Rep. Bill Bush

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 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 Act requires the Delaware Interscholastic Athletic Association to promulgate regulations requiring all coaches to have CPR, first aid, and automated external defibrillator (AED) training. It also requires schools with an athletic program or department to have an Emergency Action Plan for responding to a cardiac arrest event at an athletic event or practice. It requires that an AED be accessible in a clearly marked, unlocked location at any athletic event or venue. Finally, the regulations must require testing and maintenance of AEDs and notification to the Office of Emergency Medical Services regarding the AED acquisition and its location.

This substitute to House Bill No. 139 grants the Insurance Coverage Office, which is tasked by statute with adjusting all claims and paying losses covered by the Fund, standing to participate in line of duty death claims. Like House Bill No. 139, this substitute also eliminates a requirement for the Insurance Commissioner to hold a hearing for every Line-of-Duty Death claim, and instead mandates they occur only if the claim is contested, and makes technical corrections to conform existing law to the standards of the Delaware Drafting Manual.

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.

This Act updates and modernizes the Delaware Self-Service Storage Facilities Act. The Act clarifies that self-storage rental agreements may be delivered and accepted electronically. The bill borrows language from the Delaware Residential Landlord Tenant Act regarding the legal effect of unsigned rental agreements. The bill addresses vehicle storage at a self-service storage facility and clarifies the disposition of property following the termination or nonrenewal of the rental agreement by either the occupant or owner. Finally, the Act updates the requirements to allow advertisements be placed on websites that regularly advertise property for auction or sale, making Delaware law consistent with most jurisdictions, including Maryland and the District of Columbia.

This Act is intended to supplement protections under federal law for members of the military, their families, and veterans by adding “military status” as a protected class for purposes of the State’s public accommodations, housing, insurance, education, and employment laws. Technical corrections are also made to existing statutory language to conform with the requirements of the Legislative Drafting Manual. This House Substitute No. 1 adds language to clarify that distinctions or differential treatment based on military status that are allowed by State law or regulation, federal law or regulation, or government contract, are not unfair or discriminatory practices. It also updates existing statutory language that was changed by 84 Del. Laws c 429.