School boards could charge higher tax rates on nonresidential property

A school board could set different property tax rates for residential and nonresidential property. The option covers residential and nonresidential property in Delaware school districts. The nonresidential rate would have to be at least the residential rate and no more than twice it. A district choosing separate rates would have to use the same two rates for school taxes under Chapters 19 and 21. Its total collections could not exceed what it would be allowed to collect using one rate.

A school board could add up to 10% to an authorized school tax rate for unpaid taxes and collection costs. The rule applies to authorized additional school taxes, whether authorized as a total amount or a stated rate. The added percentage would cover unpaid taxes and the cost of collecting them. The board could choose a smaller percentage or none.