DelawareLaw exempts property transfers between grandparents and grandchildren from tax
The law exempts Delaware property transfers between grandparents and grandchildren, including a grandchild's spouse, and applies the spouse exemption to spouses generally.
What it does
Grandparents and grandchildren can transfer Delaware real estate between them without the state real estate transfer tax. The exemption also covers transfers involving a grandchild's spouse.
Spouses generally qualify for the property transfer tax exemption. Divorced spouses qualify when they transfer property after their final divorce decree and acquired it before that decree.
Argument forThe grandparent exemption could lower the cost of passing property to grandchildren by removing Delaware's real estate transfer tax.
Argument againstExempting transfers between grandparents and grandchildren could reduce Delaware's tax revenue from property transfers that would otherwise be taxed.
More detail
The law exempts property transfers between grandparents and grandchildren from Delaware's real estate transfer tax. The exemption covers Delaware real estate transferred between a grandparent and a grandchild or that grandchild's spouse.
The law applies the spouse exemption to spouses generally and covers certain property transfers between divorced spouses. The exemption covers Delaware real estate and applies to spouses generally, without limiting it to a husband and wife. For divorced spouses, the transfer must occur after the final divorce decree, and the property must have been acquired before that decree.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 23Signed by Governor Matt MeyerBecame Law
- Jun 23Passed By Senate. Votes: 21 YESPassed Senate
- Vote recorded Passage. Result: pass.Upper
- Jun 18Reported Out of Committee (Elections & Government Affairs) in Senate with 4 On Its MeritsMinor
- Apr 14Assigned to Elections & Government Affairs Committee in SenateMinor
- Vote recorded Passage. Result: pass.Lower
- Apr 14Passed By House. Votes: 38 YES 3 ABSENTPassed House
- Mar 18Reported Out of Committee (Revenue & Finance) in House with 9 On Its MeritsMinor
- Mar 11Not Worked in Committee
- Jan 27Introduced and Assigned to Revenue & Finance Committee in HouseIntroduced
Taxes & Budget