# Delaware SB 322: ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

Delaware SB 322, ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES., is a 153rd General Assembly (2024–2026) Senate bill sponsored by David P. Sokola (Democratic); status signed, last action 2026-07-23 (Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/DE-SB322-153
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware SB 322
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.
- Status: signed
- Chamber: Senate
- Introduced: 2026-05-15
- Last action: 2026-07-23, Signed by Governor
- Sponsor: David P. Sokola (Democratic)
- Cosponsors: 10
- Touches household money: yes
- Roll calls: 2 (47 yes, 8 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- School tax limits after property reassessment: benefit, medium. 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 amou…
- School funding protected after tax increases: benefit, low. 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 sch…
- School taxes can rise without voting: cost, low. 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 opera…

## Sponsors and cosponsors

- Sponsor: David P. Sokola (Democratic), Senate
- Cosponsor: Kerri Evelyn Harris (Democratic), House
- Cosponsor: Kyra L. Hoffner (Democratic), Senate
- Cosponsor: S. Elizabeth Lockman (Democratic), Senate
- Cosponsor: Melissa Minor-Brown (Democratic), House
- Cosponsor: Edward S. Osienski (Democratic), House
- Cosponsor: Marie Pinkney (Democratic), Senate
- Cosponsor: Nicole Poore (Democratic), Senate
- Cosponsor: Cyndie Romer (Democratic), House
- Cosponsor: Laura V. Sturgeon (Democratic), Senate
- Cosponsor: Bryan Townsend (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-06-25 | House | Passed (SM required) | pass | 29 | 8 |   |
| 2026-06-11 | Senate | Passed (SM required) | pass | 18 | 0 |   |

## Actions (7)

- 2026-07-23: Signed by Governor (Governor)
- 2026-06-25: Passed By House. Votes: 29 YES 8 NO 2 NOT VOTING 2 ABSENT (House)
- 2026-06-17: Reported Out of Committee (Administration) in House with 4 On Its Merits, 1 Unfavorable (House)
- 2026-06-11: Assigned to Administration Committee in House (House)
- 2026-06-11: Passed By Senate. Votes: 18 YES 3 ABSENT (Senate)
- 2026-05-20: Reported Out of Committee (Education) in Senate with 4 Favorable (Senate)
- 2026-05-15: Introduced and Assigned to Education Committee in Senate (Senate)

## Bill text

- Current, 2026-05-15: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143323&legislationTypeId=1&docTypeId=2)

## Related bills

- HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (passed house)
- HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed)
- SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed)
- HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed)
- SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed)
- HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed)

## Sources
- [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=143323&legislationTypeId=1&docTypeId=2)

## Related
- [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153)
- [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153)
- [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153)
- [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153)
- [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153)
- [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153)
- [Delaware bills](https://policyrisk.com/states/delaware/bills)
- [Delaware state hub](https://policyrisk.com/states/delaware)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/DE-SB322-153 (as of 2026-10-12).