Rep. Kim Williams

This Act allows any school district located in New Castle County to reset its tax rates for the 2025-2026 tax year and to reissue a tax warrant using different residential and non-residential tax rates. The non-residential tax rate must be at least equal to the residential tax rate and may not be more than 2 times the residential tax rate. The total amount of revenue projected to be collected through use of the residential and non-residential tax rates may not exceed the total amount of revenue the district was projected to collect under its original tax warrant. The districts have 10 business days from the enactment of this Act to reset the rates and issue a new tax warrant to New Castle County. Upon receipt of a new tax warrant, New Castle County will supplement any tax bill already issued for taxpayers in that district and adjust tax bills with an extended deadline for payment of October 30, 2025 for tax bills that change. For any taxpayer who submits payment under the original tax bill and whose total school tax liability is adjusted downward, the difference will be credited against future tax liability unless the taxpayer submits a written request for a refund, in which case New Castle County shall issue a refund. A school district that resets its rates in accordance with this Act may request and borrow from State Division I funds in the event of a cash flow shortfall of local school funds due to the extension of the deadline for tax payments for the 2026 fiscal year.

This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater. A county may elect to refund or credit the amount against future taxes due when the overpayment is less than $50. Amounts in school taxes determined to have been overpaid by a taxpayer after an assessment appeal will be refunded by the county following the same rule.

Section 1 of this Act requires modifications to exemptions from county taxation to reasonably reflect changes in property value and inflation. This Act also requires New Castle County to use the same eligibility criteria and calculation formula for exemption from school taxes that it used for county taxes as of June 1, 2025. Section 2 of this Act provides that upon passage of House Bill No. 242 of the 153rd General Assembly, the expanded school tax exemption will be applied during the 2025-2026 tax year in any New Castle County School district that reissues its tax warrant in accordance with House Bill No. 242.

This Act authorizes school districts to set different tax rates for residential and non-residential property. The non-residential rate must be at least as great as the residential rate and may be no more than twice the residential rate. The school district must set both rates so that it is not realizing any more revenue than it was authorized to collect by law if it were using a single tax rate. This Act also makes a change to the additional amount a school board may approve to the tax rate to account for delinquencies and costs of collection. Under current law a school board is required to add 10% to its authorized tax rate for delinquencies and costs of collection. This Act allows, but does not require, a school board to add up to 10% to its tax rate for delinquencies and costs of collection. Technical corrections are also made to align these sections with the Delaware Legislative Drafting Manual.

This Substitute to HB 91 differs from HB 91 in that it further expands free breakfasts in schools participating in the federal School Breakfast Program by making them available to all students, regardless of household income, but does not expand free lunch income eligibility. The Department of Education shall reimburse a public school providing free breakfasts. The reimbursement must be equal to the federal free reimbursement rate multiplied by the total number of breakfasts that the participating public school serves during the applicable budget year minus the total amount of reimbursement for breakfasts served during the applicable budget year that the participating public school receives under the School Breakfast Program. This Act does not apply to schools participating in the federal Community Eligibility Provision, Provision 1, Provision 2, or Provision 3 special assistance certification and reimbursement alternatives. This Act takes effect immediately and is to be implemented beginning July 1, 2026.

This Act bans the sale of Tianeptine in the State by identifying it as a Schedule I controlled substance. Tianeptine, also known as “gas station heroin,” is an antidepressant drug that is not approved by the FDA and is being sold as a dietary supplement in gas stations and other shops. This Act requires approval by a two-thirds vote because the statutory change will result in the expansion of an existing misdemeanor.

Maddy summaryHJR 6 is a procedural resolution that establishes the official revenue, refund, and unencumbered funds estimates for the state's General Fund during Fiscal Year 2026. It directly affects state budget planners and financial offices by providing the legally recognized financial projections used to guide budget decisions. The resolution does not change laws or impact citizens directly; it simply formalizes the projected income and available funds for the upcoming fiscal year. This type of resolution is standard practice for setting budget baselines and requires no public action or policy change.

Maddy summaryHJR 5 is a procedural resolution that establishes the official revenue, refund, and unencumbered funds estimates for the state's General Fund during Fiscal Year 2025. It sets the baseline financial projections used by the legislature to plan the state budget, directly affecting budget drafting and fiscal planning processes. This resolution does not change laws or spending but provides the foundational financial numbers for the upcoming fiscal year. It is a standard step in the annual budget cycle, not a policy change.

Maddy summaryHB 225 is the state's budget bill for the fiscal year ending June 30, 2026. It allocates state funds to government agencies and programs, while establishing specific rules and limits on how those funds can be spent. The bill also updates certain state laws to support the budget's implementation. This legislation directly affects how state agencies manage taxpayer-funded operations during the 2025-2026 fiscal year.

Maddy summaryHB 226 provides a one-time funding of $37,632,955 to the Office of Management and Budget for the fiscal year ending June 30, 2026. This supplemental appropriation covers specific, one-time budgeted expenses that were not included in the original budget allocation. The funds are intended to address immediate financial needs within the state's budget process for that fiscal year.