FOR IMMEDIATE RELEASE | June 11, 2026
Contact: Sarah Fulton (302) 401-1114
DOVER — The Senate voted Thursday to advance legislation that would rebalance the way that school districts can increase taxes following a property reassessment in an effort to reduce sticker shock and make school taxes more predictable.
In 1972, the Legislature added a provision to the Delaware Code that permitted school boards to approve a revenue increase of up to 10% following a reassessment, but how that would play with taxpayers wasn’t fully realized until last summer.
Following the completion of first-in-a-generation reassessments across Delaware, lawmakers received widespread reports of sticker shock upon receiving their new tax bills. While a shift from non-residential to residential tax burden was the principal cause for higher tax bills in New Castle County, a secondary cause were some school districts taking advantage of their 10% authority.
Senate Bill 322, sponsored by Senate President Pro Tempore Dave Sokola and Speaker of the House Melissa Minor-Brown, repeals the 10% authority currently enjoyed by districts and instead gives school boards the annual authority to increase local revenue by up to 2%.
“Our current system of school funding has forced poorer communities to overtax themselves just to provide something close to the same level of service as wealthier districts. So by uniquely requiring our schools to beg for every dollar they need to keep pace with inflation, population growth and student need, when a referendum fails, those districts fall further and further behind,” said Sen. Sokola. “Our schools and our communities deserve a holistic and carefully measured approach that balances the financial interests of Delaware taxpayers with the overwhelming need to maintain and improve academic performance for all students — regardless of where they live or how much their families earn. And that’s what we’re doing with Senate Bill 322.”
In New Castle County following the reassessment in summer of 2025, Appoquinimink and Christina school districts approved the full 10% increase, while Colonial took 7%. Almost all districts in Kent and Sussex counties also took advantage of this authority.
Learning school districts had this authority was a source of outrage for many taxpayers and legislators, and led to the filing of several bills to do away with the 10% authority so taxpayers wouldn’t be blindsided by an administrative increase of that size ever again.
“Many New Castle County homeowners experienced sticker shock when they received their tax bills following reassessment. For many residents, one of the biggest surprises was learning that school districts could increase property tax revenue by up to 10% after reassessment without voter approval,” said Rep. Melissa Minor-Brown. “This was one of the key issues our Special Committee on Property Tax Reassessment spent months examining. I appreciate the committee’s work in helping develop solutions like SB 322, which provides greater fairness, transparency, and predictability for taxpayers while ensuring schools have the resources they need to educate our children.”
SB 322 now awaits consideration in the House of Representatives.
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