KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Delaware

HA1TOHB242 • 2025

This Amendment to House Bill No.

This Amendment to House Bill No.

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
K. Williams
Last action
2025-08-12
Official status
Passed 8/12/25
Effective date
Not listed

Plain English Breakdown

The source states the State 'may' advance funds, indicating discretion rather than a guarantee.

Amendment to House Bill No. 242: Property Tax Deadline and School Funding

This amendment changes the extended property tax payment deadline from October 30, 2025, to November 30, 2025, and allows schools facing cash shortages due to this delay for the 2025-2026 school year to request advanced funds.

What This Bill Does

  • Changes the extended property tax payment deadline from October 30, 2025, to November 30, 2025.
  • Allows a school district that resets its tax rates and faces a cash flow shortfall due to this delay for the 2025-2026 school year to request funds.
  • Permits the State to advance money from State Division I funds if requested by such a school district.

Who It Names or Affects

  • School districts that reset their tax rates and face cash flow shortfalls due to the deadline extension
  • The State, which may advance funds

Terms To Know

State Division I funds
Money held by the state that can be advanced to school districts under specific conditions.
Cash flow shortfall
A lack of available money for daily needs caused by the extension of the tax payment deadline.

Limits and Unknowns

  • The official text does not list an effective date.
  • Funds may only be advanced if a school district resets its tax rates and experiences a shortfall specifically due to the extended deadline for the 2025-2026 year.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Introduced and Placed With Bill

  2. 2025-08-12 Delaware General Assembly

    Passed In House by Voice Vote

Official Summary Text

This Amendment to House Bill No. 242 changes the extended property tax payment deadline from October 30, 2025 to November 30, 2025. This Amendment also clarifies that State Division I funds requested by a school district in the event of a cash flow shortfall due to the extension of the deadline for tax payments for the 2025-2026 school tax year may be advanced by the State.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. K. Williams

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 242

AMEND House Bill No. 242 on line 12 by deleting "October 30, 2025." as it appears therein and inserting in lieu thereof "November 30, 2025.".

FURTHER AMEND House Bill No. 242 by deleting lines 17 through 19 as they appear therein and inserting in lieu thereof the following:

"(5) If a school district resets the school district’s tax rates in accordance with this Act and a cash flow shortfall of local school funds occurs due to the extension of the deadline for tax payments for the 2025-2026 school tax year, the school district may request, and the State may advance, monies from State Division I funds.".

SYNOPSIS

This Amendment to House Bill No. 242 changes the extended property tax payment deadline from October 30, 2025 to November 30, 2025. This Amendment also clarifies that State Division I funds requested by a school district in the event of a cash flow shortfall due to the extension of the deadline for tax payments for the 2025-2026 school tax year may be advanced by the State.