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HB 462

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

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

HB 462 amends Delaware's Title 14 to change how school taxes are assessed, allocated, or exempted, affecting property tax burdens and funding distribution.

Passed By Senate. Votes: 14 YES 4 NO 2 NOT VOTING 1 ABSENT
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WeVote Research Nonpartisan
Bill Summary · HB 462

Bill Overview

  • bill: HB 462
  • session: 153
  • jurisdiction: Delaware
  • title: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL TAXES
  • current action: Introduced and assigned to Administration Committee in House (2026-06-04)
  • sponsors: Multiple co-sponsors listed (including Bryant Richardson, Jack Walsh, Kerri Harris, Kim Williams, Trey Paradee, Claire Snyder-Hall, Spiros Mantzavinos, Eric Morrison, Josue Ortega, Cyndie Romer, Bryan Townsend)

Purpose and Intent

HB 462 proposes amendments to Title 14 of the Delaware Code that govern school taxes. While the specific language of the bill is not provided here, bills with this framing typically seek to modify how school taxes are assessed, collected, or allocated, and may address issues such as:

  • property tax assessment practices related to school funding
  • distribution of school tax revenues among districts
  • exemptions, credits, or adjustments tied to school taxes
  • oversight, administration, or reporting requirements for school tax administration

The bill’s primary aim is to alter the statutory framework governing school taxes to achieve specific policy or fiscal objectives determined by the General Assembly.

Key Provisions (Expected Types)

Based on the title and common focuses of similar legislation, potential areas HB 462 might address include:

  • Changes to the calculation or assessment of school taxes on property
  • Reallocation of tax revenue between school districts or the state
  • Introduction or modification of exemptions, abatements, or credits
  • Requirements for local or state databases, reporting, or transparency related to school taxes
  • Procedures for appeals, disputes, or adjustments in school tax assessments
  • Sunset provisions or phased implementation timelines for any new tax mechanics
  • Clarifications of authority between state and local tax authorities in school funding

Note: The exact provisions would be detailed in the bill text; the above reflects typical content in related Delaware education tax legislation.

Affected Parties

  • Property owners and taxpayers in Delaware, especially those paying school taxes
  • School districts and their governing boards
  • Delaware Department of Education and/or Department of Treasury (as applicable for tax administration)
  • Local taxing authorities and assessors responsible for property assessments
  • Stakeholders involved in school funding, equity, and accountability

Procedural and Timeline Aspects

  • Introduction date: June 4, 2026
  • Assigned to: Administration Committee in the Delaware House
  • Next steps likely include committee hearings, potential amendments, and votes in the House before moving to the Senate (if advanced)
  • Depending on the bill’s provisions, there may be effective dates (immediate vs. phased in), transitional rules, and compliance timelines for districts and taxpayers

Potential Impacts and Considerations

  • Fiscal impact: The bill could alter revenue for school districts or change how tax burdens are distributed, with implications for local property taxes and state funding
  • Equity considerations: Changes to tax calculation or exemptions may affect homeowners differently based on property value, locality, or residency status
  • Administrative burden: New reporting, assessment, or auditing requirements could affect local and state tax offices and school district administration
  • Implementation challenges: If phased or conditional, stakeholders will need guidance on enrollments, appeals, and timelines

Notes

  • For a precise understanding, review the full bill text, fiscal note, and any accompanying analyses or amendments from the Administration Committee.
  • The list of sponsors indicates broad bipartisan engagement, suggesting potential cross-cutting interest in school tax policy and funding mechanisms.

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

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