2025-2026 Regular SessionDelaware Legislature

SB35: An Act To Amend Title 9 Of The Delaware Code Relating To Assessments And Taxation Of Structures Located On Land In Agricultural, Horticultural, And Forest Use.

Legislative Summary

Agriculture is currently the leading industry in Delaware but as housing and other development occurs less farmland becomes available. For farmers in general, but in particular the small and medium sized farm owners, the real estate taxes imposed on their farm structures imposes a significant financial impact and adversely affects their ability to survive. At least eighteen other states have recognized this problem and have through legislation provided real estate tax relief for qualified farm structures. This legislation would use the same mechanism for providing real estate tax relief for qualified farm structures as it currently exists for qualified farmlands.

Demographic Impact

Overall analysis of equity impact

80% Positive
High ConfidenceView detailed demographic breakdown ↓

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Bill History

1/3/2025
Introduced and Assigned to Agriculture Committee in Senate
3/27/2025
Reported Out of Committee (Agriculture) in Senate with 4 Favorable, 2 On Its Merits
3/27/2025
Assigned to Finance Committee in Senate