Rep. Bill Carson

This Act establishes a new state-level Department of Veterans Affairs led by a cabinet-level Secretary to advocate for and administer programs relating to veterans in the State of Delaware. It is the intent of this legislation that current staff of the Delaware Commission of Veterans Affairs and the Office of Veterans Affairs will continue their work, but as part of the new Department of Veterans Affairs, with the potential for expanded staff and duties in accordance with annual appropriations. The Department will hire veterans wherever possible. The Commission of Veterans Affairs will continue in its current form. It will continue to oversee the Delaware Veterans Home and will serve in an advisory role to the new Secretary and Department on other matters relating to veterans. The new Department is tasked with developing and proposing strategies for the provision of alternative elder care or the establishment of one or more additional veterans homes to serve the aging veteran population. House Substitute No. 1 to House Bill No. 1 differs from the original in that the Department of Veterans Affairs will for the present remain a part of the Department of State for budgetary, administrative, and operational purposes. The Secretary of Veterans Affairs, in consultation with other executive branch officials, is directed to develop a transition plan to separate from the Department of State and operate as a separate Department by July 1, 2030, or such time as there will be no negative impacts to the funding for veterans programs in Delaware. The plan must be presented to the General Assembly as a Transition Report and approved through a concurrent resolution.

This Senate Concurrent Resolution calls for an immediate review of the recent statewide property reassessment by the members of the General Assembly, in collaboration with state, local, and school district officials, to develop legislative and operational measures that ensure future reassessments are conducted fairly, transparently, and equitably.

This Act requires the tax collecting authority of each county, in the first tax year following a general reassessment, to allow the payment of school taxes under a payment plan of at least 3 equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year. No late fees, interest, or penalties may be assessed to a taxpayer who enters and complies with a payment plan. The Act also reduces late payment penalties for school taxes in New Castle County to 1% per month, the current penalty for late payment in Kent and Sussex. This Act sunsets 3 years after its enactment into law.

This Act codifies Delaware’s longstanding common law recognition of the authority of Delaware counties and municipalities to separately tax different classes of real property if the classification is reasonable and, under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all real property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.

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 is a Senate Bill version of House Bill No. 117, as amended by House Amendment No. 1 (“House Bill No. 117”), which was reported out of the House Agriculture Committee on May 14, passed by the House on May 22, and reported out of the Senate Agriculture Committee on June 11. This Act replaces House Bill No. 117 to do all of the following: (1) Correct the bill title to ensure adequate notice that this Act is intended to apply to land owned by a political subdivision of this State, not just land owned by this State. (2) Make technical corrections consistent with the Delaware Legislative Drafting Manual. (3) Clarify that under § 2002(b) of Title 3 the land referenced is intended to be land owned by this State or a subdivision of this State. Otherwise, this Act is substantively identical to House Bill No. 117 and so, like House Bill No. 117, this Act requires this State and any political subdivision of this State to notify the Farm Bureau when land owned by this State or any political subdivision of this State is listed for bidding for agricultural use. This requirement applies to land that is at least 10 acres in size and is used or intended to be used for agricultural use. The requirement to notify the Farm Bureau is in addition to, and not in lieu of, any other notice required by law.

This Act allows for correctional officers and probation and parole officers employed with the Department of Correction to make a written request that their personal information not be published and remain confidential. The Act takes effect 180 days after its enactment to allow for implementation.

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.

This bill will be an updated version of the Uniform Accountancy Act. The bill removes reference to Substantial Equivalency and allows for an alternative pathway to licensure for Automatic Mobility and the ability to work across state lines. This bill makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

The Delaware National Guard provides financial assistance to eligible service members for certain postsecondary education tuition and fees. Under the current education benefits program, the Delaware National Guard reimburses service members for tuition and fees the service members have already paid. But young service members often cannot take advantage of this program because they cannot afford to pay upfront for tuition and fees. This also hurts Delaware National Guard recruiting efforts because potential service members may choose to join National Guard programs in other states that do not require service members to pay upfront for tuition and fees. Keeping the Delaware National Guard fully staffed is essential to responding to state emergencies. Lack of staff also leads the Department of Defense to shift positions from the Delaware National Guard to other states that can recruit at higher levels than Delaware. This results in reduced mission capability in Delaware and less federal funding coming to Delaware.  This Act amends the existing code relating to Delaware National Guard education benefits by switching from a system that reimburses service members to a system that pays certain tuition and fees, on behalf of a service member, directly to a Delaware postsecondary institution. This change allows more service members to use education benefits, which will improve Delaware National Guard recruiting and retention, and enhance the professional education qualifications of its members. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual and clarifies that the tuition assistance provided for Delaware private postsecondary institutions is based on the average tuition for state-supported postsecondary institutions. This Act is effective immediately and is implemented on July 1, 2026, to allow updates to rules, regulations, and forms for the Delaware National Guard tuition assistance program.