This House Amendment to Senate Substitute No.

Education Taxes

Passed Legislature

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

Sponsor: Romer
Last action: 2026-01-29
Official status: Stricken 1/29/26
Effective date: Not listed

Plain English Breakdown

The bill was stricken by the House, meaning it likely will not become law unless reintroduced or amended further.

Clarifying Property Assessment Rules and School Tax Rates

This bill states that New Castle County can fix property assessment errors beyond specific rules, but school districts must set tax rates so they do not collect more money just because of those fixes.

What This Bill Does

States that quality control review rules are not limits on New Castle County's power to correct property assessments.
Allows New Castle County to check additional properties if it looks like a mistake was made in their value.
Adds a statement referencing the existing rule that all property must be valued at its fair market value under state law.
Requires school boards setting tax rates in October 2026 to ensure projected revenue does not rise due to assessment corrections.

Who It Names or Affects

New Castle County officials who manage property assessments
School district boards that set local tax rates

Terms To Know

Fair market value: The standard for valuing property under current Delaware law.
Quality control review: A process to find and fix mistakes in how much a property is worth for taxes.

Limits and Unknowns

The bill was stricken (removed) from the House on January 29, 2026.
No effective date is listed because the legislation did not pass in its final form shown here.

Bill History

2026-01-29 Delaware General Assembly
Stricken in House
2026-01-27 Delaware General Assembly
Introduced and Placed With Bill

Official Summary Text

This House Amendment to Senate Substitute No. 1 to Senate Bill No. 228 clarifies that the quality control review parameters articulated in Senate Substitute No. 1 to Senate Bill No. 228 are not limitations on the power of New Castle County to otherwise make revisions and corrections to property assessments in the county and that New Castle County may conduct additional quality control review where it appears that an error or mistake in valuation may have occurred.
It clarifies that when school districts set their tax rate or rates in October 2026, the boards should set rate or rates so that overall projected revenue does not increase as a result of any corrections made as part of the quality control review described in this bill, or any other corrections to assessed value.
The amendment also adds a whereas clause that references the existing “fair market value” standard for valuation contained in the Delaware Code.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Rep. Romer

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

SENATE SUBSTITUTE NO. 1

FOR

SENATE BILL NO. 228

AMEND Senate Substitute No. 1 for Senate Bill No. 228 by inserting the following after line 38 and before line 39:

“WHEREAS, under current law, all property subject to assessment must be assessed at its fair market value as of the county’s most recent reassessment base year, and the County bears responsibility for ensuring assessed values reflect that standard; and”.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 228 by inserting the following after line 81 and before line 82 and redesignating accordingly:

(i) This section is not a limitation on the power of New Castle County to perform quality control and make revisions and corrections relating to the assessed value of any tax parcel or parcels in its jurisdiction. In addition to the categories set forth in subsection (a) of this section, New Castle County may identify additional categories of tax parcels for quality control review where it appears that an error or mistake in valuation may have occurred.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 228 on line 87 by inserting “

(1)

” after “

(e)

” as it appears therein.

FURTHER AMEND Senate Substitute No. 1 for Senate Bill No. 228 by inserting the following after line 91 and before line 92:

“

(2) A school board setting its tax rate under paragraph (e)(1) of this section must set the rate or rates so that the school district will not realize an overall increase in projected revenue over the prior year due solely to corrections or adjustments in assessment of existing parcels on the New Castle County tax roll.

”.

SYNOPSIS

This House Amendment to Senate Substitute No. 1 to Senate Bill No. 228 clarifies that the quality control review parameters articulated in Senate Substitute No. 1 to Senate Bill No. 228 are not limitations on the power of New Castle County to otherwise make revisions and corrections to property assessments in the county and that New Castle County may conduct additional quality control review where it appears that an error or mistake in valuation may have occurred.

It clarifies that when school districts set their tax rate or rates in October 2026, the boards should set rate or rates so that overall projected revenue does not increase as a result of any corrections made as part of the quality control review described in this bill, or any other corrections to assessed value.

The amendment also adds a whereas clause that references the existing “fair market value” standard for valuation contained in the Delaware Code.