- Closing model — mandatory attorney
- *In re Mid-Atlantic Settlement Services, Inc.*, UPL No. 95-15, approved 755 A.2d 389 (Del. 2000), held that conducting real estate settlements and disbursing funds is the practice of law;
- Property regime
- Common-law (not community property). Tenancy by the entirety recognized (25 Del. C. § 309); both spouses must sign to convey entireties property.
- Deeds
- Special warranty is most common; general warranty also used (25 Del. C. §§ 121–125).
- Disclosure regime — statutory condition disclosure
- Buyer Property Protection Act, 6 Del. C. § 2570 et seq. Seller must disclose all known material defects in writing (§ 2572) on the DREC-approved Seller's Disclosure of Real Property Conditio...
- Transfer tax — highest in the nation
- Up to 4% (30 Del. C. § 5401 et seq.). Per the Delaware Association of REALTORS®, Delaware charges "a 4% realty transfer tax — the highest state-level transfer tax in the country." The base i...
- Non-resident withholding
- Delaware collects estimated income tax on a non-resident seller's gain at closing via Form 5403: 8.7% for C corporations, 6.6% for all other non-resident transferors, of the gain (30 Del.
- RON
- Permanent RON enacted via HB 145 (2021), effective Sept. 30, 2021, codified at 29 Del. C. § 4327. Verify current implementation and any operational limits.
- Recording act & office
- Race-notice (25 Del. C. § 153). Deeds record with the county Recorder of Deeds in New Castle, Kent, or Sussex.
- Notable overlays
- Coastal Zone Act (7 Del. C. § 7001 et seq.); Sussex coastal construction-control lines; DNREC brownfields/voluntary cleanup; beach-town rules.