Delaware Code

9 Del. C. § 8102 (2026)

Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]

✓ current as of May 2026

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(a) Notwithstanding any statute to the contrary, the county government of each county shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or transferee as determined by the county, upon the transfer of real property within the unincorporated areas of the county; provided however, that any realty transfer tax which is imposed by any county government shall not be greater than 1½ percent of the value of the real property as represented by the document transferring the property; and further provided, that the county government shall exempt from such taxation “first-time home buyers”, as that term is defined in § 5401 of Title 30, up to at least the value of the property or $400,000 whichever is less and such county may by ordinance increase the exemption amount. Any revenues from a tax upon the transfer of real property derived from an ordinance hereinafter adopted by the government of Kent County pursuant to the provisions of this section shall first be dedicated for and applied to Kent County’s cost component of the Statewide Paramedic Funding Program as is more particularly set forth in § 9814 of Title 16.

(b) The provisions of §§ 5401 and 5403 of Title 30 shall apply with respect to any realty transfer tax imposed by a county government pursuant to the authority granted in this section.

(c) Any funds realized by a county pursuant to this section shall be segregated from the county’s general fund and the funds, and all interest thereon, shall be expended solely for the capital and operating costs of public safety services, economic development programs, public works services, capital projects and improvements, infrastructure projects and improvements, debt reduction, assessments of real property as provided for in § 8101 of this title, recreational amenities, workforce and affordable housing programs, and land preservation programs.

67 Del. Laws, c. 415, § 3; 71 Del. Laws, c. 349, §§ 13, 14; 81 Del. Laws, c. 384, § 2; 83 Del. Laws, c. 223, § 1; 83 Del. Laws, c. 360, § 1; 84 Del. Laws, c. 60, § 1;

Notes of Decisions

Cited in 4 cases, 1969–2014 · leading case: Wilmington Suburban Water Corp. v. Bd. of Assessment for New Castle Cnty., 291 A.2d 293 (Del. Super. Ct. 1972).

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Wilmington Suburban Water Corp. v. Bd. of Assessment for New Castle Cnty., 291 A.2d 293 (Del. Super. Ct. 1972). · cites it 3× “” In the alternative, the appellants argue that should it be determined adversely to the water companies that the various equipment may be deemed real property fixtures under the common law, then it is nontheless certain that statutory interpretation of 9 Del.C. § 8102…”

Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976). “§ 8101 and 9 Del.C. § 8102, which provide as follows: § 8101.”

Billings Transfer Corp., Inc. v. Cnty. of Davidson, 170 S.E.2d 873 (N.C. 1969). “9 Del. C. § 8102; 30 Del. C. § 102. Thus plaintiff’s scheme of taxation would set at large about sixty-five percent of its rolling stock with the likely result that it would escape taxation altogether.”

Vanderbilt Mortg. & Fin., Inc. v. Weldon C. Thomas & Diane L. Thomas (Del. Ch. 2014). “By my computation, the last payment under these terms would have been made on or about April 15, 2013, if Burton had continued to make payments on schedule. According to Vanderbilt, Burton‟s last payment of $561.”

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