DelawareNew Castle County would use earlier county tax rules for school exemptions
Starting in fiscal year 2027, New Castle County would use county tax exemption rules from the fiscal year that began July 1, 2025, for school taxes.
What it does
Starting in fiscal year 2027, New Castle County would use earlier county tax rules for school tax exemptions. It would use the eligibility rules and amount from the fiscal year that began July 1, 2025.
After a countywide property reassessment, counties would adjust exemption amounts set under county tax ordinances adopted on or before January 1, 1998, to reasonably reflect changes in property values and inflation.
Argument forAdjusting exemption amounts for property values and inflation could help keep them meaningful for eligible owners after reassessment.
Argument againstUsing an older exemption amount for school taxes could give some New Castle County owners a different amount than they receive for county taxes if county exemptions change.
More detail
New Castle County would use an earlier county tax exemption baseline for school taxes. This applies to school tax exemption decisions in New Castle County. The county would use the same eligibility rules and exemption amount used for county property taxes under ordinances in effect for the fiscal year that began July 1, 2025. This rule would begin in the 2027 fiscal year.
Counties would adjust certain property tax exemption amounts by ordinance. This covers school tax exemptions tied to county tax ordinances adopted on or before January 1, 1998. The adjusted amounts must reasonably reflect changes in property values and inflation. A county would make the adjustment by ordinance after a countywide property reassessment.
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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
- Jun 18Assigned to Executive Committee in SenateLatest
- Vote recorded Passage. Result: pass.Lower
- Jun 18Passed By House. Votes: 39 YES 2 ABSENTPassed House
- Jun 16Reported Out of Committee (Appropriations) in House with 6 On Its MeritsMinor
- Jun 11Assigned to Appropriations Committee in HouseMinor
- Jun 10Reported Out of Committee (Education) in House with 14 On Its MeritsMinor
- Jun 5Re-Assigned to Education Committee in HouseMinor
- Jun 4Introduced and Assigned to Administration Committee in HouseIntroduced
- Jun 18Assigned to Executive Committee in SenateLatest
Taxes & BudgetEducation