DE HB67

Creates an exemption from the realty transfer tax for a grantor or grantee who paid the realty transfer tax on a different property transaction within the previous 12 months

Requires the individual claiming the exemption to file Delaware personal income taxes as a resident using the addresses of both properties as their place of abode

Maintains the standard realty transfer tax rate at 3% of property value, or 2.5% if the municipality or county has enacted the full 1.5% local realty transfer tax

Tax continues to be apportioned equally between grantor and grantee for transactions not qualifying for the exemption