DE HB178

Extends the lien period for town and municipal taxes in Kent and Sussex Counties from 2 years to 10 years from the date prescribed by the municipality's charter for tax delivery to the collector.

Establishes uniform 10-year lien periods for county taxes across all three Delaware counties (New Castle, Kent, and Sussex) from July 1 of the year taxes were levied, or indefinitely if the property remains with the original owner.

Changes Sussex County's tax lien commencement date from May 1 to July 1 for consistency with other counties.

Clarifies that State tax liens in Kent and Sussex Counties remain for 2 years from July 1 under Title 30 § 554, and school tax liens remain for 2 years from August 10 under Title 9 § 8705.

Maintains that tax liens have priority over all other liens and continue indefinitely if real property remains owned by the person who was the owner when taxes were assessed.