This Act repeals the ability of school districts to increase tax rates by up to 10% when recalculating the district’s rate of taxation after a general reassessment. This Act does not repeal the requirement under § 1916(b) of Title 14 that a school district recalculate the district’s rate of taxation after a general reassessment, but instead of the 10% maximum, limits the amount of money a district can collect as a result of increases in the fair market value of real property to an amount that is equal to or less than the sum of all of the following: 1. The actual operating revenue derived by the tax levied in the fiscal year immediately preceding the general reassessment. 2. A percentage that is equal to the average growth rate in taxable property in the district since the previous reassessment. This Act also allows school districts to increase a tax approved in a referendum election under Chapter 19 of Title 14 by up to 2% annually without a referendum if the district’s operational reserve balance is not more than 10% of the district’s annual revenue and it is not the same fiscal year that the rate of taxation is recalculated after a general reassessment. This authority will allow school districts to maintain services for students by gradually adjusting to challenges such as inflation, enrollment changes, and increased student needs. Under this Act, the new recalculation equation under § 1916(b) of Title 14 applies beginning for the fiscal year following the next general reassessment and a school district cannot begin to increase tax rates by no more than 2% without a referendum until after the next general reassessment or for fiscal year 2031, whichever is earlier. This Act does not do any of the following: • Allow school districts to levy an additional tax that is more than 2% without an approved referendum. • Change the differences under current law for tax rates for vocational-technical districts. Under current law and this Act, vocational-technical districts are required to use the same calculations as other school districts when recalculating the rate of taxation after a general reassessment. However, the tax authority for vocational-technical districts is under Chapter 26 of Title 14, not Chapter 19, so the authority to annually increase a tax rate by 2% does not apply to vocational-technical districts. This Act also makes the following corresponding and technical changes to Chapter 19 of Title 14: • Revises the definitions in § 1901 by adding “general reassessment” and “reassessed” as defined terms and updates the definition of “district” to reflect current school district boundaries. • Clarifies that if Chapter 26 applies to a school district, the ability of a district to levy an additional tax under § 1902(a) does not apply to that district. • Technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
An increasing number of schools and workplaces are investing in implementing artificial intelligence (AI) technology and extended reality (XR) technology, including virtual reality and augmented reality, to effectively teach children and train employees. In schools, AI and XR technologies help provide immersive and personalized learning experiences that enhance student engagement, proficiency, and mastery in core subjects. Recent studies and surveys show that using AI and XR technologies in schools leads to better student outcomes, including improved academic performance, higher test scores, and increased motivation. And AI technology, like Khanmigo, supports educators by reducing administrative burdens and allowing educators to focus on student needs. This helps prevent burnout and reduce turnover rates. Therefore, investing in implementing these technologies in Delaware public schools will support Delaware’s educational priorities, including increasing literacy, STEM proficiency, and career readiness. This Act establishes a 3-year pilot program, called the Artificial Intelligence and Extended Reality in Schools Pilot Program (Program), to invest in using AI and XR technologies to improve education in Delaware schools. The Program is administered by the Delaware Department of Education (DOE). The DOE shall provide funding and offer technical support for participating schools to procure and safely implement AI and XR products that improve student outcomes and engagement, support educators in meeting student needs, and reduce workloads and administrative burdens on educators. Within 180 days following the date of this Act’s enactment into law, the DOE must do all of the following: 1. Invite up to 12 schools to participate in the program. The schools selected must include 1 elementary school from each of the counties and from the City of Wilmington, 1 middle school from each of the counties and from the City of Wilmington, and 1 high school from each of the counties and from the City of Wilmington. 2. Form a committee to study best practices in other states and countries for using AI and XR technologies in schools and review and recommend AI and XR products that best meet the needs of Delaware students and educators. The products recommended must safeguard data and follow state and federal guidelines for privacy and security. 3. In collaboration with the Department of Technology & Information and the Delaware Department of Justice, finalize contracts to procure the recommended AI and XR products. Additionally, the DOE may consult with technology privacy and safety experts to make sure that the contracts meet privacy and safety requirements. Schools participating in the Program shall provide data that DOE and participating local education agencies consider necessary to help assess the Program’s effectiveness. The data may include certain quantitative, qualitative, and personalized metrics. The DOE shall prepare a final report that includes the data provided by the schools, the DOE’s analysis of the data, the DOE’s recommendations for improving the Program, and the DOE’s recommendation on whether the Program should be expanded or adjusted. The DOE shall submit the final report to the Governor, the General Assembly, and the Director and Librarian of the Division of Legislative Services prior to the meeting of the Delaware Legislative Oversight Committee. This Act expires 3 years after the end of the 2026-2027 school year, unless extended by a subsequent action of the General Assembly.
