DelawareAN ACT RELATING TO LOCAL SCHOOL TAXES IN THE 2025-2026 TAX YEAR.
What it does
This Act allows any school district located in New Castle County to reset its tax rates for the 2025-2026 tax year and to reissue a tax warrant using different residential and non-residential tax rates. The non-residential tax rate must be at least equal to the residential tax rate and may not be more than 2 times the residential tax rate. The total amount of revenue projected to be collected through use of the residential and non-residential tax rates may not exceed the total amount of revenue the district was projected to collect under its original tax warrant.
More detail
The districts have 10 business days from the enactment of this Act to reset the rates and issue a new tax warrant to New Castle County. Upon receipt of a new tax warrant, New Castle County will supplement any tax bill already issued for taxpayers in that district and adjust tax bills with an extended deadline for payment of October 30, 2025 for tax bills that change. For any taxpayer who submits payment under the original tax bill and whose total school tax liability is adjusted downward, the difference will be credited against future tax liability unless the taxpayer submits a written request for a refund, in which case New Castle County shall issue a refund. A school district that resets its rates in accordance with this Act may request and borrow from State Division I funds in the event of a cash flow shortfall of local school funds due to the extension of the deadline for tax payments for the 2026 fiscal year.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Aug 12Signed by Governor Matt MeyerBecame Law
- Vote recorded Passage. Result: pass.Lower
- Vote recorded Passage. Result: pass.Upper
- Aug 12Passed By Senate. Votes: 14 YES 4 NOT VOTING 3 ABSENTPassed Senate
- Aug 12Suspension of Rules in Senate
- Aug 12Passed By House. Votes: 30 YES 8 NO 1 NOT VOTING 2 ABSENTPassed House
- Aug 12Amendment HA 6 to HB 242 - Stricken in House
- Aug 12Amendment HA 5 to HB 242 - Stricken in House
- Aug 12Amendment HA 4 to HB 242 - Stricken in House
- Aug 12Amendment HA 3 to HB 242 - Stricken in House
- Aug 12Amendment HA 2 to HB 242 - Stricken in House
- Aug 12Amendment HA 1 to HB 242 - Passed In House by Voice VoteMajor
- Aug 12Suspension of Rules in House
- Aug 12Amendment HA 5 to HB 242 - Introduced and Placed With BillMinor
- Aug 12Amendment HA 4 to HB 242 - Introduced and Placed With BillMinor
- Aug 12Amendment HA 3 to HB 242 - Introduced and Placed With BillMinor
- Aug 12Amendment HA 2 to HB 242 - Introduced and Placed With BillMinor
- Aug 12Amendment HA 1 to HB 242 - Introduced and Placed With BillMinor
- Aug 7Introduced and Assigned to Administration Committee in HouseIntroduced
- Aug 12Signed by Governor Matt MeyerBecame Law