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flag Delaware's top court upheld split property tax rates, calling them constitutional.

flag The Delaware Supreme Court has upheld the state’s split property tax rates for residential and non-residential properties in New Castle County, ruling the system constitutional. flag The decision, issued on November 12, 2025, affirms that lawmakers may classify property for taxation as long as rates are uniform within each class. flag The ruling resolves a legal challenge from business groups who argued the system violated the state’s uniformity clause. flag The split-rate approach was enacted after a reassessment led to sharp increases in homeowner taxes, prompting a temporary tax shift to commercial and rental properties. flag With the legal challenge dismissed, New Castle County will issue tax bills using the new rates, and lawmakers are expected to extend the payment deadline to December 31.

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