Delaware lawmakers have approved legislation giving county finance officials expanded authority to issue subpoenas when determining property values for tax purposes. The new law allows counties to compel testimony and documents when using income or cost comparison methods to assess real estate.
Delaware’s three counties will soon have enhanced legal authority to gather evidence when assessing property values for taxation purposes, following the passage of new legislation that strengthens their subpoena powers.
The measure, which serves as a replacement for Senate Bill 230, grants specific authority to county finance leaders to demand testimony and documents during property valuation disputes. Under the new law, this power applies specifically when counties use income-based or cost comparison methods to determine a property’s fair market value.
The legislation identifies three key officials who can exercise these expanded powers: the Chief Financial Officer of the Office of Finance, Kent County’s Department of Finance Director, and Sussex County’s Finance Director.
When property owners challenge tax assessments or when counties need to defend their valuation methods, these officials can now compel individuals and businesses to provide testimony and produce relevant documents. If someone refuses to comply with a subpoena, the Superior Court has the authority to enforce the order and can use contempt of court powers against non-compliant parties.
The final version of the bill differs from the original Senate proposal by removing provisions that would have affected Section 284 of Delaware’s General Corporation Law, focusing the legislation specifically on county assessment authority.
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