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SB322 • 2025

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

Education Elections Taxes
Passed Legislature

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

Sponsor
Last action
2026-06-25
Official status
Passed By House. Votes: 29 YES 8 NO 2 NOT VOTING 2 ABSENT
Effective date
Not listed

Plain English Breakdown

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

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

What This Bill Does

  • ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.
  • This Act repeals the ability of school districts to increase tax rates by up to 10% when recalculating the district’s rate of taxation after a general reassessment.
  • This Act does not repeal the requirement under § 1916(b) of Title 14 that a school district recalculate the district’s rate of taxation after a general reassessment, but instead of the 10% maximum, limits the amount of money a district can collect as a result of increases in the fair market value of real property to an amount that is equal to or less than the sum of all of the following: 1.
  • The actual operating revenue derived by the tax levied in the fiscal year immediately preceding the general reassessment.

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.

Bill History

  1. 2026-06-25 Delaware General Assembly

    Passed By House. Votes: 29 YES 8 NO 2 NOT VOTING 2 ABSENT

  2. 2026-06-17 Delaware General Assembly

    Reported Out of Committee (Administration) in House with 4 On Its Merits, 1 Unfavorable

  3. 2026-06-11 Delaware General Assembly

    Passed By Senate. Votes: 18 YES 3 ABSENT

  4. 2026-06-11 Delaware General Assembly

    Assigned to Administration Committee in House

  5. 2026-05-20 Delaware General Assembly

    Reported Out of Committee (Education) in Senate with 4 Favorable

  6. 2026-05-15 Delaware General Assembly

    Introduced and Assigned to Education Committee in Senate

Official Summary Text

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.
This Act repeals the ability of school districts to increase tax rates by up to 10% when recalculating the district’s rate of taxation after a general reassessment. This Act does not repeal the requirement under § 1916(b) of Title 14 that a school district recalculate the district’s rate of taxation after a general reassessment, but instead of the 10% maximum, limits the amount of money a district can collect as a result of increases in the fair market value of real property to an amount that is equal to or less than the sum of all of the following:
1. The actual operating revenue derived by the tax levied in the fiscal year immediately preceding the general reassessment.
2. A percentage that is equal to the average growth rate in taxable property in the district since the previous reassessment.

This Act also allows school districts to increase a tax approved in a referendum election under Chapter 19 of Title 14 by up to 2% annually without a referendum if the district’s operation