Delaware Bill Would Allow Full Property Tax Itemization

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By Leslie A. Pappas

Delaware would continue to allow full itemized deductions for real property taxes despite federal tax code changes under a bill introduced in the state’s House.

H.B. 389, sponsored by Rep. Ruth Briggs King (R) and Sen. Brian Pettyjohn (R), would allow Delawareans “to deduct 100% of real property taxes paid notwithstanding any federal law limiting the amount of such itemized deduction claimed on the federal income tax return.”

The legislation is among many state responses to changes to in the 2017 federal tax act ( Pub. L. No. 115-97). Under the new law, taxpayers who itemize are limited to $10,000 in deductions on state and local sales, individual income, and property taxes. The deduction was previously unlimited.

The Delaware bill, which also has nine bipartisan co-sponsors, was introduced April 26 and reported to the House Revenue and Finance Committee, where a hearing is scheduled to take place within 12 legislative days.

To contact the reporter on this story: Leslie A. Pappas in Philadelphia at

To contact the editor responsible for this story: Ryan C. Tuck at

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H.B. 389 is at

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