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DE SB248
Bill
Status
Introduced
3/17/2022
Primary Sponsor
Bruce Ennis
Click for details
AI Summary
- Exempts structures used for agricultural, horticultural, or forest use (including barns, silos, and chicken houses) from valuation, assessment, and taxation
- Farmhouses and other non-agricultural structures and improvements remain subject to standard valuation, assessment, and taxation procedures
- Changes the current requirement that all agricultural structures be taxed the same as other taxable structures in the district
- Effective date is when ongoing assessment re-evaluations are instituted in the taxing district
Legislative Description
An Act To Amend Title 9 Of The Delaware Code Relating To Counties, County Taxes, And Taxation Of Structures Used For Agricultural, Horticultural, Or Forest Use
Last Action
Amendment SA 2 to SB 248 - Introduced and Placed With Bill
6/7/2022
Committee Referrals
Agriculture3/17/2022
Full Bill Text
No bill text available