This Act codifies Delaware’s longstanding common law recognition of the authority of Delaware counties and municipalities to separately tax different classes of real property if the classification is reasonable and, under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all real property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). As this Act is a codification of longstanding authority of taxing authorities to separately tax different classes of real property, Section 5 of this Act makes clear that this Act applies to county tax rates retroactively and prospectively.
This Act codifies the longstanding authority of Delaware counties and municipalities, under common law, to separately tax different classes of real property if the classification is reasonable and, as required under § 1 of Article VIII of the Delaware Constitution, the tax rates are uniform for all property in each classification. See Green v. Sussex County, 668 A.2d 770, 776 (Del. Super. Ct. 1995), aff’d 667 A.2d 1319 TABLE (Del. 1995); Aetna Cas. & Sur. Co. v. Smith, 131 A.2d 168, 177-78 (Del. 1957); Phila. B & W R. Co. v. Mayor & Council of Wilm., 57 A.2d 759, 765-66 (Del. Ch. 1948); Conrad v. State, 16 A.2d 121, 125-26 (Del. 1940). The City of Wilmington has different tax rates for residential and non-residential properties and upon enactment on July 30, 2025, House Substitute No. 1 for House Bill No. 144 amended the Charter of the City of New Castle to allow varying tax rates based on property classification. This Act clarifies that all municipalities have this authority, avoiding the need for separate legislation amending the municipal charter of each municipality to provide this clarity. This Act requires a greater than majority vote for passage because § 1 of Article IX of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend a charter issued to a municipal corporation.
This Act allows any school district located in New Castle County to reset its tax rates for the 2025-2026 tax year and to reissue a tax warrant using different residential and non-residential tax rates. The non-residential tax rate must be at least equal to the residential tax rate and may not be more than 2 times the residential tax rate. The total amount of revenue projected to be collected through use of the residential and non-residential tax rates may not exceed the total amount of revenue the district was projected to collect under its original tax warrant. The districts have 10 business days from the enactment of this Act to reset the rates and issue a new tax warrant to New Castle County. Upon receipt of a new tax warrant, New Castle County will supplement any tax bill already issued for taxpayers in that district and adjust tax bills with an extended deadline for payment of October 30, 2025 for tax bills that change. For any taxpayer who submits payment under the original tax bill and whose total school tax liability is adjusted downward, the difference will be credited against future tax liability unless the taxpayer submits a written request for a refund, in which case New Castle County shall issue a refund. A school district that resets its rates in accordance with this Act may request and borrow from State Division I funds in the event of a cash flow shortfall of local school funds due to the extension of the deadline for tax payments for the 2026 fiscal year.
This Act is a Senate Bill version of House Bill No. 117, as amended by House Amendment No. 1 (“House Bill No. 117”), which was reported out of the House Agriculture Committee on May 14, passed by the House on May 22, and reported out of the Senate Agriculture Committee on June 11. This Act replaces House Bill No. 117 to do all of the following: (1) Correct the bill title to ensure adequate notice that this Act is intended to apply to land owned by a political subdivision of this State, not just land owned by this State. (2) Make technical corrections consistent with the Delaware Legislative Drafting Manual. (3) Clarify that under § 2002(b) of Title 3 the land referenced is intended to be land owned by this State or a subdivision of this State. Otherwise, this Act is substantively identical to House Bill No. 117 and so, like House Bill No. 117, this Act requires this State and any political subdivision of this State to notify the Farm Bureau when land owned by this State or any political subdivision of this State is listed for bidding for agricultural use. This requirement applies to land that is at least 10 acres in size and is used or intended to be used for agricultural use. The requirement to notify the Farm Bureau is in addition to, and not in lieu of, any other notice required by law.
This Act allows for correctional officers and probation and parole officers employed with the Department of Correction to make a written request that their personal information not be published and remain confidential. The Act takes effect 180 days after its enactment to allow for implementation.
This Act requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater. A county may elect to refund or credit the amount against future taxes due when the overpayment is less than $50. Amounts in school taxes determined to have been overpaid by a taxpayer after an assessment appeal will be refunded by the county following the same rule.
This Act expands the composition of the Family Justice Center Council by removing a single member that previously represented the health care community including both mental health providers and sexual assault nurse examiners, and instead adding one member representing the mental health care provider community, one member representing the sexual assault nurse examiner community, and one member representing system-based police or prosecution victim service specialists.
This Act adds 2 members, appointed by the Governor, to the Delaware Suicide Prevention Coalition. The 2 new members shall be: 1 member who has experienced suicide ideation or survived a suicide attempt, and 1 member who has lost a loved one to suicide. This change is requested by the Coalition.
