This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1.

This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1.

What This Bill Does

• This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1.
• This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1.
• Adjusts the date by which New Castle County must complete its Quality Control review and make any adjustments to assessed values to September 30, 2026.
• 2.

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline:

1.
This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline:

1. Adjusts the date by which New Castle County must complete its Quality Control review and make any adjustments to assessed values to September 30, 2026.
2. Adjusts the tax "due and payable" date, which is an existing statutory term that is different from a payment deadline, to October 12, 2026.
3. Adjusts the date by which New Castle County must mail out tax statements to November 16, 2026.
4. Adjusts the deadline for payment of tax bills to December 31, 2026.
5. Confirms that penalties for unpaid amounts do not begin until January 1, 2027.

This Amendment also changes the date by which