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Delaware 153

HB 461

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL TAX.

Source: Open States / PluralUpdated 2026-09-11 03:11:03 UTC.

Official record

Measure details

Jurisdiction
Delaware
Session
153
Chamber
lower
Classification
bill
Subjects
Not supplied
Introduced / first action
2026-06-04 00:00:00

Alternate titles

  • Reassessment/NCCo./Reset Tax Rate/2026-2027 short title

Source-supplied abstracts

This Act provides special authority to school districts in New Castle County to reset their tax rate for the 2026-2027 tax year. This authority is necessary because several adjustments to the New Castle County tax roll are continuing to be made after the completion of the general reassessment that took effect for the 2025-2026 tax year. This includes the ongoing adjudication of appeals from the assessment values set in the general reassessment as well as quality control reviews, and potential changes pending in other legislation. This Act allows the New Castle County school districts to adjust the tax rate so that no increase in operating revenue over the prior year will be realized, with two exceptions: (1) revenue increases from approved referenda; and (2) revenue equal to the 5-year average growth rate for each district. The 5-year average growth rates for NCC districts are as follows: (1) Appoquinimink, 3.68%; (2) Brandywine, 0.54%; (3) Christina, 0.32%; (4) Colonial, 1.10%; (5) Red Clay, 0.58%; (6) Smyrna, 0.31%; and (7) New Castle County Vocational Technical, 0.96%. This Act sunsets on March 31, 2027.

Sponsors

Source-supplied history

Actions

  1. Signed by Governor

    executive-signature
  2. Passed By Senate. Votes: 20 YES 1 NOT VOTING

    passage
  3. Reported Out of Committee (Education) in Senate with 4 On Its Merits, 1 Unfavorable

    committee-passage, committee-passage-favorable, committee-passage-unfavorable
  4. Assigned to Education Committee in Senate

    introduction, referral-committee
  5. Passed By House. Votes: 39 YES 2 ABSENT

    passage
  6. Reported Out of Committee (Administration) in House with 4 On Its Merits, 1 Unfavorable

    committee-passage, committee-passage-favorable, committee-passage-unfavorable
  7. Introduced and Assigned to Administration Committee in House

    introduction, referral-committee

When supplied by the API

Related measures

No resolvable related measure is supplied.