Del. C. » Title 9 — County Taxes · CHAPTER 81. Limitations Upon Taxing Power · Counties
Delaware Code

9 Del. C. § 8101 (2026)

Property subject to county taxation [For application of this section, see 85 Del. Laws, c. 132, § 5]

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(a) All real property situated in this State shall be liable to taxation and assessment for public purposes by the county in which the property is located, except as otherwise provided in this chapter.

(b) Real property shall consist of the following:

(1) Land;

(2) Buildings;

(3) Improvements; and

(4) Special betterments.

(c) Improvements shall mean annexations to land other than buildings which increase the market value of the land when used for general purposes permitted by law, or annexations to buildings which increase the market value of the buildings when used for general purposes permitted by law.

(d) The taxation and assessment of lands, buildings and improvements shall exclude the value of any annexation and other addition to lands other than buildings and the value of any annexation and other addition to buildings or improvements, to the extent its use is limited primarily to a particular trade, business, occupation, profession, industry or similarly restricted activity. Such annexation or other addition may be taxed and assessed as a special betterment, if included in the enumeration in subsection (e) of this section.

(e) Special betterments, whether or not also considered to be improvements, shall include and be limited to the following:

(1) Bridges, wharves or piers;

(2) Mains, pipes and tanks, used for conducting steam, heat, water, oil or gas, not used in a manufacturing, assembling, processing or refining operation;

(3) Railroad sidings, roads, walkways and parking areas;

(4) Fences and yard lighting;

(5) Storage tanks;

(6) Sewer systems including piping, separators, septic tanks and waste treatment systems; water systems, including cooling and drinking water lines, both above and below ground;

(7) Poles, towers, wires and cable, for distribution of electrical energy either above or below ground, not used in a manufacturing, assembling, processing or refining operation;

(8) Poles, wires, cable and conduit for distribution of telephone communication services either above or below ground; provided, however, that in no event shall the amount of tax imposed on communications providers that were paying tax on such property as of June 30, 2015, exceed the amount actually paid by such provider to each political subdivision in the fiscal year ending June 30, 2015;

(9) Fire protection systems, including all facilities which are components of the fire protection systems;

(10) Racetracks, stadiums and airports;

(11) Bank vaults and bank teller windows; and

(12) Outdoor motion picture theaters.

(f) The taxation and assessment of lands, buildings and improvements shall exclude the value of any lands, buildings, and improvements upon which are situated, or which are in active use as, compost bins, manure sheds, or other nutrient storage, disposal, or management structures or facilities pursuant to a nutrient management plan required pursuant to Chapter 22 of Title 3. In order to receive an exemption pursuant to this subsection, the taxpayer must notify the county of the existence of the qualifying land, buildings, or improvements and request the exemption.

Code 1852, §§  184-189, 1372-1381;  14 Del. Laws, c. 111;  14 Del. Laws, c. 357;  15 Del. Laws, c. 16;  15 Del. Laws, c. 424;  16 Del. Laws, c. 4;  16 Del. Laws, c. 125;  16 Del. Laws, c. 308, §  1;  16 Del. Laws, c. 552;  17 Del. Laws, c. 204, §  3;  17 Del. Laws, c. 207, §  101;  17 Del. Laws, c. 207, Schedule A;  17 Del. Laws, c. 425, §  1;  17 Del. Laws, c. 495, §  9;  17 Del. Laws, c. 599, §  1;  18 Del. Laws, c. 165, §  1;  18 Del. Laws, c. 241;  18 Del. Laws, c. 465, §  1;  18 Del. Laws, c. 546, §  1;  19 Del. Laws, c. 124;  19 Del. Laws, c. 734, §  3;  21 Del. Laws, c. 1;  21 Del. Laws, c. 239, §  2;  22 Del. Laws, c. 139;  22 Del. Laws, c. 366;  22 Del. Laws, c. 367;  22 Del. Laws, c. 368;  22 Del. Laws, c. 369;  22 Del. Laws, c. 411;  23 Del. Laws, c. 46;  23 Del. Laws, c. 47;  23 Del. Laws, c. 92, §§  1, 14;  25 Del. Laws, c. 36;  25 Del. Laws, c. 37;  25 Del. Laws, c. 38;  25 Del. Laws, c. 39;  25 Del. Laws, c. 40;  26 Del. Laws, c. 37;  27 Del. Laws, c. 56;  27 Del. Laws, c. 101;  Code 1915, §  1098;  Code 1935, §  1258;  9 Del. C. 1953, §  8101;  60 Del. Laws, c. 194, §  1;  74 Del. Laws, c. 417, §  1;  80 Del. Laws, c. 140, §  1;  85 Del. Laws, c. 132, § 4; 
Notes of Decisions
Cited in 4 cases, 1972–2020 · leading case: Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976).
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Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976). · cites it 4× “The question of whether appellant’s television cable may be assessed and taxed as real property is controlled by 9 Del.C. § 8101 and 9 Del.C. § 8102, which provide as follows: § 8101.”
Wilmington Suburban Water Corp. v. Bd. of Assessment for New Castle Cnty., 291 A.2d 293 (Del. Super. Ct. 1972). · cites it 4× “The appellant water companies contend in this proceeding that the aforementioned equipment, presently assessed and taxed against the companies by the County, is personal property and, therefore, not properly subject to taxation under the terms of 9 Del.C. § 8101. That statute in…”
Spence v. Kent Cnty. Bd. of Assessment, No. K19A-03-001 WLW (Del. Super. Ct. Nov. 27, 2019). · cites it 7× “Appellants argue that their poultry houses fall under the tax exemption of 9 Del. C. § 8101(£) because they represent nutrient management facilities.”
In re Delaware Pub. Schs. Litig., 239 A.3d 451 (Del. Ch. 2020). “” 9 Del. C. § 8101(b). The City contends that the Same Rate Statute mandates more than just the same nominal rate of taxation.”
9 Del. C. § 8101(b): 1 case
In re Delaware Pub. Schs. Litig., 239 A.3d 451 (Del. Ch. 2020). “” 9 Del. C. § 8101(b). The City contends that the Same Rate Statute mandates more than just the same nominal rate of taxation.”
9 Del. C. § 8101(e): 1 case
Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976). “The question of whether appellant’s television cable may be assessed and taxed as real property is controlled by 9 Del.C. § 8101 and 9 Del.C. § 8102, which provide as follows: § 8101.”
9 Del. C. § 8101(f): 1 case
Spence v. Kent Cnty. Bd. of Assessment, No. K19A-03-001 WLW (Del. Super. Ct. Nov. 27, 2019). “Appellants argue that their poultry houses fall under the tax exemption of 9 Del. C. § 8101(£) because they represent nutrient management facilities.”
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