DelawareNew Castle County would use county exemption rules for school taxes
New Castle County would apply county tax exemption rules required on July 1, 2025, to school taxes on property covered by ordinances adopted on or before January 1, 1998.
What it does
For property covered by county exemption ordinances adopted on or before January 1, 1998, New Castle County would use county tax rules and amounts required on July 1, 2025, to decide school tax exemptions.
After a countywide property reassessment, a county would adjust exemption amounts under ordinances adopted on or before January 1, 1998. The amounts must reasonably reflect changes in property value and inflation.
If both bills were enacted and a district issued a new tax order under HB 242, New Castle County would correct 2025–26 bills already sent, extend payment to October 30, 2025, and refund school taxes overpaid on bills later corrected.
Argument forIf both bills became law and a district issued a new tax order, taxpayers who paid bills later corrected could recover overpaid school taxes.
Argument againstIf both bills became law and districts issued new tax orders, correcting bills and issuing refunds could add work for New Castle County.
More detail
New Castle County would use county property tax eligibility rules and exemption amounts to decide covered school tax exemptions. This covers property exempted under county ordinances adopted on or before January 1, 1998. The county must use the rules and amounts required as of July 1, 2025, under county ordinances in effect that day.
A county would adjust property tax exemption amounts through a county ordinance. This covers exemptions under county ordinances adopted on or before January 1, 1998. The adjusted amounts must reasonably reflect changes in property value and inflation. The county would act after a countywide property reassessment.
New Castle County would correct affected tax bills, extend their payment deadline, and refund certain school tax overpayments. This covers 2025–26 property tax bills already sent in school districts that issue a new tax order under HB 242. Both HB 244 and HB 242 must be enacted. The school district must issue a new tax order under HB 242. A refund requires payment on a bill the county later adjusts. The payment deadline for each adjusted 2025–26 bill would be October 30, 2025.
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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 7Introduced and Assigned to Education Committee in HouseIntroduced
EducationTaxes & Budget