Beginning in 2002, schools, school districts, and licensed child care providers have been required to keep binders of community notifications with information about registered sex offenders. This requirement was enacted based on recommendation from the Community Notification Task Force that schools have a role in community awareness. However, this requirement has created financial, administrative, and emotional burdens for staff who maintain the binders. The binders are rarely reviewed by the public and they do not necessarily provide up-to-date information or information on sex offenders in the immediate geographic area of the school, school district, or licensed child care provider. Additionally, in its March 31, 2002, report, the Community Notification School Task Force found that schools do not have the expertise to answer inevitable questions regarding the nature of particular offenses or the risk posed by particular offenders, and that it is not an appropriate role for educators to answer those questions. This Act eliminates the requirement that a school, school district, or licensed child care provider keep community notifications in a binder. Instead, schools, school district, or licensed child care providers are required to provide “school and child care notification” that includes all of the following information: 1. Notification that searchable records available to the public can be obtained at a police agency or the Delaware State Bureau of Identification (“SBI”). 2. Notification that the public can register for community notifications on the Delaware Sex Offender Central Registry website. 3. The URL for the Delaware Sex Offender Central Registry website. The school, school district, or licensed child care provider must provide the school and child care notification upon request from staff, faculty, or a parent or guardian of an enrolled child. Additionally, the school, school district, or licensed child care provider must post the school and child care notification on its website or, if it does not have website, the school, school district, or licensed child care provider must send the information to staff, faculty, and a legal parent or guardian of an enrolled child in writing at least annually. The Act also clarifies that sex offender registry information must be available on the Internet on the Delaware Sex Offender Central Registry website. Federal Sex Offender Registration and Notification Act (“SORNA”) guidelines require law enforcement to keep a registry of sex offenders and to provide public notification. Specifically, the guidelines require law enforcement to notify schools, but do not require schools to provide access to sex offender records. Instead, federal law enacted in 2006, 34 U.S.C. § 20920, requires states to provide public access to sex offender registry information on the Internet. The SBI maintains the Delaware Sex Offender Central Registry on its website, which allows the general public to find information about registered sex offenders by searching the offender’s information or by searching in a geographic radius. The website also allows the public to sign up for e-mail notifications regarding sex offenders who appear on the website. The website is updated every Friday. It is easily accessible to most of the public, including on computers at public libraries. Additionally, the public can request sex offender registry information in-person at a Delaware State Police troop. The public also can call the SBI for information. Certain municipal police agencies, such as the City of Dover Police Department and the Newark Delaware Police Department, also provide access to community notifications for offenders located in the municipality on the agency’s website. Law-enforcement agencies are better equipped than schools or licensed childcare providers to answer questions about the registry. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
This Act requires the Delaware Interscholastic Athletic Association to promulgate regulations requiring all coaches to have CPR, first aid, and automated external defibrillator (AED) training. It also requires schools with an athletic program or department to have an Emergency Action Plan for responding to a cardiac arrest event at an athletic event or practice. It requires that an AED be accessible in a clearly marked, unlocked location at any athletic event or venue. Finally, the regulations must require testing and maintenance of AEDs and notification to the Office of Emergency Medical Services regarding the AED acquisition and its location.
This Act creates a background special license plate for the William Penn High School to support scholarships and community events sponsored by the high school. A background special license plate supports a cause and is available for purchase by the public at large, including members of the organization. The numbers, letters, or both, assigned will be the same as the license plate assigned to the owner’s vehicle at the time of the application for the plate. This Act requires a greater-than-majority vote for passage because § 11 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths for the members elected to each house of the General Assembly when a new tax or license fee is imposed.
This substitute for House Bill No. 128, like House Bill No. 128, does the following: This Act provides that the Paid Family and Medical Leave Insurance Program is the primary payor, and other paid leave benefits must be coordinated with this benefit according to the terms of the policy or procedure governing other benefits. This Act also allows disability insurance benefits to be offset by family and medical leave benefits paid to an employee pursuant to the terms of a disability insurance policy. This Act addresses private plans, and clarifies that an employer that meets its obligations under Chapter 37 of Title 19 through a private plan does not need to provide claim documentation to the Department except if there is an appeal, complaint, audit, or specific inquiry from the Department. Private plan employers with fewer than 25 employees that voluntarily elect to provide coverage under the Chapter that is otherwise exempted due to the size of their companies will be subject to all of the provisions of the Chapter. This Act establishes a Paid Leave Advisory Committee to review issues related to the implementation and administration of the Paid Family and Medical Leave Insurance Program and to review proposed statutory and regulatory amendments to the program. This substitute differs from House Bill No. 128 as follows: This substitute does not change the calculation of an application year or change the 24-month benefit period to a 12-month benefit period. This substitute adds provisions for child support garnishment of PFMLA benefits. This substitute prohibits the practice of requiring employees to use unused accrued paid time off before accessing PFMLA benefits. This substitute allows the Paid Leave Advisory Committee to begin meeting once the Delaware LaborFirst system is functional and the steering committee has been dissolved. This substitute specifies that family and medical leave benefits cannot be assigned and are exempt from the claims of creditors. This substitute sets forth procedures for executing upon judgments for amounts due under Chapter 37 of Title 19 or other titles subject to this chapter.
