Ordinance 25-07 – Property Tax

Frederica, Delaware

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot 759a5db306c9 · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## TOWN OF FREDERICA ORDINANCE NO. 25-07 ## AN ORDINANCE AMENDING CHAPTER 180 TO ADJUST THE PROPERTY TAX RATE TO ACCOUNT FOR KENT COUNTY'S NEW PROPERTY ASSESSMENT WHEREAS, Kent County has conducted a countywide reassessment, with new property values taking effect for the 2025 tax year; WHEREAS, the Town of Frederica seeks to adjust its property tax rate to reflect the updated assessments while maintaining revenue neutrality; WHEREAS, pursuant to the Town Charter, the Town has the authority to levy and adjust property tax rates accordingly; NOW, THEREFORE, BE IT ORDANIED BY THE MAYOR AND COUNCIL OF THE TOWN OF FREDERICA IN COUNCIL MET: ## Attachment 1 ## Section 1. Tax Rate Adjustment. The property tax rate for all taxable real property within the Town of Frederica is hereby adjusted from $1.50 per $100.00 to $0.245 per $100.00 assessed valuation. Section 180 of the Code, Fees, Municipal, Attachment 1, shall be amended as follows: | Property Tax Rate | $1.50/$100.00 on 100% $0.245/$100.00 on 100% | $1.50/$100.00 on 100% $0.245/$100.00 on 100% | N/A | N/A | |---------------------|------------------------------------------------|------------------------------------------------|-------|-------| ## Section 2. Implementation. The adjusted tax rate shall apply to all property tax bills issued on or after the date this Ordinance becomes effective. ## Section 3. Severability. Should any section or provisions of this Ordinance be deemed invalid by a court of law, the remainder shall remain in full force and effect. Section 4. Effective Date. This Ordinance shall take effect thirty days from and after its approval by Council. ## Section 5. Repealer: All ordinances and parts of ordinances inconsistent with the provisions of this Ordinance are hereby repealed. ORDAINED AND ENACTED INTO THE LAW by a majority vote of the Council on this 16th day of April, 2025. Council Members present at a regular session of Frederica, Delaware Town First Reading: April 2, 2025 Public Hearing &amp; Second Reading: April 16, 2025 Published: May 1le, 2025 <!-- image --> <!-- image --> William C. Ilanden William C. Glanden, Mayor I hereby certify that the foregoing is a true and correct copy of the Ordinance passed by the Town Council at its meeting on April 16, 2025 at which meeting a quorum was present and voting throughout that the same is still in full force and effect. <!-- image --> ## SYNOPSIS: This Ordinance amends Chapter 180 relating to the Property Tax Rate. This Ordinance adjusts the tax rate from $1.50 per $100.00 to $0.245 per $100.00 of the assessed valuation.