Delaware bills · 153rd General Assembly (2025-2026)
Delaware HB 242
AN ACT RELATING TO LOCAL SCHOOL TAXES IN THE 2025-2026 TAX YEAR.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Laura V. Sturgeon (Democratic)
- Claire Snyder-Hall (Democratic)
- Nicole Poore (Democratic)
- Franklin D. Cooke (Democratic)
- William J. Carson (Democratic)
- William Bush (Democratic)
- Sarah McBride
- Madinah Wilson-Anton (Democratic)
- Melanie Ross Levin (Democratic)
- Cyndie Romer (Democratic)
- Marie Pinkney (Democratic)
- Mara Gorman (Democratic)
- Bryant L. Richardson (Republican)
- Darius J. Brown (Democratic)
- Ray Seigfried (Democratic)
- Josue O Ortega (Democratic)
- Bryan Townsend (Democratic)
- David P. Sokola (Democratic)
- Spiros Mantzavinos (Democratic)
- John "Jack" Walsh (Democratic)
- Eric Morrison (Democratic)
- Russell Huxtable (Democratic)
- Edward S. Osienski (Democratic)
- Kerri Evelyn Harris (Democratic)
- Trey Paradee (Democratic)
- Kimberly Williams (Democratic)
Summary
Official abstract published by the Delaware legislature· synopsis
This Act allows any school district located in New Castle County to reset its tax rates for the 2025-2026 tax year and to reissue a tax warrant using different residential and non-residential tax rates. The non-residential tax rate must be at least equal to the residential tax rate and may not be more than 2 times the residential tax rate. The total amount of revenue projected to be collected through use of the residential and non-residential tax rates may not exceed the total amount of revenue the district was projected to collect under its original tax warrant. The districts have 10 business days from the enactment of this Act to reset the rates and issue a new tax warrant to New Castle County.
Upon receipt of a new tax warrant, New Castle County will supplement any tax bill already issued for taxpayers in that district and adjust tax bills with an extended deadline for payment of October 30, 2025 for tax bills that change. For any taxpayer who submits payment under the original tax bill and whose total school tax liability is adjusted downward, the difference will be credited against future tax liability unless the taxpayer submits a written request for a refund, in which case New Castle County shall issue a refund.
A school district that resets its rates in accordance with this Act may request and borrow from State Division I funds in the event of a cash flow shortfall of local school funds due to the extension of the deadline for tax payments for the 2026 fiscal year.
Text versions
Roll-call votes
State vote data last updated Oct 15, 2026, 8:04 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Aug 12, 2025 House | SM | pass | Set your home in Delaware to see |
| Aug 12, 2025 Senate | SM | pass | Set your home in Delaware to see |
Actions
- Aug 12, 2025
Signed by Governor - Aug 12, 2025 · Senate
Passed By Senate. Votes: 14 YES 4 NOT VOTING 3 ABSENT - Aug 12, 2025 · Senate
Suspension of Rules in Senate - Aug 12, 2025 · House
Passed By House. Votes: 30 YES 8 NO 1 NOT VOTING 2 ABSENT - Aug 12, 2025 · House
Amendment HA 6 to HB 242 - Stricken in House - Aug 12, 2025 · House
Amendment HA 5 to HB 242 - Stricken in House - Aug 12, 2025 · House
Amendment HA 4 to HB 242 - Stricken in House - Aug 12, 2025 · House
Amendment HA 3 to HB 242 - Stricken in House - Aug 12, 2025 · House
Amendment HA 2 to HB 242 - Stricken in House - Aug 12, 2025 · House
Amendment HA 1 to HB 242 - Passed In House by Voice Vote - Aug 12, 2025 · House
Suspension of Rules in House - Aug 12, 2025 · House
Amendment HA 5 to HB 242 - Introduced and Placed With Bill - Aug 12, 2025 · House
Amendment HA 4 to HB 242 - Introduced and Placed With Bill - Aug 12, 2025 · House
Amendment HA 3 to HB 242 - Introduced and Placed With Bill - Aug 12, 2025 · House
Amendment HA 2 to HB 242 - Introduced and Placed With Bill - Aug 12, 2025 · House
Amendment HA 1 to HB 242 - Introduced and Placed With Bill - Aug 7, 2025 · House
Introduced and Assigned to Administration Committee in House