Delaware · House Bill 242 · 153rd General Assembly

AN ACT RELATING TO LOCAL SCHOOL TAXES IN THE 2025-2026 TAX YEAR.

  1. Introduced Aug 7, 2025
  2. In committee Aug 7, 2025
  3. Passed the House Aug 12, 2025
  4. Passed the Senate Aug 12, 2025
  5. To the governor  
  6. Became law Aug 12, 2025

What it does

The legislature's own summary of the bill, or its official long title.

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…

Read the full title (261 words)

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.

Every action

17 steps, oldest first, as the legislature records them.

Show the 9 earlier steps
  1. CommitteeIntroduced and Assigned to Administration Committee in House · House Administration
  2. HouseAmendment HA 1 to HB 242 - Introduced and Placed With Bill
  3. HouseAmendment HA 2 to HB 242 - Introduced and Placed With Bill
  4. HouseAmendment HA 3 to HB 242 - Introduced and Placed With Bill
  5. HouseAmendment HA 4 to HB 242 - Introduced and Placed With Bill
  6. HouseAmendment HA 5 to HB 242 - Introduced and Placed With Bill
  7. HouseSuspension of Rules in House
  8. HouseAmendment HA 1 to HB 242 - Passed In House by Voice Vote
  9. HouseAmendment HA 2 to HB 242 - Stricken in House
  1. HouseAmendment HA 3 to HB 242 - Stricken in House
  2. HouseAmendment HA 4 to HB 242 - Stricken in House
  3. HouseAmendment HA 5 to HB 242 - Stricken in House
  4. HouseAmendment HA 6 to HB 242 - Stricken in House
  5. HousePassed By House. Votes: 30 YES 8 NO 1 NOT VOTING 2 ABSENT30–8 vote
  6. SenateSuspension of Rules in Senate
  7. SenatePassed By Senate. Votes: 14 YES 4 NOT VOTING 3 ABSENT
  8. GovernorSigned by Governor

Roll calls

2 recorded votes: 2 on the floor, 0 in committee. Each shows how every member voted.

Passed By House. Votes: 30 YES 8 NO 1 NOT VOTING 2 ABSENT · Full House

Passed 30–8
Aug 12, 2025 · journal entry
Yes 30 No 8 Not voting 3
Democrats: 25 yes, 0 no Republicans: 5 yes, 8 no
How each member voted

Yes · 30

No · 8

Not voting · 1

Absent · 2

Roll call on HB 242 w/ HA 1 · Full Senate

Passed 14–0
Aug 12, 2025 · journal entry
Yes 14 No 0 Not voting 7
Democrats: 14 yes, 0 no Republicans: 0 yes, 0 no
How each member voted

Yes · 14

Not voting · 4

Absent · 3

Sponsors

The member who introduced it, joined by 20 cosponsors: 20 Democrats.

All 20 cosponsors

From Delaware's official records (legis.delaware.gov), checked Nov 1, 2026. Text links go to the official versions; LegiList does not copy bill text.