This Act is a substitute bill for Senate Bill No. 228. It combines Senate Bill No. 228 and Senate Amendment No. 1 to Senate Bill No. 228. This Act differs from Senate Bill No. 228 by intending 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 Act also differs from Senate Bill No. 228 by changing the date by which a school board in New Castle County must deliver its warrant to New Castle County to October 22, 2026, and clarifying the State shall advance monies to any school district that experiences a shortfall as a result of the changes in this Act. Like Senate Bill No. 228, this Senate Substitute 1 for Senate Bill No. 228 is designed to promote fairness in property assessments and property taxation in New Castle County. The Act provides New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: 1. A clerical, mathematical, or factual mistake occurred during the new general reassessment. 2. A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value. 3. A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment. 4. A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records. The quality control review grants the Office of Finance the power to make revisions and corrections to a tax parcel while adhering to the standards of §§ 8306(a), 8312, and 8321 of Title 9. The Act sets deadlines for the Office of Finance to make adjustments to assessed values and to finalize and mail tax statements. This Act also amends Title 14 to provide a deadline for school boards in New Castle County to deliver their warrants and directs the State to advance funding if a school district experiences a shortfall of funding as a result of the changes in this Act. This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.
Rep. Cyndie Romer
Sponsored bills
This Concurrent Resolution recognizes January 27, 2026, as International Holocaust Remembrance Day and encourages education and remembrance in observance of the day.
Maddy summaryHCR 88 is a ceremonial resolution recognizing January 2026 as "National Mentoring Month" in Delaware. It does not create new laws or affect any specific individuals or groups; it simply makes a symbolic acknowledgment of mentoring efforts. The resolution was passed unanimously by both the House and Senate in early 2026. This type of resolution serves to highlight a cause but has no binding policy impact.
Maddy summarySCR 128 is a ceremonial resolution designating January 2026 as "National Blood Donor Month" in Delaware. It formally recognizes the importance of blood donation through a symbolic state acknowledgment, without creating new laws or affecting any specific individuals or groups. The resolution was introduced and passed unanimously in both the Delaware Senate and House on January 29, 2026.
This concurrent resolution urges PJM Interconnection to extend price collars for 2 years at the current rate of $325/mw-day and to implement reforms to its interconnection queue to allow for increased generation capacity to come online faster and prevent the need for price collars in the future.
This Senate Concurrent Resolution recognizes February 4, 2026, as "USO Day" in the State of Delaware and honors USO Delaware for its important and inspiring work in support of military members and their families.
This Concurrent Resolution extends the existence of the Retail Crime Prevention Task Force (Task Force) and the deadline for the Task Force’s final report until May 1, 2026.
This Act allows a paid emergency medical technician working for a participating employer to be eligible for the County Municipal Police/Firefighter Pension Plan. It also makes conforming changes to other sections of the Code. In addition, this Act will exclude firefighters and EMTs hired after the effective date of this Act from participating in the County and Municipal Employees’ Fund, in order to ensure the State’s pension plans comply with federal tax and pension law. Going forward, employees who work as paid firefighters, EMTs, or both will be eligible only for the Police/Firefighter Pension Fund. Technical corrections to existing statutory language are also made as follows: (i) to eliminate § 8806 of Title 11, which is duplicative of § 8308 of Title 29 and therefore unnecessary; (ii) to conform the title of § 8814 with its content; (iii) to correctly list the entities which may participate in each plan and the requirements for doing so; (iv) to correct cross-references that are incorrect in the current Code.
Chapter 35 of Title 19 prohibits an employer from improperly classifying an individual who is an employee as an independent contractor. Not only is this improper classification unfair to employees because it violates state and federal laws related to income tax withholding, unemployment insurance, wage laws, and workers’ compensation, it is also unfair to contractors who comply with Chapter 35 and these other employment laws. When employers who violate Chapter 35 are subcontractors who have not registered as contractors as required under Chapter 36 of Title 19, the Department of Labor (Department) has no recourse for enforcing compliance with Chapter 35. This Act makes a general contractor responsible for a subcontractor’s compliance with Chapter 35 by making the general contractor jointly and severally liable for restitution and penalties assessed against the subcontractor. This Act also allows the Department to deny, suspend, or revoke the certificate of registration of a contractor who contracts with a subcontractor who has not registered on any project. In addition, Section 3 of this Act makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This bill promotes marine equipment owner choice and competition for repair and maintenance services by requiring manufacturers of marine equipment to make available to owners and independent repair providers, on fair and reasonable terms, the same documentation, parts, and tools used to diagnose, maintain, and repair such equipment created by the manufacturer for the purposes of repair.