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DelawareSS 1 for SB 228153rd General Assembly (2024–2026)SenateWALLET

AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

Sponsored By: Daniel Cruce (Democratic)

Became Law

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Bill Overview

Analyzed Economic Effects

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

New Castle County tax payment rules

Covered New Castle County taxes under the assessment-review rules become due and payable October 12, 2026. The county must mail statements, including school taxes, by November 16, 2026; the payment deadline is December 31, 2026. Beginning January 1, 2027, unpaid covered bills carry a 6% penalty on the current charge. Another 1% of unpaid principal is added each following month until payment. For supplemental tax bills, the same penalty starts on the first day of the third month after payment becomes due. These temporary rules expire March 31, 2027, unless extended by another law.

Temporary funding help for county schools

New Castle County school boards must submit their tax-collection warrants and duplicate assessment lists by October 22, 2026. This replaces the usual July deadline for the 2026 collection cycle. If this delay causes a local funding shortfall for 2026–2027, the State must advance money when the district requests it. Advances come from State Division I funds; the law sets no dollar amount. These rules expire March 31, 2027, unless extended by another law.

New Castle County property assessment reviews

New Castle County’s Office of Finance can review new property values after a general reassessment. Any parcel qualifies for review when a clerical, math, or factual mistake occurred. Non-residential parcels assessed at $300,000 or more qualify if their value fell or their percentage change is no greater than half the county’s median non-residential increase. Non-residential parcels also qualify when assessed at least 25% below their most recent sale price within the past five years, if that price can be determined. This sale-price test has no $300,000 minimum. Reviews must follow existing assessment standards, and any value changes must be completed by September 30, 2026. Existing notice, appeal, and record-subpoena rules apply, but the law creates no right to sue to force a review. This authority expires March 31, 2027, unless extended by another law.

Sponsors & Cosponsors

Sponsor

  • Daniel Cruce

    Democratic • Senate

Cosponsors

  • Frank Burns

    Democratic • House

  • Nnamdi O. Chukwuocha

    Democratic • House

  • Kerri Evelyn Harris

    Democratic • House

  • Kyra L. Hoffner

    Democratic • Senate

  • Russell Huxtable

    Democratic • Senate

  • Kimberly Williams

    Democratic • House

  • S. Elizabeth Lockman

    Democratic • Senate

  • Spiros Mantzavinos

    Democratic • Senate

  • Melissa Minor-Brown

    Democratic • House

  • Eric Morrison

    Democratic • House

  • Cyndie Romer

    Democratic • House

  • Claire Snyder-Hall

    Democratic • House

  • Bryan Townsend

    Democratic • Senate

  • John "Jack" Walsh

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 65 • No: 3

Senate vote • 1/29/2026

Passed (SM required)

Yes: 15 • No: 0

House vote • 1/29/2026

Passed (SM required)

Yes: 35 • No: 3

Senate vote • 1/22/2026

Passed (SM required)

Yes: 15 • No: 0

Actions Timeline

  1. Enact w/o Sign by Governor

    2/11/2026Governor

  2. Passed By Senate. Votes: 15 YES 6 NOT VOTING

    1/29/2026Senate

  3. Passed By House. Votes: 35 YES 3 NO 3 NOT VOTING

    1/29/2026House

  4. Amendment HA 2 to SS 1 - Passed In House by Voice Vote

    1/29/2026House

  5. Amendment HA 1 to SS 1 - Stricken in House

    1/29/2026House

  6. Amendment HA 2 to SS 1 - Introduced and Placed With Bill

    1/29/2026Senate

  7. Reported Out of Committee (Administration) in House with 3 On Its Merits

    1/28/2026House

  8. Amendment HA 1 to SS 1 - Introduced and Placed With Bill

    1/27/2026Senate

  9. Assigned to Administration Committee in House

    1/22/2026House

  10. Passed By Senate. Votes: 15 YES 5 NOT VOTING 1 ABSENT

    1/22/2026Senate

  11. was introduced and adopted in lieu of SB 228

    1/22/2026Senate

Bill Text

  • Current

    1/22/2026

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