DE HB416

Amends Delaware Code Title 9, § 8106 to expand tax exemptions for swimming pools in New Castle County and Kent County to include non-profit owned pools in addition to community-owned and community-maintained pools.

Non-profit owned swimming pools become exempt from taxation and assessment for public purposes by any county or other political subdivision in New Castle County and Kent County.

Declares null and void any previously assessed taxes against community-owned and community-maintained swimming pools in these counties that remain uncollected.

Tax exemption applies to non-profit entities that own parkland as defined in § 8110 of the Delaware Code.

Notes that Sussex County has no comparable swimming pool tax exemption statute under current law.