Delaware County Property Tax Rate Split Upheld by State Court

A temporary law implementing a split tax rate on non-residential and residential properties is proper because the scheme still conforms with the state constitution, a Delaware court held.

The law, which imposes higher property tax rates on non-residential properties like hotels compared to single-family homes, complies with the uniformity clause of the Delaware constitution, the Thursday opinion said.

The legislature is authorized to classify and distinguish between non-residential and residential properties while setting different tax rates for each classification, the Delaware Chancery Court said. The non-residential properties are still treated and taxed alike in their own category, as are the ...