Delaware · Senate Bill 228 · 153rd General Assembly

Office of Finance/New Castle County/Quality Control Review/Reassessment

SB 228 Sponsored by Daniel Cruce Withdrawn

  1. Introduced Jan 20, 2026
  2. In committee Jan 20, 2026
  3. Withdrawn  
  4. Passed the House  
  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 provides the Office of Finance for New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: (1) A clerical, mathematical, or factual mistake occurred during the new general reassessment. (2) A non-residential tax parcel whose assessed value from the general reassessment is at least…

Read the full title (286 words)

This Act provides the Office of Finance for New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: (1) A clerical, mathematical, or factual mistake occurred during the new general reassessment. (2) A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value. (3) A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment. (4) A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records. The quality control review grants the Office of Finance the power to make revisions and corrections to a tax parcel while adhering to the standards of §§ 8306(a), 8312, and 8321 of Title 9. The Act sets deadlines for the Office of Finance to make revisions, the assessment and levying of taxes, and the mailing of tax statements. This Act also amends Title 14 to provide a deadline date for all school boards in New Castle County to deliver their warrants and provides emergency funding if a school experiences a shortfall of funding. This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.

Every action

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

Show the 6 earlier steps
  1. CommitteeIntroduced and Assigned to Executive Committee in Senate · Senate Executive
  2. CommitteeReported Out of Committee (Executive) in Senate with 3 Favorable, 2 On Its Merits · Senate Executive
  3. SenateAmendment SA 1 to SB 228 - Introduced and Placed With Bill
  4. SenateSubstituted in Senate by SS 1 for SB 228
  5. SenateSS 1 for SB 228 - Passed By Senate. Votes: 15 YES 5 NOT VOTING 1 ABSENT
  6. HouseSS 1 for SB 228 - Assigned to Administration Committee in House
  1. SenateSubstituted in Senate by SS 1 for SB 228
  2. HouseSS 1 for SB 228 - Reported Out of Committee (Administration) in House with 3 On Its Merits
  3. SenateSubstituted in Senate by SS 1 for SB 228
  4. HouseSS 1 for SB 228 - - Stricken in House
  5. HouseSS 1 for SB 228 - - Passed In House by Voice Vote
  6. HouseSS 1 for SB 228 - Passed By House. Votes: 35 YES 3 NO 3 NOT VOTING
  7. SenateSS 1 for SB 228 - Passed By Senate. Votes: 15 YES 6 NOT VOTING
  8. SS 1 for SB 228 - Enact w/o Sign by Governor

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 13 cosponsors: 13 Democrats.

All 13 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.