DE SB202

Requires New Castle County's tax collecting authority to prepare quarterly reports on property tax data, beginning September 30, 2025, with data collection starting July 1, 2025

Mandatory report contents include: parcels enrolled in tax payment plans (with parcel ID, classification, taxes owed, and payment status), property assessment appeal data by zip code (filed, successful, and dismissed appeals), realty transfer tax information with assessed values by zip code, and property tax revenue distributed to each school district

Allows optional reporting of property parcels with tax liens, including parcel ID, classification, lien amount, and filing date

Reports must be submitted within 30 days after each quarter end to the Governor, General Assembly leadership, Office of Management and Budget, Department of Finance Secretary, and Division of Legislative Services

The Act automatically expires on January 1, 2028, unless extended or terminated earlier by the General Assembly