Delaware · House Bill 249 · 153rd General Assembly

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

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

What it does

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

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…

Read the full title (211 words)

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.

Every action

1 step, oldest first, as the legislature records them.

  1. CommitteeIntroduced and Assigned to Administration Committee in House · House Administration

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 3 cosponsors: 3 Democrats.

All 3 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.