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.
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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parole officers employed with the Department of Correction to make a written request that their personal information not be published and remain confidential.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.
Beginning in 2002, schools, school districts, and licensed child care providers have been required to keep binders of community notifications with information about registered sex offenders. This requirement was enacted based on recommendation from the Community Notification Task Force that schools have a role in community awareness. However, this requirement has created financial, administrative, and emotional burdens for staff who maintain the binders. The binders are rarely reviewed by the public and they do not necessarily provide up-to-date information or information on sex offenders in the immediate geographic area of the school, school district, or licensed child care provider. Additionally, in its March 31, 2002, report, the Community Notification School Task Force found that schools do not have the expertise to answer inevitable questions regarding the nature of particular offenses or the risk posed by particular offenders, and that it is not an appropriate role for educators to answer those questions. This Act eliminates the requirement that a school, school district, or licensed child care provider keep community notifications in a binder. Instead, schools, school district, or licensed child care providers are required to provide “school and child care notification” that includes all of the following information: 1. Notification that searchable records available to the public can be obtained at a police agency or the Delaware State Bureau of Identification (“SBI”). 2. Notification that the public can register for community notifications on the Delaware Sex Offender Central Registry website. 3. The URL for the Delaware Sex Offender Central Registry website. The school, school district, or licensed child care provider must provide the school and child care notification upon request from staff, faculty, or a parent or guardian of an enrolled child. Additionally, the school, school district, or licensed child care provider must post the school and child care notification on its website or, if it does not have website, the school, school district, or licensed child care provider must send the information to staff, faculty, and a legal parent or guardian of an enrolled child in writing at least annually. The Act also clarifies that sex offender registry information must be available on the Internet on the Delaware Sex Offender Central Registry website. Federal Sex Offender Registration and Notification Act (“SORNA”) guidelines require law enforcement to keep a registry of sex offenders and to provide public notification. Specifically, the guidelines require law enforcement to notify schools, but do not require schools to provide access to sex offender records. Instead, federal law enacted in 2006, 34 U.S.C. § 20920, requires states to provide public access to sex offender registry information on the Internet. The SBI maintains the Delaware Sex Offender Central Registry on its website, which allows the general public to find information about registered sex offenders by searching the offender’s information or by searching in a geographic radius. The website also allows the public to sign up for e-mail notifications regarding sex offenders who appear on the website. The website is updated every Friday. It is easily accessible to most of the public, including on computers at public libraries. Additionally, the public can request sex offender registry information in-person at a Delaware State Police troop. The public also can call the SBI for information. Certain municipal police agencies, such as the City of Dover Police Department and the Newark Delaware Police Department, also provide access to community notifications for offenders located in the municipality on the agency’s website. Law-enforcement agencies are better equipped than schools or licensed childcare providers to answer questions about the registry. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act is a short-term response to the recent tax reassessment that protects homeowners, who have received substantially increased property and school tax bills for the 2025-2026 tax year, from legal action while the General Assembly and New Castle County explore long-term solutions. Many Delaware homeowners have raised several troubling questions and concerns about the property reassessment process. After the reassessment, the tax burden has drastically shifted to homeowners, which has hit vulnerable groups the hardest, including seniors, low-income families, and long-term residents. This Act requires the tax collecting authority for New Castle County (“County”) to offer payment plans to all taxpayers to pay county property and school taxes assessed to residential properties for the 2025-2026 tax year. After offering the payment plan, the County must give a taxpayer at least 30 days from the date of the offer to enter into the payment plan. If a taxpayer enters into a payment plan and makes payments in compliance with the payment plan, the County may not collect the taxes owed out of the taxpayer’s real or personal property, including by filing a civil action to collect the taxes or by seizing or selling the taxpayer’s property. Additionally, the County may not charge fees, penalties, or interest on taxes owed by taxpayers who make payments in compliance with the payment plan. This Act sunsets on December 31, 2026, unless otherwise provided by a subsequent Act of the General Assembly. But the prohibitions on collecting taxes out of the taxpayer’s real or personal property and on charging fees, penalties, or interest on taxes continue to apply to payment plans that extend on or beyond December 31, 2026, so long as the taxpayer remain in compliance with the payment plan.
This Act requires counties to void all tax bills already issued to taxpayers in the county for the 2025-2026 tax year and to reissue property and school tax bills for the 2025-2026 tax year using the previously assessed value of the real property for all property subject to county taxation under Part V of Title 9 and all property subject to the local school tax under Chapter 19 of Title 14. This requirement does not apply to tax bills for new construction completed during the 2025-2026 tax year. Within 10 days of enactment of this Act, school districts must deliver a new tax collection warrant to the county calculated using the previously assessed value of the real property for school tax, so tax bills for the 2025-2026 tax year can be reissued. The deadline for payment of the reissued tax bills is extended to October 30, 2025, and counties must refund or credit overpayments of taxes for the 2025-2026 tax year to taxpayers who submit payment in accordance with previous tax bill. A school district 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.
Maddy summaryHB 248 changes Delaware's tax payment rules to allow all three counties (New Castle, Kent, and Sussex) to accept tax payments on a quarterly or monthly basis instead of only annually. This directly affects property owners and businesses paying county taxes by giving them more flexible payment options. The key mechanism is amending Title 9 of the Delaware Code to permit local tax collectors to set up these shorter payment cycles. The bill creates a concrete policy change in how county tax payments are structured, without specifying which tax types are included.
This Act provides that the Secretary of the Department of Safety and Homeland Security (“Secretary”), or the Secretary’s designee, is a member of the Enhanced 911 Emergency Reporting System Service Board (“Board”) by virtue of the Secretary’s position. This Act also makes the Secretary, or the Secretary’s designee, the Board Chair. The Secretary is currently, and historically, an appointed member of the Board and this Act would codify that practice. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act adds the existence of the Division of Legislative Services and the Office of the Controller General into Delaware Code. Chapter 11 of Title 29 details the creation of Legislative Council, as well as the authority of the Council to appoint a Director of the Division of Legislative Services (Director) and a Controller General. Chapter 11 further states that the Director shall organize and supervise the Division of Legislative Services and that the Controller General may be provided with additional employees to enable the Controller General to perform their duties. However, our Code does not create the Division of Legislative Services or the Office of the Controller General, which are the offices overseen by the Director and Controller General, respectively.
This Act adopts a recommendation made by the Delaware Compensation Commission in its January 6, 2025, report. Specifically, this Act changes the minimum amount of pension payable to a member of the General Assembly elected after February 28, 2025, because the pension amount will no longer be calculated by multiplying the elected official’s years of service as an elected member of the General Assembly times the highest rate of payment being paid to any retired member of the General Assembly. Instead, the pension payable to an elected official of the General Assembly elected on or after February 28, 2025, shall be computed under § 5527(a)(1) of Title 29.