Shown verbatim: the complete text as captured from the official PDF posted by the Delaware General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the current version. The official bill page.
SPONSOR: Rep. Romer & Sen. Cruce
Reps. Minor-Brown, Harris, Burns, Chukwuocha,
Morrison, Snyder-Hall, K. Williams; Sens. Townsend,
Lockman, Huxtable, Mantzavinos
HOUSE OF REPRESENTATIVES
153rd GENERAL ASSEMBLY
HOUSE BILL NO. 461
AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
1 Section 1. Amend § 1916, Title 14 of the Delaware Code by making deletions as shown by strike through and
2 insertions as shown by underline as follows:
3 § 1916. Tax collection warrant and assessment list; tax rate after general reassessment.
4 (e) Notwithstanding the provisions of subsection (d) of this section, this chapter and § 2601 of this title, the school
5 board of any district within New Castle County shall, no later than October 22, 2026, deliver its warrant, with a duplicate of
6 the assessment list, warrant for the 2026-2027 tax year to the receiver of taxes and county treasurer of the county or
7 counties where the district is located. The rate set under this subsection may be reset to incorporate the most recent
8 assessment list provided by New Castle County. However, the rate set under this section may not increase the projected
9 operating revenue of a school district, except any increase approved by referendum but not yet received and for a
10 percentage that is equal to the 5-year average growth rate in taxable property as reported by New Castle County. In the
11 event a school district within New Castle County experiences a shortfall of local school funds as a result of this subsection
12 for the 2026-2027 school tax year, the school district may request, and the State shall advance, monies from State Division
13 I funds.
14 Section 2. This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General
15 Assembly.
SYNOPSIS
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.
HD : KL : SCD Page 1 of 1 Released: 06/04/2026 09:17 AM
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