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DelawareSB 322153rd General Assembly (2024–2026)SenateWALLET

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

Sponsored By: David P. Sokola (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

School tax limits after property reassessment

For general reassessments on or after January 1, 2026, Delaware replaces the former 10% increase allowance with a revenue-based limit. Starting the following fiscal year, districts must recalculate rates using prior-year actual operating revenue plus a five-year average taxable-property growth amount. If a voter-approved tax has not yet produced revenue, its projected revenue replaces the prior-year amount. Vocational-technical districts also use this formula; it limits district revenue, not each homeowner's bill. Outside allowed increases, boards must submit a specified tax amount or rate to voters, with no more than two special elections in any 12 months.

School funding protected after tax increases

State agencies cannot cut a district's state funding in a later tax year because it used the annual tax-increase authority. This protects state funding when a district uses the law's limited increase without voter approval. The protection sets no funding amount and does not guarantee particular school services.

School taxes can rise without voting

Eligible Delaware school boards can raise school tax rates annually without another vote, by up to 2% of the prior fiscal year's rate. This power starts at the earlier of fiscal year 2031 or after the first new rate following a post-enactment general reassessment. Districts cannot use it when operating reserves exceed 10% of annual revenue or in the fiscal year they set a reassessed rate. Vocational-technical districts cannot use this power, and districts governed by Chapter 26 keep their separate tax-authority rules. Districts can continue authorized taxes annually without another vote, within the original authorization plus permitted increases.

Sponsors & Cosponsors

Sponsor

  • David P. Sokola

    Democratic • Senate

Cosponsors

  • Kerri Evelyn Harris

    Democratic • House

  • Kyra L. Hoffner

    Democratic • Senate

  • S. Elizabeth Lockman

    Democratic • Senate

  • Melissa Minor-Brown

    Democratic • House

  • Edward S. Osienski

    Democratic • House

  • Marie Pinkney

    Democratic • Senate

  • Nicole Poore

    Democratic • Senate

  • Cyndie Romer

    Democratic • House

  • Laura V. Sturgeon

    Democratic • Senate

  • Bryan Townsend

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 47 • No: 8

House vote • 6/25/2026

Passed (SM required)

Yes: 29 • No: 8

Senate vote • 6/11/2026

Passed (SM required)

Yes: 18 • No: 0

Actions Timeline

  1. Signed by Governor

    7/23/2026Governor

  2. Passed By House. Votes: 29 YES 8 NO 2 NOT VOTING 2 ABSENT

    6/25/2026House

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

    6/17/2026House

  4. Assigned to Administration Committee in House

    6/11/2026House

  5. Passed By Senate. Votes: 18 YES 3 ABSENT

    6/11/2026Senate

  6. Reported Out of Committee (Education) in Senate with 4 Favorable

    5/20/2026Senate

  7. Introduced and Assigned to Education Committee in Senate

    5/15/2026Senate

Bill Text

  • Current

    5/15/2026

    HTML

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