2025 Delaware Code
Title 9 - Counties
Chapter 86. COLLECTION OF TAXES
§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for taxes [Effective until Aug. 12, 2028].
(a) (1) The tax collecting authority of New Castle County shall, after September 1 in the year in which annual taxes become due and payable, add thereto a penalty of 6 percent of the current charge and 1 percent of the unpaid principal balance as of the first day of every month thereafter until the same shall be paid. Penalty shall accrue at the same rate on any supplemental tax bill issued pursuant to § 8340 of this title, beginning on the first day of the third month from the date upon which the tax liability became due and payable.
(2) In Kent County and in Sussex County the tax collecting authority shall, after September 30 in the year in which the tax duplicate shall be delivered to the authority, add to taxes to be paid thereafter a penalty of 1.5 percent per month until the same shall be paid.
(b) The tax collecting authority of each county is authorized to remove from the tax roll the amount of any taxes assessed against real estate that do not constitute a lien against such real estate pursuant to § 8705 of this title.
(c) (1) The tax collecting authority of each county, upon being authorized by ordinance adopted by County Council or Levy Court, may allow an abatement of or discount upon any tax or penalty for late payment, exclusive of school taxes, required to be collected by them.
(2) Notwithstanding paragraph (c)(1) of this section, The tax collecting authority of each county shall waive any penalty for late payment of county taxes, school taxes, or both for any residential taxpayer who enters into and complies with a payment plan under subsection (d) of this section.
(d) (1) The tax collecting authority of each county shall allow a taxpayer to enter into a payment plan for the payment of county taxes, school taxes, or both if all of the following conditions are met:
a. The property is zoned for residential use and is the primary residence of the taxpayer.
b. The taxpayer's property tax bill exceeds the immediately preceding year's property tax bill by $300 or more.
(2) A payment plan under this subsection must allow the taxpayer to submit payment of school taxes to the county in at least 3 equal installments and provide that if payments are timely made the taxpayer will not be charged any interest, penalty, or late fee.
(3) A county may set additional eligibility and administrative criteria for a payment plan under this subsection, so long as the criteria are not unduly restrictive or burdensome.
(4) In the event of a cash flow shortfall of local school funds due to taxpayers in a school district entering payment plans under this subsection, the school district may request, and the State may advance, moneys from State Division I funds.
