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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 status is 'Stricken in House,' meaning this amendment does not currently exist within the active legislation and has no effective date.

Amendment Changing School Tax Rate Limits

This amendment proposes changing a rule so that schools can charge non-residential properties up to two and one-quarter times more in taxes than they charge homes.

What This Bill Does

  • Changes the maximum tax rate for local school districts on non-residential property by replacing '2' with '2 1/4'.
  • Sets the new limit at two and one-quarter times the residential tax rate.

Who It Names or Affects

  • Local school districts that collect property taxes.
  • Owners of non-residential properties such as businesses or commercial buildings.

Limits and Unknowns

  • This amendment was stricken (removed) in the House on August 12, 2025.
  • The official text does not state an effective date because it has been removed from consideration.

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.