Tax rates.

Del. Code tit. 22, § 1107
in effect
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(a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following: (1) Residential real property. (2) Nonresidential real property. (b) Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title22/c011/index.htmlFetched: 6/28/2026

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