DE HB282

Proposes a constitutional amendment to add Section 13 to Article VIII of the Delaware Constitution establishing a tax limitation on counties.

Requires any law enabling a county to enact a new tax or increase an existing tax rate above currently authorized levels must be adopted by a three-fifths majority vote of each house of the General Assembly.

Applies the same supermajority voting requirement to county tax measures that currently applies to state tax increases and new state taxes.

Requires a two-thirds majority vote of all members elected to each house of the General Assembly to pass this constitutional amendment proposal.