Delaware was the first state to ratify the federal Constitution -- December 7, 1787, becoming the first state in the Union. And because of this, according to "Delaware Facts" (from State of Delaware Web page), Delaware is given the first position in such national events as presidential inaugurations. The delegates met at the Golden Fleece Inn on the Green in Dover. (from Smithsonian Guide, p. 380)

Delaware's property taxes are among the lowest of any state, ranking 43rd in the nation. The following table describes average effective tax rates for existing single family homes with FHA-insured mortgages as a percentage of market value. The data compiled below indicates that owners of a Delaware property with a market value of $100,000 would pay a rate of .68% or $680, however the rate for 1997is .445 cents per $100.