rates established under paragraph (a)(4)a. of this section must be uniform for all real property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution. (5) For purposes of this chapter, “county tax rate” means a single tax rate adopted for all classes of real property or a tax rate adopted under paragraph (a)(4) of this section. (b) The county tax rate for Kent County shall not exceed the sum of $0.50 on each $100 of assessed evaluation. (c) When any total reassessment of taxable properties within a county of this State shall have become effective, the county tax rate levied for the immediately ensuing fiscal year shall not be such as to yield county property tax revenues greater than 15 percent in excess of the total of the county property taxes imposed for the fiscal year immediately preceding the fiscal year in which such reassessment shall have become effective. Any initial assessment made on new construction shall not be taken into account in determining such limitation. (d) When any total reassessment of taxable properties within a county of this State shall have become effective, a county tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the “rolled-back rate.” (e) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the county tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (d) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the county shall advertise, in a newspaper of general circulation in the county, said percentage increase in the county tax rate.

Del. Code tit. 9, § 8003 Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5].

(a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to the county tax rate applied to the most recent assessment list in the county. (b) The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.

Del. Code tit. 9, § 8004 Duplicate assessment lists in Kent County.

Promptly after levying the county tax, the governing body of Kent County shall deliver to the Receiver of Taxes and County Treasurer, for his or her use in collecting the taxes, the duplicate assessment list as prepared and furnished to the county government by the Board of Assessment.

Del. Code tit. 9, § 8005 Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5].

(a) (1) Subject to paragraph (a)(2) of this section, at the time of delivery of the duplicate assessment lists to the respective receivers of taxes and county treasurers, there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section. (2) If a county governing body has adopted a tax rate authorized under § 8002(a)(4) of this title, the tax collection warrant form under subsection (c) of this section may be changed to reflect the different tax rate for each class of real property. (b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the county governing body and sealed with the seal of and attested by the clerk of the peace. (c) The warrants shall be substantially in the following form: ________________ State of Delaware ________________________________________________ss. ________________________________County To the Receiver of Taxes and County Treasurer of ________________________________ County, greeting: We command you that you collect from the persons named in the duplicate assessment list annexed hereto, for their taxes payable to ________________________________ County for the year beginning July first next, ________ percent as a rate upon every one hundred dollars on the amount of their respective assessments; and if any person named in the annexed duplicate assessment list shall not pay the tax after you have demanded payment, we command you in such case that you collect the tax, or the part thereof remaining unpaid, with lawful costs, in the manner prescribed by law. And we further command you that you pay the amount which, according to this warrant and the annexed duplicate assessment list you are required to collect, in the manner and within the times appointed by law in this behalf. Hereof fail not at your peril. Given at ________________ by the order of ________________ County, under the hands of us, members of said county governing body, the ________________ day of ________________, A.D., ________ Commissioners Clerk of the Peace
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c080/index.htmlFetched: 10/4/2026

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