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HA3TOHB242 • 2025

This Amendment allows the non-residential local school tax rate to be up to 2 1/4 times the residential rate.

This Amendment allows the non-residential local school tax rate to be up to 2 1/4 times the residential rate.

Education Taxes
Passed Legislature

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

Sponsor
Wilson-Anton
Last action
2025-08-12
Official status
Stricken 8/12/25
Effective date
Not listed

Plain English Breakdown

The bill was stricken in the House and did not become law.

School Tax Rate Change

This amendment lets schools charge a higher tax rate for businesses than for homes.

What This Bill Does

  • Changes the maximum non-residential local school tax rate to be up to 2.25 times (or 2 and one-quarter) the residential rate.

Who It Names or Affects

  • School districts that collect local school taxes from both residents and non-residents (like businesses).
  • Businesses in areas where the new higher tax rate is applied.

Terms To Know

Non-residential
Places like offices, stores, or factories that are not homes.
Residential
Homes where people live.

Limits and Unknowns

  • The bill was stricken in the House on August 12, 2025, so it did not become law.
  • It is unclear how many school districts will use this higher rate for businesses.

Bill History

  1. 2025-08-12 Delaware General Assembly

    Introduced and Placed With Bill

  2. 2025-08-12 Delaware General Assembly

    Stricken in House

Official Summary Text

This Amendment allows the non-residential local school tax rate to be up to 2 1/4 times the residential rate.

Current Bill Text

Read the full stored bill text
Legislation Document

SPONSOR:

Rep. Wilson-Anton

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 3

TO

HOUSE BILL NO. 242

AMEND House Bill No. 242 on line 4 by deleting "2" after "than" and before "times" therein and inserting in lieu thereof "2 ¼ ".

SYNOPSIS

This Amendment allows the non-residential local school tax rate to be up to 2 1/4 times the residential rate.