DelawareCounties must adjust older school tax exemptions after reassessments
After a countywide property reassessment, counties must use a later ordinance to adjust school tax exemption amounts for covered properties.
What it does
After a countywide property reassessment, a county must pass another ordinance to adjust certain school tax exemption amounts tied to county ordinances adopted on or before January 1, 1998.
Argument forAdjusting exemptions after a reassessment could help covered property owners avoid sharp school tax increases when property values rise.
Argument againstIf a county raises exemption amounts, school districts could collect less tax money from the covered properties.
More detail
A county must pass a later ordinance to adjust the covered school tax exemption amounts. The amounts concern school property tax exemptions tied to county ordinances adopted on or before January 1, 1998. The earlier county ordinance must have granted, clarified, or expanded an exemption from county property tax. A countywide reassessment of property values triggers this requirement.
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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
- Jun 13Signed by Governor Matt MeyerBecame Law
- Jun 12Passed By Senate. Votes: 19 YES 2 ABSENTPassed Senate
- Vote recorded Passage. Result: pass.Upper
- Jun 11Reported Out of Committee (Education) in Senate with 6 On Its MeritsMinor
- May 22Assigned to Education Committee in SenateMinor
- Vote recorded Passage. Result: pass.Lower
- May 22Passed By House. Votes: 35 YES 6 ABSENTPassed House
- May 21Reported Out of Committee (Education) in House with 1 Favorable, 12 On Its MeritsMinor
- May 13Introduced and Assigned to Education Committee in HouseIntroduced
EducationTaxes & Budget