Education

This Act prohibits the DOE, public schools, and operators of companies that hold digital student data from sharing student information with immigration enforcement agencies without permission from the DE AG.

HB 246 limits Delaware public schools' annual property tax revenue increases to 2% per year for five years following a full property value reassessment. This caps the standard 10% post-reassessment tax increase, spreading it out over five years instead of allowing a larger single-year jump. The bill directly affects Delaware public schools and their local taxing authorities by restricting how much school tax revenue can grow annually after reassessment. This change provides predictable, gradual funding adjustments rather than potential larger annual increases.

This Concurrent Resolution directs the Public Education Funding Commission (Commission) to make findings and recommendations to achieve the equitable collection and distribution of property tax revenue to support the needs of public schools, and submit a report with the recommendations no later than January 1, 2026. This Concurrent Resolution provides that the House and Senate Education committees will hold a joint meeting in January 2026 where the Commission will present for discussion the recommendations that are due October 1, 2025, and from this Concurrent Resolution.

Section 1 of this Act requires modifications to exemptions from county taxation to reasonably reflect changes in property value and inflation. This Act also requires New Castle County to use the same eligibility criteria and calculation formula for exemption from school taxes that it used for county taxes as of June 1, 2025. Section 2 of this Act provides that upon passage of House Bill No. 242 of the 153rd General Assembly, the expanded school tax exemption will be applied during the 2025-2026 tax year in any New Castle County School district that reissues its tax warrant in accordance with House Bill No. 242.