DE HB241

Requires Delaware counties to offer payment plans allowing residential taxpayers to pay property taxes in at least 3 equal installments if their tax bill increases by $300 or more from the previous year

Waives late payment penalties for residential taxpayers who enter into and comply with an authorized payment plan for county and school taxes

Prohibits New Castle County from pursuing collection actions (civil suits, wage garnishment, property seizure, sheriff sales, liens) against taxpayers complying with payment plans for the 2025-2026 tax year

Allows school districts experiencing cash flow shortfalls due to payment plans to request advances from State Division I funds

Sections 1 through 3 of the Act expire 3 years after enactment unless extended by subsequent legislation