DE HB240

Requires counties to issue refunds to property owners who overpaid taxes following a successful assessment appeal, if the overpayment totals $50 or more

Allows counties to either refund or apply as a credit toward future taxes any overpayment of less than $50 resulting from an assessment appeal

Applies the same refund rules to local county school taxes that were overpaid due to an assessment appeal reduction

Amends Title 9 (Counties) and Title 14 (Education) of the Delaware Code to establish these refund procedures

Refunds are specifically tied to the tax year in which the assessment appeal was filed