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Bill

SB 322

ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LOCAL SCHOOL TAXES.

153rd General Assembly (2025-2026) Introduced by Kerri Harris and 9 co-sponsors

SB 322 would modify Delaware's local school tax provisions, potentially changing how taxes are assessed, distributed, or administered for school funding.

Passed By House. Votes: 29 YES 8 NO 2 NOT VOTING 2 ABSENT
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Bill Summary · SB 322

Bill Overview

SB 322, introduced in the 153th Delaware General Assembly, would amend Title 14 of the Delaware Code to address local school taxes. The bill was introduced on May 15, 2026 and assigned to the Education Committee in the Senate. It has multiple co-sponsors, including Ed Osienski, Dave Sokola, Kerri Harris, Trey Paradee, Josue Ortega, and Bryan Townsend.

Purpose and Intent

  • The primary aim is to modify provisions related to local school taxes within Delaware’s educational funding framework.
  • The bill seeks to adjust how school tax-based revenues are assessed, collected, or allocated at the local level, potentially affecting districts, taxpayers, and school funding formulas.

Key Provisions and Changes (as introduced)

  • While the specific text of SB 322 is not provided here, the bill’s title indicates amendments to Title 14 related to local school taxes. Anticipated areas of change may include:
    • Revisions to tax rates or assessment methodologies used to fund local public schools.
    • Adjustments to revenue distribution to school districts or charter schools within the state.
    • Modifications to voter or local government approval processes for tax changes.
    • Changes to exemptions, abatements, or credits applicable to local school taxes.
    • Updates to administration, reporting, or oversight requirements surrounding local school tax collections.

Note: For precise provisions, the bill’s text as introduced should be consulted. The summary below reflects typical topics addressed by “local school taxes” amendments.

Who Would Be Affected

  • Local school districts and charter schools operating under Delaware’s local tax framework.
  • Property taxpayers and residents within school districts, as changes to local school taxes routinely impact tax bills.
  • Local governments or county/municipal entities responsible for tax assessment, collection, or distribution of school tax revenues.
  • School funding stakeholders, including district administrators and policy makers, who manage budgeting and resource allocation.

Procedural Timeline and Process

  • Status: Introduced and assigned to the Education Committee in the Senate (as of May 15, 2026).
  • Next steps typically include:
    • Committee review, hearings, and potential amendments.
    • Committee vote to advance the bill to the full Senate.
    • If passed, referral to the House of Representatives for consideration and a similar process (committee hearings, votes).
    • Potential floor votes, reconciliations, and final passage, followed by the governor’s signature or veto.

Potential Implications

  • Financial Impact: Depending on the specific changes, the bill could alter local revenue for schools, affecting budgeting and programs.
  • Equity and Access: Revisions to tax structures may influence funding disparities between districts and affect affordability for taxpayers.
  • Governance: Amendments might streamline administration or adjust oversight of local school tax implementation.

Notes for Readers

  • The exact provisions, including dollar amounts, percentage changes, dates, or phased timelines, require the full bill text and any amendments.
  • Interested readers should monitor subsequent Committee hearings and the bill’s text releases for concrete language and impact analyses.

Compiled from official sources — confirm details with the bill’s official record.

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