# Delaware SS 1 for SB 228: AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.

Delaware SS 1 for SB 228, AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION., is a 153rd General Assembly (2024–2026) Senate bill sponsored by Daniel Cruce (Democratic); status became law, last action 2026-02-11 (Enact w/o Sign by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/DE-SS1FORSB228-153
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware SS 1 for SB 228
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
- Status: became law
- Chamber: Senate
- Introduced: 2026-01-22
- Last action: 2026-02-11, Enact w/o Sign by Governor
- Sponsor: Daniel Cruce (Democratic)
- Cosponsors: 14
- Touches household money: yes
- Roll calls: 3 (65 yes, 3 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Temporary funding help for county schools: benefit, low. 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 dist…
- New Castle County tax payment rules: mixed, medium. 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…
- New Castle County property assessment reviews: mixed, low. 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 gr…

## Sponsors and cosponsors

- Sponsor: Daniel Cruce (Democratic), Senate
- Cosponsor: Frank Burns (Democratic), House
- Cosponsor: Nnamdi O. Chukwuocha (Democratic), House
- Cosponsor: Kerri Evelyn Harris (Democratic), House
- Cosponsor: Kyra L. Hoffner (Democratic), Senate
- Cosponsor: Russell Huxtable (Democratic), Senate
- Cosponsor: Kimberly Williams (Democratic), House
- Cosponsor: S. Elizabeth Lockman (Democratic), Senate
- Cosponsor: Spiros Mantzavinos (Democratic), Senate
- Cosponsor: Melissa Minor-Brown (Democratic), House
- Cosponsor: Eric Morrison (Democratic), House
- Cosponsor: Cyndie Romer (Democratic), House
- Cosponsor: Claire Snyder-Hall (Democratic), House
- Cosponsor: Bryan Townsend (Democratic), Senate
- Cosponsor: John "Jack" Walsh (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-29 | Senate | Passed (SM required) | pass | 15 | 0 |   |
| 2026-01-29 | House | Passed (SM required) | pass | 35 | 3 |   |
| 2026-01-22 | Senate | Passed (SM required) | pass | 15 | 0 |   |

## Actions (11)

- 2026-02-11: Enact w/o Sign by Governor (Governor)
- 2026-01-29: Passed By Senate. Votes: 15 YES 6 NOT VOTING (Senate)
- 2026-01-29: Passed By House. Votes: 35 YES 3 NO 3 NOT VOTING (House)
- 2026-01-29: Amendment HA 2 to SS 1 - Passed In House by Voice Vote (House)
- 2026-01-29: Amendment HA 1 to SS 1 - Stricken in House (House)
- 2026-01-29: Amendment HA 2 to SS 1 - Introduced and Placed With Bill (Senate)
- 2026-01-28: Reported Out of Committee (Administration) in House with 3 On Its Merits (House)
- 2026-01-27: Amendment HA 1 to SS 1 - Introduced and Placed With Bill (Senate)
- 2026-01-22: Assigned to Administration Committee in House (House)
- 2026-01-22: Passed By Senate. Votes: 15 YES 5 NOT VOTING 1 ABSENT (Senate)
- 2026-01-22: was introduced and adopted in lieu of SB 228 (Senate)

## Bill text

- Current, 2026-01-22: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142804&legislationTypeId=6&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=142804&legislationTypeId=6&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)
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Source: PRIA, https://policyrisk.com/state-bill/DE-SS1FORSB228-153 (as of 2026-10-12).