Local service functions; New Castle County property tax rates in municipalities.

Del. Code tit. 9, § 1125
in effect
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(a) In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title. (b) New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title. (c) A property tax rate for real property in a municipality does not have to be either of the following: (1) The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County. (2) The same as a property tax rate set in a prior year. (d) [Repealed.]
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c011/sc03/index.htmlFetched: 10/4/2026

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