Del. Code Ann. tit. 6, § 2577
Exemptions
69 Del. Laws, c. 86, § 2;
This subchapter shall not apply to the following transfers of residential real property:
- (1) Transfers governed by the Delaware Out-of-State Land Sales and Promotions Act [repealed] where the property disclosure report required by that law is provided to a prospective purchaser.
- (2) Transfers pursuant to court order such as transfers ordered by the Court of Chancery in the administration of an estate, trust or guardianship or pursuant to a writ of execution, by a trustee in bankruptcy or a receiver, by eminent domain, and transfers resulting from a decree for specific performance.
- (3) Transfers to a mortgagee by a mortgagor in default by a deed in lieu of foreclosure.
- (4) Transfers by any sheriff’s sale for default on an obligation secured by a mortgage, judgment, tax or other lien.
- (5) Transfers by a fiduciary in the course of the administration of the decedent’s estate, guardianship or trust.
- (6) Transfers from 1 co-owner to 1 or more other co-owners.
- (7) Transfers made to a spouse or to a person or persons in the lineal line of consanguinity of 1 or more of the transferors.
- (8) Transfers between spouses resulting from a property settlement incident to a divorce.
- (9) Transfers to or from any government entity.