DelawareHB 242153rd General Assembly (2024–2026)HouseWALLET

AN ACT RELATING TO LOCAL SCHOOL TAXES IN THE 2025-2026 TAX YEAR.

Sponsored By: Kimberly Williams (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

New Castle districts can reset school taxes

For 2025-2026, school districts entirely within New Castle County can reset school taxes with separate residential and non-residential rates. The non-residential rate must be at least the residential rate, but no more than twice it. Total projected revenue cannot exceed the amount projected under the district’s original tax warrant. A district resetting rates must report them and deliver a new tax warrant within 10 business days after enactment. Individual tax bills may rise or fall despite the district-wide revenue cap.

Adjusted school bills get more payment time

When an eligible district delivers its new tax warrant, New Castle County must update affected 2025-2026 school tax bills. The payment deadline for bills supplemented or adjusted under this law is October 30, 2025. If you paid the original bill before it was lowered, the county must credit your overpayment toward future school taxes. If you submit a written refund request instead, the county must refund the overpayment.

School districts can borrow for delayed taxes

Eligible New Castle County school districts that reset their 2025-2026 rates can request and borrow from State Division I funds. Borrowing must cover a local school-fund cash shortfall caused by the extended payment deadline for fiscal year 2026. The law sets no borrowing amount or loan terms. This supports district finances rather than providing direct payments to households.

Sponsors & Cosponsors

Sponsor

  • Kimberly Williams

    Democratic • House

Cosponsors

  • Stephanie T. Bolden

    Democratic • House

  • Frank Burns

    Democratic • House

  • William Bush

    Democratic • House

  • William J. Carson

    Democratic • House

  • Nnamdi O. Chukwuocha

    Democratic • House

  • Franklin D. Cooke

    Democratic • House

  • Daniel Cruce

    Democratic • Senate

  • Mara Gorman

    Democratic • House

  • Krista Griffith

    Democratic • House

  • Stephanie L. Hansen

    Democratic • Senate

  • Kerri Evelyn Harris

    Democratic • House

  • Debra Heffernan

    Democratic • House

  • Kendra Johnson

    Democratic • House

  • Larry Lambert

    Democratic • House

  • S. Elizabeth Lockman

    Democratic • Senate

  • Spiros Mantzavinos

    Democratic • Senate

  • Melissa Minor-Brown

    Democratic • House

  • Eric Morrison

    Democratic • House

  • DeShanna U Neal

    Democratic • House

  • Josue O Ortega

    Democratic • House

  • Edward S. Osienski

    Democratic • House

  • Nicole Poore

    Democratic • Senate

  • Cyndie Romer

    Democratic • House

  • Melanie Ross Levin

    Democratic • House

  • Ray Seigfried

    Democratic • Senate

  • Claire Snyder-Hall

    Democratic • House

  • David P. Sokola

    Democratic • Senate

  • Laura V. Sturgeon

    Democratic • Senate

  • Bryan Townsend

    Democratic • Senate

  • John "Jack" Walsh

    Democratic • Senate

  • Madinah Wilson-Anton

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 44 • No: 8

House vote • 8/12/2025

Passed (SM required)

Yes: 30 • No: 8

Senate vote • 8/12/2025

Passed (SM required)

Yes: 14 • No: 0

Actions Timeline

  1. Signed by Governor

    8/12/2025Governor
  2. Passed By Senate. Votes: 14 YES 4 NOT VOTING 3 ABSENT

    8/12/2025Senate
  3. Suspension of Rules in Senate

    8/12/2025Senate
  4. Passed By House. Votes: 30 YES 8 NO 1 NOT VOTING 2 ABSENT

    8/12/2025House
  5. Amendment HA 6 to HB 242 - Stricken in House

    8/12/2025House
  6. Amendment HA 5 to HB 242 - Stricken in House

    8/12/2025House
  7. Amendment HA 4 to HB 242 - Stricken in House

    8/12/2025House
  8. Amendment HA 3 to HB 242 - Stricken in House

    8/12/2025House
  9. Amendment HA 2 to HB 242 - Stricken in House

    8/12/2025House
  10. Amendment HA 1 to HB 242 - Passed In House by Voice Vote

    8/12/2025House
  11. Suspension of Rules in House

    8/12/2025House
  12. Amendment HA 5 to HB 242 - Introduced and Placed With Bill

    8/12/2025House
  13. Amendment HA 4 to HB 242 - Introduced and Placed With Bill

    8/12/2025House
  14. Amendment HA 3 to HB 242 - Introduced and Placed With Bill

    8/12/2025House
  15. Amendment HA 2 to HB 242 - Introduced and Placed With Bill

    8/12/2025House
  16. Amendment HA 1 to HB 242 - Introduced and Placed With Bill

    8/12/2025House
  17. Introduced and Assigned to Administration Committee in House

    8/7/2025House

Bill Text

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