AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL TAX.

153rd General Assembly (2025-2026) Introduced by Kerri Harris and 10 co-sponsors

Delaware HB 461 amends the school tax framework to change how public K-12 funding is assessed, collected, or allocated through Title 14.

Passed By Senate. Votes: 20 YES 1 NOT VOTING

Summary of HB 461 (Delaware, 153rd Session)

Purpose and intent

The bill amends Title 14 of the Delaware Code related to school tax. While the full text is not provided here, the title suggests changes to how school taxes are assessed, levied, or administered, with the aim of altering funding mechanisms or tax measures connected to public K-12 education.

Key provisions and changes (as indicated by the bill’s scope)

The legislation targets Delaware’s school tax framework. Potential areas typically involved in such amendments include:

Adjustment of tax rates or assessment methods used to fund public schools.
Revisions to property-tax-based allocations for school districts.
Revisions to exemptions, credits, or abatements related to school taxes.
Changes to administrative processes for collection, distribution, or auditing of school tax revenue.

Specific provisions, dollar amounts, or percentage changes are not provided in the summary you supplied. The bill would modify statutory language within Title 14 to implement these changes.

who would be affected

Public school districts in Delaware would be affected through changes to funding mechanisms or tax administration.

Property owners and taxpayers, as the bill concerns school tax assessment and collection.

Potentially students and local communities, insofar as changes to funding impact school budgets, programs, and resources.

Procedural and timeline aspects

Action history: Introduced and assigned to the Administration Committee in the House on 2026-06-04.

The bill lists a broad group of sponsors and co-sponsors, indicating bipartisan or cross-party support.

Next steps typically include committee hearings, potential amendments, and a floor vote in the House, followed by consideration in the Senate, depending on the legislative process in Delaware for the 153rd session.

Additional notes

The provided information does not include the bill’s specific text or fiscal impact statement. For a precise understanding of the changes (e.g., exact sections amended, new tax rates, exemptions, or administrative procedures), the bill’s full text and any fiscal notes from the Department of Education or the Office of the Controller General would be needed.

If you can share the bill’s language or a summary from the Administration Committee memo, I can produce a more detailed point-by-point outline of provisions, potential fiscal impact, and implementation timeline.